Dow Chemical 10-K 2002 FY Annual report

EXHIBIT 23(a)

Independent Auditors’ Consent

and Report On Financial Statement Schedule

The Dow Chemical Company:

We consent to the incorporation by reference of our report dated January 30, 2003 (February 13, 2003 as to Note U) (which report expresses an unqualified opinion and includes an explanatory paragraph relating to a change in method of accounting for derivative instruments and hedging activities to conform to Statement of Financial Accounting Standards (“SFAS”) No. 133 and an explanatory paragraph relating to a change in method of accounting for goodwill to conform to SFAS Nos. 141 and 142) appearing in this Annual Report on Form 10-K of The Dow Chemical Company for the year ended December 31, 2002, in the following Registration Statements of The Dow Chemical Company:

Form S-3:

Nos.	33-37052
	33-52980
	333-91228
	333-101647

Form S-4:

No. 333-88443

Form S-8:

Nos.	2-64560
	33-21748
	33-37345
	33-51453
	33-52841
	33-58205
	33-61795
	333-27379
	333-27381
	333-40271
	333-43730
	333-49183
	333-67414
	333-84700
	333-88443
	333-91027

Our audits of the consolidated financial statements referred to in our aforementioned report also included the financial statement schedule of The Dow Chemical Company, listed in Item 15 (a) 2.  The financial statement schedule is the responsibility of the Company’s management.  Our responsibility is to express an opinion based on our audits.  In our opinion, such financial statement schedule, when considered in relation to the basic consolidated financial statements taken as a whole, presents fairly in all material respects the information set forth therein.

        /s/ Deloitte & Touche LLP

Deloitte & Touche LLP

Midland, Michigan

February 27, 2003

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