SECURITIES AND EXCHANGE COMMISSION
                      Washington, DC  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 4, 1995



                      CORNING INCORPORATED
     (Exact name of registrant as specified in its charter)



          New York               1-3247             16-0393470
_________________________________________________________________
(State or other jurisdiction   (Commission       (I.R.S. Employer
     of incorporation)         File Number)   Identification No.)



One Riverfront Plaza, Corning, New York              14831
_________________________________________________________________
(Address of principal executive offices)           (Zip Code)


                         (607) 974-9000
_________________________________________________________________
       (Registrant's telephone number, including area code)


                               N/A
_________________________________________________________________
(Former name or former address, if changed since last report)
Item 5.   Other Events.

On October 5, 1995 Corning Incorporated issued a press release
commenting on developments which would affect its financial
results for the third quarter ending October 8, 1995.  Pertinent
portions of such release are set forth below.

     "Corning Incorporated (NYSE:GLW) said today results for
     the third quarter ending Oct. 8 will reflect a pre-tax
     charge to operating earnings of $62 million as a result
     of management's decision to increase accounts
     receivable reserves at the company's Corning Clinical
     Labs unit.  These increased reserves reflect the impact
     of billing systems problems, increased regulatory
     complexity, and a standardization of the procedures
     used to estimate such reserves.

     Chairman and Chief Executive Officer James R. Houghton
     said, "As a result of this charge, we believe Corning's
     third-quarter earnings per share will be approximately
     30 percent below last year's third quarter earnings per
     share of $0.51 (before special charges and excluding
     equity earnings from Dow Corning Corporation.)"

     Houghton added, "Third quarter results also reflect
     continued weakness in the ongoing clinical lab business
     and difficult conditions in the retail environment
     which impact the consumer products business.
     Fortunately, we continue to benefit from strong
     performance in the Communications and Specialty
     Materials segments, particularly in the optical fiber
     and cable businesses.  Also, Corning Pharmaceutical
     Services is performing well ahead of plan and last
     year."

     Houghton noted, "A new management team at Corning
     Clinical Labs is taking appropriate and timely
     corrective action to resolve the systems issues.
     However, market conditions in this industry will
     continue to pressure margins over the near term.
     Consequently, for the company as a whole, profit
     comparisons will remain difficult over the next few
     quarters.  Our problem areas are being decisively
     addressed and the other key businesses are as
     encouraging as they have ever been."


                          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 thereunto duly authorized.



                                        CORNING INCORPORATED
                                        Registrant



Date: October 5, 1995              By:  /s/ M. Ann Gosnell
                                        M. Ann Gosnell
                                        Assistant Secretary