EXHIBIT 10


                         ROHM AND HAAS COMPANY
                      NON-QUALIFIED SAVINGS PLAN


                   General Description of the Plan:

    Purpose.
    --------
    The purpose of the Plan is to provide additional retirement savings
benefits beyond the otherwise determined savings benefits provided by
the Rohm and Haas Company Employee Stock Ownership and Savings Plan (the
"Savings Plan") for management and highly compensated employees of the
Company whose pre-retirement income involves significant performance
related award payments and for eligible employees whose savings benefits
from the Savings Plan are limited by Section 415 or Section 401(a)(17)
of the Internal Revenue Code of 1986, as amended.


    Eligibility.
    ------------
    Employees level 14 and above are eligible to participate.


    Participation.
    --------------
    Eligible employees must elect to participate by December 31 of the
preceding year following procedures established by the Rohm and Haas
Benefits Administrative Committee.


    Contributions and Investments.
    ------------------------------
    Each participant's contributions will be notionally invested in the
same investment funds as the participant has elected for investment of
his or her Savings Plan account.  The Company will contribute a notional
amount equal to 60% of the first 6% of the amount deferred by a
participant who is a Rohm and Haas Company employee and 120% of the
first 3% of the amount deferred by a participant who is a Shipley
Company LLC employee.  The Company's matching contributions will be
allocated to deferred stock units.  At the time of distribution, each
deferred stock unit will be distributed as one share of Rohm and Haas
Company common stock.