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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 6Ws9fnl1C2hnTpV8lQ5h+A==

<SEC-DOCUMENT>0001225208-08-007867.txt : 20080506
<SEC-HEADER>0001225208-08-007867.hdr.sgml : 20080506
<ACCEPTANCE-DATETIME>20080506135536
ACCESSION NUMBER:		0001225208-08-007867
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080417
FILED AS OF DATE:		20080506
DATE AS OF CHANGE:		20080506

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DOW CHEMICAL CO /DE/
		CENTRAL INDEX KEY:			0000029915
		STANDARD INDUSTRIAL CLASSIFICATION:	PLASTICS, MATERIALS, SYNTH RESINS & NONVULCAN ELASTOMERS [2821]
		IRS NUMBER:				381285128
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		2030 DOW CENTER
		CITY:			MIDLAND
		STATE:			MI
		ZIP:			48674-2030
		BUSINESS PHONE:		989-636-1000

	MAIL ADDRESS:	
		STREET 1:		2030 DOW CENTER
		CITY:			MIDLAND
		STATE:			MI
		ZIP:			48674-2030

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			KEPLER DAVID E
		CENTRAL INDEX KEY:			0001183686

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-03433
		FILM NUMBER:		08805705

	BUSINESS ADDRESS:	
		STREET 1:		DOW CHEMICAL CO
		STREET 2:		2030 DOW CENTER
		CITY:			MIDLAND
		STATE:			MI
		ZIP:			48674
		BUSINESS PHONE:		989-638-8688

	MAIL ADDRESS:	
		STREET 1:		2030 DOW CENTER
		CITY:			MIDLAND
		STATE:			MI
		ZIP:			48674
</SEC-HEADER>
<DOCUMENT>
<TYPE>4/A
<SEQUENCE>1
<FILENAME>doc4a.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4/A</documentType>

    <periodOfReport>2008-04-17</periodOfReport>

    <dateOfOriginalSubmission>2008-04-18</dateOfOriginalSubmission>

    <issuer>
        <issuerCik>0000029915</issuerCik>
        <issuerName>DOW CHEMICAL CO /DE/</issuerName>
        <issuerTradingSymbol>DOW</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001183686</rptOwnerCik>
            <rptOwnerName>KEPLER DAVID E</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>2030 DOW CENTER</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>MIDLAND</rptOwnerCity>
            <rptOwnerState>MI</rptOwnerState>
            <rptOwnerZipCode>48674</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isOfficer>1</isOfficer>
            <officerTitle>Executive Vice President &amp; CIO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <transactionDate>
                <value>2008-04-17</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>F</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F2"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>3357</value>
                    <footnoteId id="F3"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>39.26</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>90094</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Correction of an administrative error in the number of shares withheld for taxes on the reporting person's original Form 4 filed on April 18, 2008.</footnote>
        <footnote id="F2">Shares withheld pursuant to tax withholding rights under award and option plans in a transaction exempt under Rule 16b-3.</footnote>
        <footnote id="F3">This is to report stock withheld to cover taxes for an award previously reported on a Form 4 filed April 4, 2007.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>David E. Kepler II</signatureName>
        <signatureDate>2008-05-06</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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