Exhibit 23.1








          CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the  reference  to our firm under the caption  "Interests  of
Named  Experts  and  Counsel"  in the  Registration  Statement  (Form  S-8)
pertaining  to the Ashland Inc.  Deferred  Compensation  Plan for Employees
(2005) and to the  incorporation  by reference  therein of our report dated
November 3, 2004, with respect to the consolidated financial statements and
schedule of Ashland Inc.  included in its Annual Report (Form 10-K) for the
year ended  September  30,  2004,  filed with the  Securities  and Exchange
Commission.


/s/ Ernst & Young


Cincinnati, Ohio
January 21, 2005