Exhibit 12

CORNING INCORPORATED AND SUBSIDIARY COMPANIES

COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

(In millions, except ratios)

	Three months ended March 31, 2011
Income from continuing operations before taxes on income		$	862
Adjustments:
Equity in earnings of equity affiliates			(398)
Distributed income of equity affiliates			320
Net income attributable to noncontrolling interests			(1)
Fixed charges net of capitalized interest			34
Earnings before taxes and fixed charges as adjusted		$	817
Fixed charges:
Interest expense (a)		$	33
Portion of rent expense which represents an appropriate interest factor (b)			8
Total fixed charges		$	41
Ratio of earnings to fixed charges			19.9x

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

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