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EXHIBIT 23(b)
Independent Auditors’ Consent
The Board of Directors
The Dow Chemical Company:
We consent to the incorporation by reference of our report dated January 22, 2001, except as to Note 17, which is as of February 6, 2001, relating to the consolidated statements of income, stockholders’ equity and cash flows of Union Carbide Corporation and subsidiaries for the year ended December 31, 2000 (not presented separately herein), appearing in the 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 |
/s/ KPMG LLP |
|
KPMG LLP | |
Stamford, Connecticut | |
February 27, 2003 |
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