Key figures for the home side were Neil Fairbrother, with another beautifully paced innings of 76 which held his side together during early setbacks, and Wasim Akram, with an unbeaten 75 made off only 42 balls, including five fours and six sixes.
These two knocks combined to push Lancashire to a total which, although obtainable on paper, was formidable on a dry, sluggish surface which made free stroke- making difficult. Predictably, Gloucestershire's fragile batting was unequal to the task.
Wasim won the toss and chose to bat first in front of 5,600 sun-baked spectators. The white ball, as usual, caused problems for the batsmen through the air and Mike Smith soon had Mark Chilton caught behind.
Paddy McKeown and Fairbrother took time to settle and the former was just beginning to impose himself when he aimed across John Lewis's away swing and was bowled. After 13 overs, 39 for two was not too healthy.
Fairbrother, working the ball cleverly into gaps for ones and twos and occasionally finding the off-side boundary, was now very much at ease but Graham Lloyd's attempt to accelerate led to him being deftly stumped by Jack Russell.
Mike Watkinson soon holed out at long-on but Fairbrother, missed at mid-off on 54, was by now giving Wasim the strike as the powerful left-hander played a series of beautifully timed drives and pulls.
Five of his sixes came in the area between long-on and square leg and even Courtney Walsh's control faltered as the last 10 overs yielded 114 runs to change the face of the match.
Gloucestershire needed something special if they were to get near, but the decision to promote Martyn Ball to opener backfired as he top-edged a pull. Another over Mark Alleyne's uneasy defence gave Warren Hegg a second victim.
With pressure mounting on the West Countrymen, Matt Windows paid the penalty for hitting across Peter Martin's line and Russell, struggling for runs at the moment, cut Glen Chapple only to be well caught at third man.
Bobby Dawson played some firm on-side strokes and Tim Hancock made a defiant 49 but at no stage were Lancashire troubled. Their bowling remained accurate, their ground fielding crisp and their catching safe.