8-K

                                                        1

                                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 13, 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))

                                                         2

ITEM 2.05  Costs Associated with Exit or Disposal Activities

On September 13, 2004, Eastman Kodak Company committed to
plans to close the manufacturing operations and the wholesale
photofinishing lab in Coburg, Australia.  Manufacturing
operations will cease November 26, 2004 and photofinishing
operations will cease October 22, 2004.  These actions reflect
the Company's plan to deal effectively with the continued
worldwide volume decline in traditional photography products
driven by the increasing popularity of digital photography in
Australia and worldwide.

The manufacturing operations in Coburg, Australia comprise
photographic paper sensitizing and finishing, photographic
film finishing and photochemical manufacturing.  These
operations will be consolidated, where necessary, into other
existing Kodak manufacturing facilities.  Kodak will continue
to maintain a significant presence in the Australian consumer
and commercial market and will continue to offer a full range
of traditional and digital photographic goods and services.

As a result of these actions, the Company will incur
restructuring-related charges of approximately $105 million,
including accelerated depreciation on the equipment and
buildings (through November 26, 2004), employee severance
costs and other exit costs of approximately $60 million, $35
million and $10 million, respectively.  In addition, the
Company will record approximately $5 million in other
operational charges.  The estimated restructuring-related
charges exclude the potential impacts from any pension plan
settlement or curtailment gains or losses that may be
incurred, as these amounts are not currently determinable.
The severance, other exit costs and other operational charges
require the outlay of cash, while the accelerated depreciation
represents a non-cash charge.

These actions are a 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
manufacturing and overnight photofinishing operations in order
to eliminate excess capacity.

Copies of the September 16, 2004 press releases released in
Australia and the U.S. related to this action are attached as
Exhibits (99.1) and (99.2).



ITEM 9.01  Financial Statements and Exhibits

 (c) Exhibits

 (99.1)  Eastman Kodak Company Australian press release dated
         16 September, 2004 regarding closure of Coburg,
         Australia plant.

 (99.2)  Eastman Kodak Company U.S. press release dated
         September 16, 2004 regarding closure of Coburg,
         Australia plant.

                                                         3


                            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 16, 2004

                                                         4

                      EASTMAN KODAK COMPANY
                        INDEX TO EXHIBITS

Exhibit No.

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

(99.2)  Eastman Kodak Company U.S. press release dated
        September 16,  2004.

EX-99

                                           Exhibit (99.1)

EASTMAN KODAK COMPANY

Thursday, 16 September, 2004



         KODAK ANNOUNCES CLOSURE OF COBURG PLANT

               A statement from John Allen
     Chairman and Managing Director, Kodak Australia


It is with regret that I announce the closure of the
Coburg manufacturing plant. The plant will cease
operating on 26 November 2004 and most impacted employees
will leave the company on 2 December 2004.

It is also with regret that I announce the closure of the
wholesale photo processing lab at Coburg. The last day
for production will be 22 October 2004.

All impacted employees will receive their full redundancy
and other entitlements.  We are also offering employees
and their families a comprehensive counselling and career
transition program to help with finding new employment.

As a result of these closures, approximately 600 staff
will be made redundant.

These closures have been caused by the fundamental change
in consumer behaviour driven by the increasing popularity
of digital photography, in Australia and worldwide.

This decision was in no way influenced by the performance
of our operations, or Australian economic, industrial or
political factors - Kodak values the strong support it
has received from its employees, governments and the
local community.

Kodak remains committed to the Australian market and will
continue to offer a full range of traditional and digital
photographic services and products to our consumer and
commercial customers.


/s/  John Allen


Media Contact:
Paul Conroy
Phone:  0418 371 099

EX-99

                                                Exhibit (99.2)

EASTMAN KODAK COMPANY

Media Contacts:
Gerard Meuchner    585-724-4513      gerard.meuchner@kodak.com
Chris Veronda      585-722-9627      christopher.veronda@kodak.com

Investor Relations Contacts:
Don Flick          585-724-4352      donald.flick@kodak.com
Carol Wilke        585-724-6791      carol.wilke@kodak.com
Patty Yahn-Urlaub  585-724-4683      patty.yahn-urlaub@kodak.com


In Response to Consumer Shift to Digital,
Kodak Announces Closing of Australia Plant
Photographic Paper Plant to Close at End of November

ROCHESTER, N.Y., Sept. 16 - In response to shifting consumer
preference for more digital products and services, Eastman
Kodak Company announced that a plant in Coburg, Australia,
that primarily manufactures color photographic paper will
close at the end of November, affecting a total of about 600
employees at the plant and associated operations.
  The decision to close the Coburg plant reflects the decline
in demand for traditional consumer photographic products with
the rise in popularity of digital photography, especially in
developed markets. The closing is part of Kodak's three-year
program, announced in January, to reduce worldwide employment
by 12,000 to 15,000, and to reduce total facilities square
footage by one-third.
  "This decision in no way reflects upon the performance of
our Coburg employees, which has been excellent," said Daniel
T. Meek, Director, Global Manufacturing & Logistics, and
Senior Vice President, Eastman Kodak Company. "We thank them
for their service, and we will do all we can to assist them in
their transition."
  Impacted employees will receive severance benefits,
counseling and assistance in securing new employment.
  Kodak remains committed to the Australian market and will
continue to offer a range of traditional and digital imaging
services and products. Products currently made at the Coburg
plant will be transitioned to other Kodak plants in Europe,
North America, and Asia.


2004