Exhibit 12

CORNING INCORPORATED AND SUBSIDIARY COMPANIES

COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

(In millions, except ratios)

	Six months ended June 30, 2010
Income from continuing operations before taxes on income (a)	$	1,857
Adjustments:
Equity in earnings of equity affiliates		(943)
Distributed income of equity affiliates		285
Net income attributable to noncontrolling interests		(2)
Fixed charges net of capitalized interest		61
Earnings before taxes and fixed charges as adjusted	$	1,258
Fixed charges:
Interest expense (b)	$	58
Portion of rent expense which represents an appropriate interest factor (c)		10
Amortization of debt costs		1
Total fixed charges		69
Capitalized interest		(8)
Total fixed charges, net of capitalized interest	$	61
Total fixed charges	$	69
Ratio of earnings to fixed charges		18.2x

(a) Effective January 1, 2009, equity earnings are now included in income from continuing operations before taxes on income.

(b) Interest expense includes amortization expense for debt costs.

(c) One-third of net rent expense is the portion deemed representative of the interest factor.