DOW CHEMICAL CO /DE/
10-Q, EX-27, 2000-08-11
CHEMICALS & ALLIED PRODUCTS
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<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<MULTIPLIER> 1,000,000

<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-END>                               JUN-30-2000
<CASH>                                             190
<SECURITIES>                                       221
<RECEIVABLES>                                    2,692
<ALLOWANCES>                                        96
<INVENTORY>                                      3,130
<CURRENT-ASSETS>                                 8,416
<PP&E>                                          25,095
<DEPRECIATION>                                  16,109
<TOTAL-ASSETS>                                  26,762
<CURRENT-LIABILITIES>                            7,350
<BONDS>                                          4,522
                                0
                                          0
<COMMON>                                         2,453
<OTHER-SE>                                       6,608
<TOTAL-LIABILITY-AND-EQUITY>                    26,762
<SALES>                                         11,011
<TOTAL-REVENUES>                                11,011
<CGS>                                            8,419
<TOTAL-COSTS>                                    9,660
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               (242)
<INCOME-PRETAX>                                  1,502
<INCOME-TAX>                                       524
<INCOME-CONTINUING>                                942
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       942
<EPS-BASIC>                                       1.40<F1>
<EPS-DILUTED>                                     1.38<F1>
<FN>
<F1>On May 11, 2000, the Company's Board of Directors approved a three-for-one
split of the Company's common stock, payable on June 16, 2000 to shareholders
of record on May 23, 2000. EPS-Basic and EPS-Diluted were restated to reflect
the stock split. Prior Financial Data Schedules have not been restated for the
recapitalization.
</FN>


</TABLE>


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