content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001490029</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0001751788</issuerCik>
        <issuerName>DOW INC.</issuerName>
        <secFileNumber>001-38646</secFileNumber>
        <issuerAddress>
          <com:street1>2211 H.H. DOW WAY</com:street1>
          <com:city>MIDLAND</com:city>
          <com:stateOrCountry>MI</com:stateOrCountry>
          <com:zipCode>48674</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>9896361000</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Fitterling James R</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
          <relationshipToIssuer>Director</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>900 Salem Street</com:street1>
            <com:city>Smithfield</com:city>
            <com:stateOrCountry>RI</com:stateOrCountry>
            <com:zipCode>02917</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>93714</noOfUnitsSold>
        <aggregateMarketValue>5241804.14</aggregateMarketValue>
        <noOfUnitsOutstanding>702293433</noOfUnitsOutstanding>
        <approxSaleDate>02/22/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/22/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Option Granted - 02/12/2016</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>93714</amountOfSecuritiesAcquired>
        <paymentDate>02/22/2024</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>James Fitterling</name>
          <address>
            <com:street1>2211 H.H. Dow Way</com:street1>
            <com:city>Midland</com:city>
            <com:stateOrCountry>MI</com:stateOrCountry>
            <com:zipCode>48674</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>02/07/2024</saleDate>
        <amountOfSecuritiesSold>44603</amountOfSecuritiesSold>
        <grossProceeds>2419387.15</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>James Fitterling</name>
          <address>
            <com:street1>2211 H.H. Dow Way</com:street1>
            <com:city>Midland</com:city>
            <com:stateOrCountry>MI</com:stateOrCountry>
            <com:zipCode>48674</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>02/16/2024</saleDate>
        <amountOfSecuritiesSold>67235</amountOfSecuritiesSold>
        <grossProceeds>3737966.96</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>02/22/2024</noticeDate>
        <signature>/s/ Jared Cook, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for James Fitterling</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 4047}]
text: 144
  0001490029
  XXXXXXXX
  LIVE
  0001751788
  DOW INC.
  001-38646
  2211 H.H. DOW WAY
  MIDLAND
  MI
  48674
  9896361000
  Fitterling James R
  Officer
  Director
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  93714
  5241804.14
  702293433
  02/22/2024
  NYSE
  Common
  02/22/2024
  Option Granted - 02/12/2016
  Issuer
  N
  93714
  02/22/2024
  Cash
  N
  James Fitterling
  2211 H.H. Dow Way
  Midland
  MI
  48674
  Common
  02/07/2024
  44603
  2419387.15
  James Fitterling
  2211 H.H. Dow Way
  Midland
  MI
  48674
  Common
  02/16/2024
  67235
  3737966.96
  02/22/2024
  /s/ Jared Cook, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for James Fitterling