EX-23.(A) 5 a2072240zex-23_a.htm (800) 688 - 1933
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EXHIBIT 23(a)


Independent Auditors' Consent and Report On
Financial Statement Schedule

The Dow Chemical Company:

We consent to the incorporation by reference of our report dated February 13, 2002 (which report expresses an unqualified opinion and includes an explanatory paragraph relating to a change in method of accounting for derivative instruments and hedging activities to conform to Statement of Financial Accounting Standards No. 133) appearing in this Annual Report on Form 10-K of The Dow Chemical Company for the year ended December 31, 2001, in the following Registration Statements of The Dow Chemical Company:

Form S-3:

Nos.

 

33-37052
    33-52980
    333-59964

Form S-4:

No.

 

333-88443

Form S-8:

Nos.

 

2-64560
    33-21748
33-37345
33-51453
33-52841
33-58205
33-61795
333-27379
333-27381
333-40271
333-43730
333-49183
333-56780
333-67414
333-88443
333-91027

Our audits of the consolidated financial statements referred to in our aforementioned report also included the financial statement schedule of The Dow Chemical Company, listed in Item 14 (a) 2. The financial statement schedule is the responsibility of the Company's management. Our responsibility is to express an opinion based on our audits. In our opinion, such financial statement schedule, when considered in relation to the basic consolidated financial statements taken as a whole, presents fairly in all material respects the information set forth therein.

/s/ DELOITTE & TOUCHE LLP
   
Deloitte & Touche LLP
Midland, Michigan
March 19, 2002
   

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Independent Auditors' Consent and Report On Financial Statement Schedule