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

We consent to the incorporation by reference of our reports dated February 18, 2011, relating to the consolidated financial statements and financial statement schedule of The Dow Chemical Company and subsidiaries (the “Company”), and the effectiveness of the Company’s 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, 2010, in the following Registration Statements of The Dow Chemical Company:

Form S-3:
No.	333-140859
Form S-4:
No.	333-88443
Form S-8:
Nos.	2-64560
	33-21748
	33-51453
	33-52841
	33-58205
	33-61795
	333-27381
	333-40271
	333-43730
	333-49183
	333-67414
	333-88443
	333-91027
	333-103518
	333-103519
	333-105080
	333-115185
	333-122932
	333-145015
	333-162910
	333-170384

            /s/ DELOITTE & TOUCHE LLP

Deloitte & Touche LLP

Midland, Michigan

February 18, 2011

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