Exhibit 23.2 - Consent of PricewaterhouseCoopers LLP


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby  consent to the  incorporation  by reference in the  Registration
Statement (Form S-8 No. 33-52125)  pertaining to the Ashland Inc.  Deferred
Compensation  and Stock Incentive Plan for Non-Employee  Directors,  in the
Registration  Statement  (Form S-8 No.  2-95022)  pertaining to the Ashland
Inc.  Amended Stock Incentive Plan for Key Employees,  in the  Registration
Statement (Form S-8 No. 33-32612)  pertaining to the Ashland Inc.  Employee
Savings  Plan,  in the  Registration  Statement  (Form  S-8  No.  33-26101)
pertaining  to  the  Ashland  Inc.   Long-Term   Incentive   Plan,  in  the
Registration  Statement (Form S-8 No.  33-55922)  pertaining to the Ashland
Inc. 1993 Stock Incentive Plan, in the Registration Statement (Form S-8 No.
33-49907) pertaining to the Ashland Inc. Leveraged Employee Stock Ownership
Plan, in the Registration  Statement (Form S-8 No. 33-62901)  pertaining to
the Ashland Inc. Deferred Compensation Plan, in the Registration  Statement
(Form  S-8  No.  333-33617)  pertaining  to the  Ashland  Inc.  1997  Stock
Incentive  Plan, in the  Registration  Statement  (Form S-3 No.  333-78675)
pertaining  to the  registration  of 68,925  shares of Ashland Inc.  Common
Stock, in the Registration Statement (Form S-3 No. 333-36842) pertaining to
the  registration  of 96,600 shares of Ashland Inc.  Common  Stock,  in the
Registration   Statement  (Form  S-8  No.  333-82830)   pertaining  to  the
registration  of  265,100  shares of  Ashland  Inc.  Common  Stock,  in the
Registration  Statement (Form S-3 No. 333-54766)  pertaining to the Amended
and Restated Ashland Inc. Incentive Plan, and in the Registration Statement
(Form S-3 No. 333-70651) pertaining to the offering of $600,000,000 of Debt
Securities,   Preferred  Stock,  Depository  Shares,  Common  Stock  and/or
Warrants of Ashland Inc., of our report dated  February 15, 2002,  relating
to the financial  statements of Marathon Ashland  Petroleum LLC included in
this  Annual  Report  (Form  10-K/A  Amendment  No.  1) for the year  ended
September 30, 2001.



/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Pittsburgh, PA

March 14, 2002