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Entity Subsidiaries

: Dow Incorporated

Subsidiary	Subsidiaries	Percentage	From	To
MAP TA PHUT OLEFINS CO., LTD.		33.00%	12/2006	12/2050	Details
Dow Chemical Canada ULC	Drilldown	100.00%	01/2000	12/2050	Details
Dow Chemical Ibérica S.L.		100.00%	12/2013	12/2050	Details
Dow Europe Holding B.V.	Drilldown	100.00%	12/2010	12/2050	Details
Equate Petrochemical Company	Drilldown	42.50%	01/2010	12/2050	Details
Sadara Chemical Company	Drilldown	35.00%	01/2012	12/2050	Details
The Kuwait Olefins Company K.S.C.C.		42.50%	01/2005	12/2050	Details
The Kuwait Styrene Company		42.50%	12/2004	12/2050	Details
Univation Technologies, LLC		100.00%	10/2014	12/2050	Details