Calculation of Filing Fee Tables

S-3

DOW CHEMICAL CO /DE/

Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial Effective Date

Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward

Newly Registered Securities

Fees to be Paid

1

Debt

4.750% The Dow Chemical Co Notes Due December 15, 2030

457(r)

$8,513,000.00

0.0001381

$1,175.65

Fees to be Paid

2

Debt

5.500% The Dow Chemical Co Notes Due December 15, 2035

457(r)

$6,468,000.00

0.0001381

$893.23

Fees to be Paid

3

Debt

6.400% The Dow Chemical Co Notes Due December 15, 2055

457(r)

$5,318,000.00

0.0001381

$734.42

Fees Previously Paid

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts:

$20,299,000.00

$2,803.30

Total Fees Previously Paid:

$0.00

Total Fee Offsets:

$0.00

Net Fee Due:

$2,803.30

__________

(1)	Calculated in accordance with Rule 457(r) of the Securities Act of 1933, as amended.
(2)	Calculated in accordance with Rule 457(r) of the Securities Act of 1933, as amended.
(3)	Calculated in accordance with Rule 457(r) of the Securities Act of 1933, as amended.