Exhibit 12

CORNING INCORPORATED AND SUBSIDIARY COMPANIES

COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

(In millions, except ratios)

	Nine months ended September 30, 2010
Income from continuing operations before taxes on income (a)	$	2,656
Adjustments:
Equity in earnings of equity affiliates		(1,447)
Distributed income of equity affiliates		351
Net income attributable to noncontrolling interests		(2)
Fixed charges net of capitalized interest		97
Earnings before taxes and fixed charges as adjusted	$	1,655
Fixed charges:
Interest expense (b)	$	92
Portion of rent expense which represents an appropriate interest factor (c)		16
Amortization of debt costs		1
Total fixed charges		109
Capitalized interest		(12)
Total fixed charges, net of capitalized interest	$	97
Total fixed charges	$	109
Ratio of earnings to fixed charges		15.2x

(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.