EX-23.(A) 8 a2151917zex-23_a.htm EXHIBIT 23(A)

        EXHIBIT 23(a)
    Consent of Independent Registered Public Accounting Firm    
         

To the Board of Directors and Stockholders of
The Dow Chemical Company:

We consent to the incorporation by reference of our reports dated February 9, 2005 relating to the consolidated financial statements and financial statement schedule (which report expresses an unqualified opinion and includes explanatory paragraphs relating to a change in method of accounting for goodwill to conform to Statement of Financial Accounting Standards ("SFAS") Nos. 141 and 142 and a change in the method of accounting for stock-based compensation to conform to SFAS No. 123 for new grants of equity instruments to employees), of The Dow Chemical Company, and management's report on the effectiveness of internal control over financial reporting appearing in this Annual Report on Form 10-K of The Dow Chemical Company for the year ended December 31, 2004, in the following Registration Statements of The Dow Chemical Company:

Form S-3:

Nos.

 

33-37052
33-52980
333-101647
333-106533

Form S-4:

No.

 

333-88443

Form S-8:

Nos.

 

2-64560
33-21748
33-51453
33-52841
33-58205
33-61795
333-27379
333-27381
333-40271
333-43730
333-49183
333-67414
333-88443
333-91027
333-103518
333-103519
333-105080
333-115184
333-115185
     
/s/ DELOITTE & TOUCHE LLP
Deloitte & Touche LLP
Midland, Michigan
February 18, 2005

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