UNITED STATES
                       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 27, 2004



                              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)


Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions:

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
    230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
    240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
    Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
    Act (17 CFR 240.13e-4(c))






Item 7.01 Regulation FD Disclosures

     The following  information is furnished pursuant to Item 7.01,  "Regulation
FD Disclosure."

     On October  22,  2004,  Corning  Incorporated  decided to offer a voluntary
odd-lot program for eligible small  shareholders,  allowing  shareholders owning
fewer than 100 shares of Corning Common Stock to either sell all of their shares
or to purchase  additional shares to increase their holdings to 100 shares.  The
program  will be in effect  from  October  29, 2004  through  November  29, 2004
("Program Period") unless extended or earlier terminated.

     The actual price per share eligible  shareholders  will receive or pay will
be a  market-based  price  per  share  that  will be  uniformly  applied  to all
shareholders  participation  during the Program Period, and cannot be determined
in advance.  Informational  letters will be sent to eligible  shareholders on or
about October 29, 2004 and questions should be directed to Georgeson Shareholder
Communications  Inc. at  1-888-288-7059.  Corning is making no recommendation to
shareholders as to whether to act upon this voluntary program.





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 27, 2004              By /s/ KATHERINE A. ASBECK
                                           ------------------------------------
                                           Katherine A. Asbeck
                                           Senior Vice President and Controller