UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 14A

Proxy Statement Pursuant to Section 14(a) of
the Securities Exchange Act of 1934 (Amendment No.          )

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The Dow Chemical Company
(Name of Registrant as Specified In Its Charter)
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The Dow Chemical Company
Midland, Michigan 48674

March 24, 2006

Dear Stockholder of The Dow Chemical Company

        After printing its definitive proxy statement for the 2006 Annual Meeting of Stockholders of The Dow Chemical Company (the "Company"), the Company discovered one item in the proxy statement to be corrected as described below.

Summary Compensation Table Disclosure

        On page 27 in the Summary Compensation Table, the salary amount paid to Mr. Merszei in 2005 was disclosed as $395,106 and should have been reported as $359,106. Mr. Merszei's 2005 compensation as corrected is as follows:

Name and Principal Position	Fiscal Year	Salary ($)	Bonus ($)	All Other Compensation ($)
G. E. Merszei Executive VP and CFO	2005	359,106	1,756,000	3,320