<ARTICLE>       5
<LEGEND>        ROHM AND HAAS COMPANY AND SUBSIDIARIES
                FINANCIAL DATA SCHEDULE (MILLIONS OF DOLLARS)

                THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
                FROM FINANCIAL STATEMENTS AS OF MARCH 31, 1996 AND IS QUALIFIED
                IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS
<MULTIPLIER>    1,000,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               MAR-31-1996
<CASH>                                              40
<SECURITIES>                                         0
<RECEIVABLES>                                      769
<ALLOWANCES>                                        12
<INVENTORY>                                        503
<CURRENT-ASSETS>                                 1,487
<PP&E>                                           4,221
<DEPRECIATION>                                   2,166
<TOTAL-ASSETS>                                   3,988
<CURRENT-LIABILITIES>                              879
<BONDS>                                            603
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                        133
<COMMON>                                           197
<OTHER-SE>                                       1,463
<TOTAL-LIABILITY-AND-EQUITY>                     3,988
<SALES>                                            994
<TOTAL-REVENUES>                                   994
<CGS>                                              631
<TOTAL-COSTS>                                      631
<OTHER-EXPENSES>                                   199
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   7
<INCOME-PRETAX>                                    154
<INCOME-TAX>                                        54
<INCOME-CONTINUING>                                100
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       100
<EPS-PRIMARY>                                     1.46
<EPS-DILUTED>                                     1.46