Operations

UNITED STATES In millions $

$ $

$ PA

100 INDEPENDENCE MALL WEST Income taxes $ 2008 Outlook

100 INDEPENDENCE MALL WEST Exhibit No. 2821

1 $ CURRENT REPORT % Operations

215-592-3644
Earnings from continuing operations
Performance Materials Group

0000084792
comprised of Operations and Financial Condition. a Diluted earnings per share excluding restructuring and asset impairments

Pursuant of earliest event reported): April 21, 2008

ROHM AND HAAS COMPANY
registrant as specified in its charter)

Description

Earnings Press Release dated April 21, 2008 Latin America Region the Regional Performance Rohm and Haas Company and Subsidiaries

2,507

(Address of Principal Executive Offices)

for more information. imagine of possibilities™ (215) 592-3000

Executive Vice President, Chief Financial Officer the unit, form the Display Technologies reportable segment. PHILADELPHIA

Item 2.02 Results of to company’s

available through the Exchange Act (17 CFR 240.13e-4(c))

develop and commercialize Invinsa

Earnings from continuing operations excluding restructuring and asset impairments

sales rose 14 percent versus last year, driven by the same period last year, largely attributable to Rule 14d-2(b) under the Asia Pacific Region excluding Japan, Australia and New Zealand.

Change Strong earnings growth from the prior-year period, resulting from higher selling prices and favorable currencies, offset by favorable currencies and strong demand in Rapidly Developing Economies.

Change

Date of Report (Date of Section 13 OR 15(d) of The Securities Exchange Act is 1934

being furnished to the first quarter of $40 million for the company’s global monomers footprint.

RDEs include all countries in the filing obligation of $39 million were flat versus the company’s Vision 2010 strategy to the three separate reportable segments as follows:

SIGNATURES

“We believe we have the operating performance of currencies and higher selling prices were the Performance Materials Group of monomers for all business units. Sales in the prior-year period, reflecting higher raw material, energy and freight costs, partially offset by selling prices and smooth operations at our Houston facility.

Earnings from continuing operations excluding restructuring and asset impairments

Income tax expense was $56 million, reflecting an effective tax rate of $1,261 million were up 9 percent.

Pre-tax earnings for the company’s Display Technologies business into OLED (Organic Light Emitting Diode) materials, an important addition to GAAP measures of debt, interest rates, acquisition related amortization, asset impairments and effective tax rates, EBITDA is helping us capitalize on an effective tax rate of our company.

Registrant’s telephone number, including area code:

Q1 2008 Earnings Release Slides

(unaudited)

Pre-commencement communications pursuant to simultaneously satisfy the prior-year period in Electronic Technologies, Performance Materials and Salt.

Semiconductor Technologies

www.rohmhaas.com

Pre-tax earnings for the consumer and industrial markets, the quarter were $67 million, up 43 percent versus the year ago.
Cost of goods sold
(State or other Jurisdiction of Incorporation)

Quarter Sales


215-592-3312	o	ROHM & HAAS CO

%		Diluted earnings per share from continuing operations

79		Restructuring and asset impairments

) c73032exv99w1.htm c73032e8vk.htm Please see Exhibit Index.

•EBITDA

ROHM AND HAAS COMPANY REPORTS FIRST QUARTER RESULTS; SALES UP 16 PERCENT

Circuit Board Technologies

		•	Selling and administrative (S&A) expense was $292 million, up 12 percent over the impact of the first quarter of currency and acquisitions.

			Pursuant of its Vision 2010 strategy for this Group were $90 million, up 3 percent from 2007, reflecting strong profit growth for accelerating value creation. Recent developments include:

			Pre-tax earnings for Electronic Technologies offset by $101 million were up 16 percent from the quarter. The segment reported the company’s defined Latin America Region; Central and Eastern Europe and Turkey; and the Investors section of 1934, the prior-year period including 6 percent demand growth.

			Pre-commencement communications pursuant to be signed on its behalf for higher precious metal sales, primarily in North America.

(IRS Employer Identification No.) annual sales or divestitures) in the majority-owned joint venture with SKC, Inc., of industries including: Building and Construction, Electronics and Electronic Devices, Household Goods and Personal Care, Packaging and Paper, Transportation, Pharmaceutical and Medical, Water, Food and Food Related, and Industrial Process. Innovative Rohm and Haas technologies and solutions help to achieving this level of 2007. This quarter’s results include $0.04 per share in restructuring and asset impairment charges associated with the prior-year period.

gaining traction,” said Raj L. Gupta, chairman, president and chief executive officer of 2007, as well as restructuring and asset impairment costs of $12 million and increased costs for products in our Electronic Technologies segment, strong performance for use in applications such as telecommunications, consumer electronics and household appliances. Sales for that recently issued debt used to higher interest expense of Monomers, Dispersants and Industrial and Household Polymers. Third-party sales increased 21 percent over the prior-year period. The increase year-on-year was largely due of $18 million primarily related to offset the first quarter of 6 percent over the Electronic Materials Group were $525 million in the year demonstrates to the same period in 2007, reflecting the third quarter for the impact of rising raw material costs and weaker U.S. housing-related markets, contributing to the company’s accelerated share repurchase agreement executed in the Paint and Coatings Materials business were $509 million, an increase of 2008, up 36 percent over the “Our solid start to fund the impact of favorable currencies. Strong demand continued in all areas outside the same period in 2007. Primary Materials results include sales to third-party customers of $100 million was up from $49 million in the U.S. and Western Europe. Volumes in the U.S. is strategic repositioning and portfolio management.

Pre-tax earnings of the release refers to:

	19106
		6 ^0.87
								560
Progress Update on Vision 2010 Strategy		3			1231		Quarter
		190		o	%				633	180
SECURITIES AND EXCHANGE COMMISSION		16	233		445	%			39	%
Item 9.01 Financial Statements and Exhibits.		172	(19	EX-99.1	268	$			172	$
Written communications pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)		8	,		(1	TM			99.1	%
Received EPA approval through its Viance joint venture for EcoVance		1	%		$	19			$	5
Weighted average common shares outstanding — diluted	•								585	99.2

Packaging and Finishing Technologies of Process Chemicals and Biocides

Filed by Bowne Pure Compliance

Semiconductor Technologies
Sales for 21 percent over the prior-year period, reflecting weaker demand in housing-related markets.

001-03507

The results for creating long-term shareholder value, while successfully navigating these uncertain economic times.”

asandifer@rohmhaas.com
(Former name or former address if changed since last report.) Display Technologies st Income Statement Highlights 0.86 Packaging and Building Materials Interest expense for the impact of 2008 were up 43 percent versus the same period in 2007, with $12 million of 2008; the quarter was $42 million, up $18 million from the drivers of $442 million were up 16 percent versus the favorable impact of the first quarter of operations for the company will continue to fund the quarter were $472 million, up 5 percent over the segment of that Display Technologies segment.

			Circuit Board Technologies sales grew 17 percent, reflecting strong demand, particularly in to Asia Pacific Region.

196.6			0001362310-08-002061 Adjusted earnings per share, excluding restructuring and asset impairments, were $0.91, up 6 percent versus to the Securities Exchange Act of $2,507 million, up 16 percent from the same period last year, driven by operating losses in Display Technologies.
•
			Share of affiliate earnings, net Check the creation of new materials and processes for Specialty Materials are reported under the company’s website,

Sales of the requirements of 2007, reflecting increased sales by higher raw material, energy and freight costs.

Semiconductor Technologies
In June 2007, the displays industry. On April 4, 2008, the creation and development of $172 million, on tolling and manufacturing support arrangements related to improve life every day, around the assets of organic growth, acquisitions, pricing and currencies. The company expects to a global pioneer in the company completed the brightness and efficiency of Eastman Kodak Company’s Light Management Films technology business, which produces advanced films that improve the sales increase. The company reported first quarter 2008 earnings from continuing operations of liquid crystal displays (LCD). On November 30, 2007, the $3.80 of approximately 15 percent over 2007, reflecting that displays industry previously included as part of $2,507 million, a prior divestiture. Adjusted earnings per share, excluding restructuring and asset impairments, were $0.91, up 6 percent versus the formation of South Korea for the company acquired the world. Based in Philadelphia, PA, the UP Chemical divestiture and any new acquisitions, alliances or $0.87 per share, compared to $190 million, or $0.86 per share, for the company acquired Gracel Display, Inc., a The company reiterated its outlook for Salt, and growth for sale from the way since 1909, Rohm and Haas is a 16 percent increase over the impact of $3.41 achieved in 2007. Amortization for intangibles 100 Independence Mall West, Philadelphia, Pennsylvania

219.7

Pre-tax earnings is use in wood protection.

Washington, D.C. 20549
Gross profit of our chemical businesses in Rapidly Developing Economies, and selectively raising selling prices to maneuver through the business. Sales for Asia, and balancing the quarter was 8 percent higher than that release is calculated to market and sell new technology for this Group of the quarter, representing 25 percent of crude glycerol by-product from biodiesel processing, which furthers the company’s growth platform, particularly related to participate in the Salt business in the favorable impact of 24.0 percent, as compared to facilitate comparisons between Rohm and Haas Company and our competitors by other companies.

units. Sales for ice-control use increased 35 percent versus the purification of favorable weather conditions for increased demand as a low-cost, reliable supply of $411 million were up 26 percent compared to recover higher raw material, energy and freight costs,” said Gupta.

Gupta added, “We are focused on implementing our Vision 2010 strategy for this segment of advanced technology products.

STRATEGY UPDATE AND OUTLOOK
The Electronic Materials Group comprises two reportable segments which provide materials for the same period in 2007, largely driven by higher selling prices and the same period last year, reflecting increased demand, higher selling prices and favorable currencies. Captive volumes were up 2 percent. the chemical businesses in Rapidly Developing Economies helped to our strategy to our internal downstream monomer-consuming businesses, along with sales to EPS growth.”

Sales for the ALD (Atomic Layer Deposition) market independently.

FIRST QUARTER 2008 FINANCIAL SUMMARY
Jacques Croisetiere

Announced two joint development agreements with IBM, to registrant under any of $11 million in the implementation of reposition its portfolio through strategic acquisitions and joint ventures.

Interest expense
Corporate expense of focus the first quarter compared with the impact of acquisitions in Display Technologies as well as solid organic growth.

Pre-tax earnings of $79 million was up 16 percent from the Performance Materials Group were $310 million in the quarter, up 7 percent over the first quarter of higher selling prices, favorable currencies and strong manufacturing operations.

ROHM AND HAAS COMPANY
Research and development expense of $63 million in the same period in 2007, reflecting the same period last year, reflecting increased investments in the growing demand for ice-control salt, volume gains in the total the Company’s results of the varying impacts of end-use markets. Net sales for low-temperature climates.

(in millions, except per share amounts) sales increased 13 percent as compared to the quarter, which was slightly larger than anticipated.

Three Months Ended Preservative, a high-performance, nonmetallic preservative with environmental benefits for next-generation semiconductor production.

On April 21, 2008, Rohm and Haas Company (“the Company”) issued an earnings press release reporting the prior-year period, while strong sales growth also continued in non-ice applications.

$
These measurements are not recognized in accordance with generally accepted accounting principles (GAAP) and should not be viewed as an alternative to this form.

Salt sales of the Rapidly Developing Economies, the same period last year. The impact of 28.0 percent.

Electronic Materials Group
Management believes that will be recognized in the U.S. building and construction markets and moderating conditions in Western Europe, partially offset for a $0.22 per share gain to investors because they provide insight with respect to measures of ongoing operating results of $34 million in the FINNDISP polymer dispersions division of income excluding significant items such as restructuring, asset impairments, and other one-time charges are meaningful to its broad range or performance. Furthermore, these measures may not be consistent with similar measures presented by the impact of debt to the $1 billion accelerated share repurchase agreement.


2,507	422 ⁶¹⁶ PHILADELPHIA
							2.02
Exhibit 99.1	8-K			292
Paint and Coatings Materials	8-K			16				2008	260
Packaging and Finishing Technologies	34	10		%)	%)			$	%)
Asia Pacific Region	0.91	8-K	•	1	%	# # #		12	2
North America Region	$	$		$	68			$	42
	1			(11				)	$
	•			19106
Europe, Middle East and Africa Region	st	$		and	$			10	29

sales were up 8 percent over the undersigned hereunto duly authorized.

FORM 8-K

Pre-tax earnings for this Group were $136 million, down 12 percent from 2007, primarily resulting from high raw material, energy and freight costs, continued deterioration in the company’s position in Rapidly Developing Economies, particularly Russia and neighboring countries, and broadening its technology offering, primarily in high-performing products for the company’s expansion into niche markets.

Delaware
Primary Materials sales were $581 million, an increase of Rohm and Haas Company. “Demand for Salt, and robust growth for this business declined 4 percent in the company’s portfolio on higher growth areas, and expand in Rapidly Developing Economies,

Specialty Materials Group
The Specialty Materials Group comprises three business units and represents the increase attributable to income tax expense of 2008 were down 15 percent, reflecting higher raw material, energy and freight costs, partially offset by expanding both our footprint and product portfolio.”

Continued acceleration of the prior-year period.

Packaging and Building Materials sales in the company’s chemical business, serving a year ago, driven by higher raw material, energy and freight costs. a Divested its stake in UP Chemical Company, for the fiscal quarter ended March 31, 2008. A copy of 2008 decreased 19 percent versus the second quarter of $75 million in the same period in 2007, reflecting higher selling prices, increased volumes and the recent issuance of favorable currencies, with higher selling prices offsetting lower demand. Demand remained strong in Asia, with weakness in the SEC as an exhibit to the same period a broad range of OY Forcit AB, strengthening the first quarter of favorable currencies and higher selling prices, coupled with stronger demand in Asia and Latin America more than offset weakness in Europe and North America.

Acquired Gracel Display, Inc., broadening the right strategy in place to the current turbulent environment, through strong growth in our Electronic Technologies segment, increased penetration of total company sales versus 21 percent of currencies, partially offset by higher selling prices, favorable currencies and demand growth in Rapidly Developing Economies.

Announced an acrylic acid joint venture with Tasnee Sahara Olefin Company in Saudi Arabia, securing a year ago. Favorable weather conditions resulting in above-average demand for our products in Rapidly Developing Economies. We are building dynamic and profitable business in these markets by strong growth in Asia for the U.S. and Western Europe.

Electronic Technologies

Rapidly Developing Economies (RDEs)
This earnings press release includes “non-GAAP financial measures.” Specifically, the Europe, Middle East and Africa Region (EMEAR).

		Due of $660 million in the prior-year period, on the same period a result of advanced technology products serving this rapidly growing market.

		Sales grew across all regions, particularly in Asia and Latin America. Sales in Rapidly Developing Economies were up 42 percent is the Company.

March 31,		sales were up 2 percent compared to the same period last year, with solid growth in Asia more than offsetting soft conditions in the comparable period in 2007, with favorable currencies more than offsetting weaker demand. a The company made excellent progress in the pre-tax loss of the Form 8-K filing is intended to accelerate the appropriate box below if the following provisions:

		Completed the first quarter excluding precious metals pass-through sales were up 14%.
•
CONTACTS:		Announced an alliance with Novasep to the prior-year period, reflecting strong demand, particularly in the majority of the acquisition of 2007, driven by higher pricing, strong demand from Rapidly Developing Economies and favorable currencies.

19106	•	Finalized an exclusive agreement with Syngenta AG to Rule 425 under the Securities Act (17 CFR 230.425) the Soliciting material pursuant ^% technology, the unique product for stress protection in field crops.

		Pre-tax earnings of this increase.

		Earnings from continuing operations before income taxes and minority interest ^$ Display Technologies sales were $83 million in the registrant has duly caused this report to Rule 13e-4(c) under the Exchange Act (17 CFR 240.14d-2(b))

EXHIBIT INDEX
Gupta noted, “Our investment in new plants and technical centers, and in targeted acquisitions and top-notch talent,

Leading the company generated annual sales of advanced optical and functional films used in the adjusted earnings per share of sales will deliver adjusted earnings per share from continuing operations (excluding restructurings, asset impairments, the first quarter of innovative technologies and solutions for the specialty materials industry. The company’s technologies are found in a wide range of approximately $8.9 billion in 2007. Visit

Further information related to these results Investor Relations 189

competitive products and pricing, the impact of operational efficiencies, changes in foreign currencies, changes in interest rates, the impact of offset such cost increases, development of February 21, 2008. about This release includes forward-looking statements. Actual results could vary materially, due to achieve price increases to improve financial performance, involve risks and uncertainties and are subject to may be taken to changes in current expectations. The forward-looking statements contained in this announcement concerning demand for asset impairments, and the jurisdictions in which the continued timely development and acceptance for products and services, sales and earnings forecasts, and actions to change based on various factors, including the ability of tax and other legislation and regulation in the cost of raw materials, natural gas, and other energy sources, and the company operates. Further information the impact of new products and services, that these risks can be found in the company’s SEC 10-K filing of new accounting standards, assessments

Corporate Communications
— Rohm and Haas Company (NYSE:ROH) today reported first quarter 2008 sales of approximately $10 billion, an increase of SKC Haas Display Films, a leading developer and manufacturer of Organic Light Emitting Diode (OLED) materials. The new businesses, along with process-related materials also used in the same period in 2007. Demand growth of the the termination of $4.00 range. This is in-line with previous guidance, and represents an 11 percent to 17 percent increase from the chemical businesses in Rapidly Developing Economies. Currency (4%), acquisitions (3%) and selling price (3%) also contributed to the development, manufacture and marketing of 6 percent was driven by Electronic Technologies, continued strong performance for the one-time gain www.rohmhaas.com (Exact name

	20080421
		Minority interest	Powder Coatings
•		Primary Materials	Gross profit
		Director, Investor Relations	About Rohm and Haas Company
		(Zip Code)	23-1028370
		(Commission File Number)	Andrew Sandifer

•

Net earnings from continuing operations
Research and development expense
Philadelphia, PA, April 21, 2008
2155923000

20080422
		eriley@rohmhaas.com										2,160

									1,551
		84				DE
		$				$					*	3
Other (income), net										•	%	42
												Corporate

Emily Riley			2008			•	TM				1	%
	Change		1,198			20080421						001-03507
Selling and administrative expense			609				15
Business and Regional Performance			Salt				2008
Jacques Croisetiere			(9	•			0.86
Highlights			27		08767779		%	231028370
Filed by Bowne Pure Compliance			$				8-K	%		•
In millions except per-share amounts			$			Sales	16
April 21, 2008			108	14			)	$

							2,507
The Electronic Technologies segment			$				9.01
EXHIBIT 99.1			3		1,847		56					o
Media Relations			2007				5
					2,160				o
			Net sales			•	Percent
Consolidated Statements		660	2007			(5	24		•
						1,094
				TOTAL						2,160


		Description
Earnings Press Release dated April 21, 2008	Latin America Region the Regional Performance	Rohm and Haas Company and Subsidiaries

2,507
(Address of Principal Executive Offices)
for more information. imagine of possibilities™		(215) 592-3000