Exhibit 23.1


         CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration  Statement
(Form S-8 No.  33-55922-99)  pertaining  to the  Ashland  Inc.  1993  Stock
Incentive Plan, in the Registration  Statement (Form S-8 No.  333-33617-99)
pertaining  to  the  Ashland  Inc.  1997  Stock   Incentive  Plan,  in  the
Registration  Statements  (Forms  S-8  Nos.  333-54766-99  and  333-127348)
pertaining to the Amended and Restated Ashland Inc.  Incentive Plan, in the
Registration  Statement (Form S-3 No. 333-105396) pertaining to the Ashland
Inc. Stock Option Plan for Employees of Joint Ventures, in the Registration
Statement  (Form S-8 No.  333-131792)  pertaining  to the 2006 Ashland Inc.
Incentive Plan, in the  Registration  Statement (Form S-8 No.  33-62091-99)
pertaining  to  the  Ashland  Inc.  Deferred   Compensation  Plan,  in  the
Registration Statement (Form S-8 No. 33-52125-99) pertaining to the Ashland
Inc.  Deferred  Compensation  Plan  for  Non-Employee   Directors,  in  the
Registration  Statement  (Form  S-8 No.  333-122269-99)  pertaining  to the
Ashland  Inc.  Deferred  Compensation  Plan for  Employees  (2005),  in the
Registration  Statement  (Form  S-8 No.  333-122270-99)  pertaining  to the
Ashland Inc. Deferred Compensation Plan for Non-Employee  Directors (2005),
in the Registration Statement (Form S-8 No. 33-32612-99)  pertaining to the
Ashland Inc. Employee Savings Plan, and in the Registration Statement (Form
S-8 No.  33-49907-99)  pertaining  to the Ashland Inc.  Leveraged  Employee
Stock  Ownership Plan, of our reports dated November 20, 2006, with respect
to the consolidated  financial  statements and schedule of Ashland Inc. and
consolidated subsidiaries (Ashland), Ashland management's assessment of the
effectiveness  of  internal  control  over  financial  reporting,  and  the
effectiveness  of internal  control  over  financial  reporting of Ashland,
included in the Annual Report (Form 10-K) for the year ended  September 30,
2006.

                                                      /s/ Ernst & Young LLP

Cincinnati, Ohio
November 27, 2006