Item 8.01 Other Events.
Air Products and Chemicals, Inc., (the "Company") filed its Quarterly Report on Form 10-Q for the quarter ended June 30, 2008 ("Q3 2008 10-Q") on July 25, 2008. Pursuant to the Securities and Exchange Commission's XBRL (Extensible Business Reporting Language) voluntary filing program, the Company has attached as Exhibit 100 to this Current Report on Form 8-K the following financial statements from the Company's Q3 2008 10-Q, formatted in XBRL: (i) Consolidated Income Statements for the three and nine months ended June 30, 2008 and 2007;
(ii) Consolidated Balance Sheets as of June 30, 2008 and September 30, 2007;
(iii) Consolidated Statements of Cash Flows for the nine months ended June 30, 2008 and 2007; (iv) Consolidated Comprehensive Income Statements for the three and nine months ended June 30, 2008 and 2007; and (v) Notes to Consolidated Financial Statements. Users of this data are advised pursuant to Rule 401 of Regulation S-T that the information contained in the XBRL documents is unaudited and these are not the official publicly filed financial statements of the Company. The purpose of submitting these XBRL formatted documents is to test the related format and technology and, as a result, investors should continue to rely on the official filed version of the furnished documents and not rely on this information in this Current Report on Form 8-K, including Exhibit 100, in making investment decisions. In accordance with Rule 402 of Regulation S-T, the information in this Current Report on Form 8-K, including Exhibit 100, shall not be deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liability of that section, and shall not be incorporated by reference into any registration statement or other document filed under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits

100. The following financial statements from the Company's Q3 2008 10-Q, filed on July 25, 2008, formatted in XBRL: (i) Consolidated Income Statements for the three and nine months ended June 30, 2008 and 2007; (ii) Consolidated Balance Sheets as of June 30, 2008 and September 30, 2007;
(iii) Consolidated Statements of Cash Flows for the nine months ended June 30, 2008 and 2007; (iv) Consolidated Comprehensive Income Statements for the three and nine months ended June 30, 2008 and 2007; and (v) Notes to Consolidated Financial Statements.

---