EXHIBIT 23.1







                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 33-47133) of Corning, Inc. of our report dated May 9,
2001 relating to the financial statements of the Corning Cable Systems
Investment Plan, which appears in this Form 11-K for the year ended December 31,
2000.



/S/  PricewaterhouseCoopers LLP

Charlotte, North Carolina
June 27, 2001