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KWILLIAMS / reuters-21578 / test / 20138 

            

              
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DOW CHEMICAL CO <DOW> 3RD QTR NET
  Shr 1.72 dlrs vs 87 cts
      Net 330,000,000 vs 167,000,000
      Sales 3.36 billion vs 2.74 billion
      Avg shrs 192,200,000 vs 191,700,000
      Nine mths
      Shr 4.62 dlrs vs 2.95 dlrs
      Net 888,000,000 vs 564,000,000
      Sales 9.78 billion vs 8.31 billion
      Avg shrs 191,100,000 vs 191,500,000
      NOTE: Earnings include a loss of 3.0 mln dlrs, or one ct a
  share in the 1986 quarter from early extinguishment of debt
      Earnings include losses in the nine months of 3.0 mln dlrs,
  or two cts a share vs 8.0 mln dlrs, or four cts a share from
  early extinguishment of debt