8-K

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                                 UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934


Date of report (Date of earliest event reported): September 7, 2004



                              Eastman Kodak Company
               (Exact name of registrant as specified in its charter)



New Jersey                            1-87                 16-0417150
- ----------------------------------------------------------------------
(State or Other Jurisdiction       (Commission           (IRS Employer
    of Incorporation)             File Number)      Identification No.)


                                343 State Street,
                            Rochester, New York 14650
            (Address of Principal Executive Office) (Zip Code)


      Registrant's telephone number, including area code (585) 724-4000
                                                          -------------


Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under
any of the following provisions:

[  ]  Written communications pursuant to Rule 425 under the Securities
      Act (17 CFR 230.425)

[  ]  Soliciting material pursuant to Rule 14a-12 under the Securities
      Act (17 CFR 240.14a-12)

[  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under
      the Exchange Act (17 CFR 240.14d-2(b))

[  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under
      the Exchange Act (17 CFR 240.13e-4(c))

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ITEM 2.05  Costs Associated with Exit or Disposal Activities

On September 7, 2004, Eastman Kodak Company committed to a
plan to close five overnight photofinishing labs in France.
The lab closures, which are expected to be completed by
December 31, 2004, reflect the Company's plan to deal
effectively with the continued deterioration in overnight
photofinishing volumes in France.

In conjunction with the lab closures, the Company will pay
approximately $15 million in severance costs to employees who
elect not to relocate to other Company labs and will incur
other exit costs of approximately $2 million.  In addition,
the Company will record approximately $10 million of
accelerated depreciation on the related long-lived assets in
cost of goods sold during the remainder of 2004.  The
severance and other exit costs require the outlay of cash,
while the accelerated depreciation represents a non-cash
charge.

These lab closures are part of the Company's restructuring
program that was announced on January 22, 2004.  The Company
expects that it will continue to consolidate its worldwide
overnight photofinishing operations in order to eliminate
excess capacity.

A copy of the September 7, 2004 press release related to the
lab closures in France is attached hereto as Exhibit (99.1).



ITEM 9.01  Financial Statements and Exhibits

 (c) Exhibits

 (99.1)  Eastman Kodak Company press release dated September 7,
         2004 regarding reorganization of operations in France.


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                            SIGNATURE


Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.



                                      EASTMAN KODAK COMPANY



                                      By: /s/ Richard G. Brown, Jr.
                                      -----------------------------
                                      Richard G. Brown, Jr.
                                      Controller

Date:  September 10, 2004

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                      EASTMAN KODAK COMPANY
                        INDEX TO EXHIBITS

Exhibit No.

(99.1)  Eastman Kodak Company press release dated September 7,
        2004.

EX-99

                                                   Exhibit (99.1)

EASTMAN KODAK COMPANY

Contacts presse:
Ketchum Paris - 01 53 32 55 92
Eric Maillard - eric.maillard@ketchum.fr
Saliha Idir - saliha.idir@ketchum.fr
                                        	Press Information




Laboratoires Kodak continue to reorganize their operations in France



Paris, September, 7 - Laboratoires Kodak announced they will present their
employee representative committee with a project of Job Safeguard Plan
("Plan de Sauvegarde de l'Emploi" - PSE) as part of the transfer of the
laboratories manufacturing operations, leading to the closure of
laboratories in Caudan (33 employees), Poitiers (42 employees), Seclin (58
employees), Ville (25 employees) and Vitrolles (61 employees). The
production will be transfered towards the 6 laboratories of the group that
still exist in France. Employee representative committee will be presented
the project on September 15, specifying that the above mentioned labs will
cease operation at the end of 2004.
The JSP project for all the employees working on these sites provides
relocation opportunities allowing them to end up their work agreement in
another laboratory of the Kodak group. Also, a reassignment unit will be
quickly set up and Kodak will give priority to pre retirement.


Current market context

This action is driven by a fundamental, structural change in the imaging
industry worldwide: consumer preferences are changing and demand for
traditional products like film and paper has fallen with the rise of
digital photography. Faced with this transition, Eastman Kodak Company
announced their increased focus on digital products on a global basis, as
of September 2003. Reaffirmed by Dan Carp, Chief Executive of Eastman
Kodak Company, on January 22, 2004, this new strategy requires new
investment priorities and a global program to reduce worldwide employment
between 12-15,000 people over three years.

The decline of the traditional film business caused a significant decrease
of revenues in France, where the demand for processing services in
laboratories dropped by almost 45% within 15 months: film processing and
traditional picture printing.

In addition, development of digital photography, where Kodak is one of the
market leaders and enjoying much success, does not fully compensate for
the decline in the traditional photography market. Digital products are
much less people and capital intensive than the manufacture and processing
of most traditional products.

 2

Kodak strategy is in line with a global commitment to help maintain the
high scope and quality of Kodak professional and consumer products and
services. Eastman Kodak Company is committed to maintaining its strong
growth in the digital market. In 2004 the group achieved the number four
position as a global leader of the digital camera market and ranked second
in the United States.


Kodak organization in France

                              GROUPE KODAK SA
                             CEO: Yves Touchot


KODAK INDUSTRIES SAS        KODAK-PATHE SAS         LABORATOIRES KODAK SAS
Chairman:                   Chairman:               Chairman:
  Jean-Pierre Martel          Yves Touchot            Christine Fildier

Plant of Chalon sur         Sales and marketing     Processing labs
 Saone




About Eastman Kodak Company and infoimaging

Kodak is the leader in helping people take, share, print and view images -
for memories, for information, for entertainment.  The company is a major
participant in infoimaging, a $385 billion industry composed of devices
(digital cameras and flat-panel displays), infrastructure (online networks
and delivery systems for images) and services & media (software, film and
paper enabling people to access, analyze and print images).  With sales of
$13.3 billion in 2003, the company comprises several businesses: Health,
supplying the healthcare industry with traditional and digital image
capture and output products and services; Graphic Communications Group,
offering on-demand color printing and networking publishing systems
consisting of three wholly owned subsidiaries:  Encad, Inc., NexPress
Solutions, and Kodak Versamark; Commercial Imaging, offering image
capture, output and storage products and services to businesses and
government; Display & Components, which designs and manufactures state-of-
the-art organic light-emitting diode displays as well as other specialty
materials, and delivers optics and imaging sensors to original equipment
manufacturers; and Digital & Film Imaging Systems, providing consumers,
professionals and cinematographers with digital and traditional products
and services.



2004