Item 14(c) Exhibit #23

                       Consent of Independent Accountants


PricewaterhouseCoopers LLP


We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements  on  Form  S-8  (Nos.  33-55345,  33-58193,   333-24337,   333-26049,
333-26151,  333-41246, 333-61975, 333-61983, 333-91879, 333-95693, 333-60480 and
333-82926) and Form S-3 (Nos. 333-36938,  333-41244, 333-57082 and 333-62906) of
Corning  Incorporated  of our report  dated  January 23,  2002,  relating to the
financial  statements and financial  statement  schedule,  which appears in this
Form 10-K.


/s/ PricewaterhouseCoopers LLP
1301 Avenue of the Americas
New York, New York  10019

March 4, 2002