Exhibit 23.1




INDEPENDENT  AUDITORS'  CONSENT


We  consent  to the incorporation by reference in this Registration Statement of
Borden  Chemical,  Inc.  on  Form  S-8 of our report dated March 12, 2003 (which
report on the consolidated financial statements expresses an unqualified opinion
and  includes  an  explanatory  paragraph  regarding  the  company's adoption of
Statement  of  Financial  Accounting  Standard  No. 142) appearing in the Annual
Report  on  Form  10-K  of Borden Chemical, Inc. for the year ended December 31,
2002.



Deloitte  &  Touche  LLP

Columbus,  Ohio
October  2,  2003