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  <TITLE> ROHM AND HAAS COMPANY (Form: 8-K) </TITLE>
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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	October 15, 2007
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  	ROHM AND HAAS COMPANY
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	&nbsp;
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  	Delaware
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  	001-03507
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  	23-1028370
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  _____________________<BR>
  	(State or other jurisdiction
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  _____________<BR>
  	(Commission
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  ______________<BR>
  	(I.R.S. Employer
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	&nbsp;&nbsp;
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  	&nbsp;
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  	&nbsp;
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  	100 Independence Mall West, Philadelphia, Pennsylvania
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  	&nbsp;
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  	19106
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  _________________________________<BR>
  	(Address of principal executive offices)
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  	&nbsp;
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  ___________<BR>
  	(Zip Code)
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  	Registrant&#146;s telephone number, including area code:
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  	(215) 592-3000
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  	Not Applicable
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:</FONT>
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  <P><FONT SIZE="2">
  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  <B>
  	Item 2.02 Results of Operations and Financial Condition.
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  On October 15, 2007, Rohm and Haas Company ("the Company") announced that it expects underlying earnings per share for the third quarter of 2007, excluding restructuring, asset impairments and the one-time pension charge, to be in the range of $0.85 to $0.87.<br><br>
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  	Item 8.01 Other Events.
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  As disclosed in the company&#x2019;s Form 8-K filing on September 4, 2007, the Seventh Circuit Court of Appeals recently affirmed a decision of an Indiana Federal District Court that participants in the Rohm and Haas U.S. pension plans who elected a lump-sum benefit during a class period have the right to a cost-of-living adjustment as part of their retirement benefit.  Rohm and Haas Company today announced that, as a result of this ruling, its third quarter results will include an after-tax, non-cash charge of $42 million, or $0.20 per share.<br><br>A copy of that press release announcing these expectations and the impact of the pension judgment is being furnished to the SEC as an exhibit to this form.<br>
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  	SIGNATURES
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  	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.
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  	ROHM AND HAAS COMPANY
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  	&nbsp;&nbsp;
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  <I>
  	October 15, 2007
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  	&nbsp;
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  <I>
  	By:
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  	&nbsp;
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  <I>
  	Jacques Croisetiere
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  	&nbsp;
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  <I>
  	Name: Jacques Croisetiere
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  <I>
  	Title: Executive Vice President, Chief Financial Officer
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  	Exhibit&nbsp;Index
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  	Exhibit No.
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  	&nbsp;
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  	Description
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  	99.1
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  	&nbsp;
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  October 15, 2007 Press Release
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_23156.htm", "description": "LIVE FILING", "secsgml_size_bytes": 10633}]
metadata_filer: {"company-data": {"conformed-name": "ROHM & HAAS CO", "cik": "0000084792", "assigned-sic": "2821", "irs-number": "231028370", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-03507", "film-number": "071171129"}, "business-address": {"street1": "100 INDEPENDENCE MALL WEST", "city": "PHILADELPHIA", "state": "PA", "zip": "19106", "phone": "2155923000"}, "mail-address": {"street1": "100 INDEPENDENCE MALL WEST", "city": "PHILADELPHIA", "state": "PA", "zip": "19106"}}
text: ROHM AND HAAS COMPANY (Form: 8-K)
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM 8-K
  CURRENT REPORT
  Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
  Date of Report (Date of Earliest Event Reported):
  October 15, 2007
  ROHM AND HAAS COMPANY
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Delaware
  001-03507
  23-1028370
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  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
  Not Applicable
  ______________________________________________
  Former name or former address, if changed since last report
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:
  [  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
  [  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
  [  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
  [  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
  Top of the Form
  Item 2.02 Results of Operations and Financial Condition.
  On October 15, 2007, Rohm and Haas Company ("the Company") announced that it expects underlying earnings per share for the third quarter of 2007, excluding restructuring, asset impairments and the one-time pension charge, to be in the range of $0.85 to $0.87.
  Item 8.01 Other Events.
  As disclosed in the company's Form 8-K filing on September 4, 2007, the Seventh Circuit Court of Appeals recently affirmed a decision of an Indiana Federal District Court that participants in the Rohm and Haas U.S. pension plans who elected a lump-sum benefit during a class period have the right to a cost-of-living adjustment as part of their retirement benefit.  Rohm and Haas Company today announced that, as a result of this ruling, its third quarter results will include an after-tax, non-cash charge of $42 million, or $0.20 per share.
  A copy of that press release announcing these expectations and the impact of the pension judgment is being furnished to the SEC as an exhibit to this form.
  Top of the Form
  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
  October 15, 2007
  By:
  Jacques Croisetiere
  Name: Jacques Croisetiere
  Title: Executive Vice President, Chief Financial Officer
  Top of the Form
  Exhibit Index
  Exhibit No.
  Description
  99.1
  October 15, 2007 Press Release