Exhibit

We consent to the incorporation by reference of our reports dated February 11, 2019, relating to (i) the consolidated financial statements and financial statement schedule (which report expresses an unqualified opinion and includes an explanatory paragraph regarding a change in accounting policy from expensing asbestos-related defense and processing costs as incurred to the accrual of asbestos-related defense and processing costs when probable of occurring and estimable and a change in the method of accounting for revenue due to the adoption of Accounting Standards Codification Topic 606, Revenue From Contracts with Customers) of The Dow Chemical Company and subsidiaries (the “Company”), and (ii) 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, 2018, in the following Registration Statements of The Dow Chemical Company:



Form S-4:

No.	333-88443

Form S-8:

Nos.	33-61795
	333-40271
	333-91027
	333-103519
	333-220352



	Consent of Independent Registered Public Accounting Firm	EXHIBIT 23.1