EXHIBIT 5.1

Corning Incorporated          WILLIAM D. EGGERS
One Riverfront Plaza
Corning, New York 14813      Senior Vice President
                              and General Counsel
607-974-5656
fax 607-974-8656


April 10, 2001

To the Board of Directors of
Corning Incorporated

Gentlemen:

      I am Senior Vice President and General Counsel of Corning Incorporated,
a New York corporation ("Corning"), and am familiar with the preparation and
filing of a Registration Statement on Form S-3 (the "Registration Statement")
under the Securities Act of 1933, as amended, with respect to 1,949,998 shares
of Corning Common Stock, par value $.50 per share, issued in March 2001 to the
shareholders of Tropel Corporation, a Delaware corporation ("Tropel"), pursuant
to an Agreement and Plan of Merger (the "Agreement") dated as of January 22,
2001 by and between Tropel, Tropel Merger Sub, Inc., a Delaware Corporation,
John H. Bruning, Alan H. Bordenstein and Corning.

      In this connection, I have examined the originals, or copies certified to
my satisfaction, of such corporate records of Corning, certificates of public
officials and officers of Corning, and other documents as I deemed pertinent as
a basis for the opinions hereinafter expressed.

      Based upon the foregoing, and having regard for such legal considerations
as I have deemed relevant, I am of the opinion that:

      1.    Corning is a corporation duly incorporated and validly existing
            under the laws of the State of New York;

      2.    The execution and delivery on behalf of Corning of the Agreement
            has been duly authorized by all proper corporate proceedings of
            Corning and the Agreement constitutes a legal, valid and binding
            instrument of Corning; and

      3.    The shares of Corning common stock, issued by Corning pursuant to
            the terms of the Agreement, are legally issued, fully paid and
            non-assessable.

      I hereby consent to the filing of this opinion as an exhibit to the
Registration Statement and further consent to the use of my name under the
caption "Legal Matters" in the Registration Statement.

                                                Very truly yours,


                                                /s/ WILLIAM D. EGGERS