<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 SEPTEMBER 30, 1997 AND IS QUAL-
               IFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS
<MULTIPLIER>   1,000,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                              33
<SECURITIES>                                         0
<RECEIVABLES>                                      692
<ALLOWANCES>                                        15
<INVENTORY>                                        442
<CURRENT-ASSETS>                                 1,391
<PP&E>                                           4,440
<DEPRECIATION>                                   2,429
<TOTAL-ASSETS>                                   3,883
<CURRENT-LIABILITIES>                              787
<BONDS>                                            551
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                        127
<COMMON>                                           197
<OTHER-SE>                                       1,460
<TOTAL-LIABILITY-AND-EQUITY>                     3,883
<SALES>                                          3,049
<TOTAL-REVENUES>                                 3,049
<CGS>                                            1,945
<TOTAL-COSTS>                                    1,945
<OTHER-EXPENSES>                                   612
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                  30
<INCOME-PRETAX>                                    464
<INCOME-TAX>                                       152
<INCOME-CONTINUING>                                312
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       312
<EPS-PRIMARY>                                     4.92
<EPS-DILUTED>                                     4.92