EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

         We hereby consent to the incorporation by reference in this
Registration Statement on Form S-3 (No. 333-41244) of our report dated February
2, 2000, except for Note 18, which is as of February 14, 2000, relating to the
financial statements, which appears on page 24 of Corning Incorporated's Annual
Report on Form 10-K/A for the year ended December 31, 1999. We also consent to
the application of such report to the financial statement schedule appearing on
page 54 of the Form 10-K/A when such schedule is read in conjunction with the
financial statements referred to in our report. We also consent to the reference
to us under the heading "Experts" in such Registration Statement.

/s/ PRICEWATERHOUSECOOPERS LLP

PRICEWATERHOUSECOOPERS LLP

New York, New York
August 2, 2000