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Abstract The chemical abundance measurements of host stars and their substellar companions provide a powerful tool to trace the formation mechanism of the planetary systems. We present a detailed high-resolution spectroscopic analysis of a young M-type star, DH Tau A, which is located in the Taurus molecular cloud belonging to the Taurus-Auriga star-forming region. This star is host to a low-mass companion, DH Tau b, and both the star and the companion are still in their accreting phase. We apply our technique to measure the abundances of carbon and oxygen using carbon- and oxygen-bearing molecules, such as CO and OH, respectively. We determine a near-solar carbon-to-oxygen abundance ratio of C/O = 0.555 ± 0.063 for the host star DH Tau A. We compare this stellar abundance ratio with that of the companion from our previous study ( $\mathrm{C}/\mathrm{O}={0.54}_{-0.05}^{+0.06}$), which also has a near-solar value. This confirms the chemical homogeneity in the DH Tau system, which suggests a formation scenario for the companion consistent with a direct and relatively fast gravitational collapse rather than a slow core accretion process.