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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 of the
Securities Exchange Act of 1934

April 29, 2004

(Date of earliest event reported)

ROHM AND HAAS COMPANY

(Exact name of registrant as specified in charter)


Delaware	1-3507	23-1028370

(State of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)


100 Independence Mall West, Philadelphia, Pennsylvania		19106

(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number including area code (215) 592-3000

TABLE OF CONTENTS


	Item 12. Results of Operations and Financial Condition.
SIGNATURES
Exhibit Index
EARNINGS PRESS RELEASE

Item 12. Results of Operations and Financial Condition.

On April 29, 2004, Rohm and Haas Company (“Company”) issued an earnings press release reporting the Company’s results of operations for the fiscal quarter ended March 31, 2004. A copy of that release is being furnished to the SEC as an exhibit to this form.

This earnings press release includes “non-GAAP financial measures.” Specifically, the release refers to:

• EBITDA

Due to the varying impacts of debt, interest rates, acquisition related amortization and effective tax rates, EBITDA is calculated to facilitate comparisons between Rohm and Haas Company and our competitors on the operating performance of our company. EBITDA is not a measurement recognized in accordance with generally accepted accounting principles (GAAP) and should not be viewed as an alternative to GAAP measures of performance. Furthermore, this measure may not be consistent with similar measures presented by other companies.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.


		ROHM AND HAAS COMPANY
		(Registrant)

		/s/Jacques M. Croisetiere Jacques M. Croisetiere
		Vice President and Chief Financial Officer
Date: April 29, 2004

Table of Contents

Table of Contents

Table of Contents

	•		EBITDA

			Due to the varying impacts of debt, interest rates, acquisition related amortization and effective tax rates, EBITDA is calculated to facilitate comparisons between Rohm and Haas Company and our competitors on the operating performance of our company. EBITDA is not a measurement recognized in accordance with generally accepted accounting principles (GAAP) and should not be viewed as an alternative to GAAP measures of performance. Furthermore, this measure may not be consistent with similar measures presented by other companies.