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): January 5, 2007



                              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 January 5, 2007 Eastman Kodak Company committed to the
closure of a Rochester, NY logistics center and materials
management operation in 2007, along with a manufacturing
operation that produces specialized solvent-coated products
for various lines of business.

In conjunction with the closure of the logistics center and
materials management operation, the Company will incur
restructuring related charges of approximately $28 million.
This includes employee termination benefits of approximately
$18 million, accelerated depreciation charges on equipment of
approximately $3 million and other exit costs of approximately
$7 million. Associated with this action the Company will incur
approximately $2 million in operating costs and $2 million in
capital spending.  The termination benefits, other exit costs
and capital spending require the outlay of cash, while the
accelerated depreciation represents non-cash charges.

In conjunction with the closure of the solvent coating
operation, the Company will incur restructuring related
charges totaling approximately $37 million.  This includes
employee termination benefits of approximately $5 million,
accelerated depreciation charges and inventory write-offs of
approximately $27 million and other exit costs, primarily for
demolition, of approximately $5 million.  The termination
benefits and other exit costs require the outlay of cash,
while the accelerated depreciation and inventory write-offs
represent non-cash charges.

As previously announced to employees, termination benefits for
these actions will primarily be paid from the overfunded Kodak
Retirement Income Plan trust (the U.S. Pension Plan).

The estimated restructuring related charges exclude the
potential impacts from soil remediation and any pension plan
settlement or curtailment gains or losses that may be
incurred, as these amounts are not currently determinable.

These actions are expected to be substantially complete by
year-end 2007 and are part of the Company's 2004-2007
Restructuring Program as described in its most recent Form 10-
Q for the quarterly period ended September 30, 2006.

A copy of the January 9, 2007 press release announcing these
actions is attached hereto as Exhibit (99.1).

ITEM 9.01  Financial Statements and Exhibits

(c)  Exhibits

(99.1)  Press release issued by Eastman Kodak Company on
        January 9, 2007 relating to the closure of a
        logistics center and solvent coating operation in
        Rochester, NY.



                                                        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/ Diane E.Wilfong
                                        ------------------------
                                        Diane E. Wilfong
                                        Controller


Date:  January 9, 2007



                      EASTMAN KODAK COMPANY
                        INDEX TO EXHIBIT

Exhibit No.

(99.1)  Press release issued by Eastman Kodak Company on
        January 9, 2007 relating to the closure of a
        logistics center and solvent coating operation in
        Rochester, NY.

EX-99.1

                                               Exhibit (99.1)

EASTMAN KODAK COMPANY

Media Contact:
David Kassnoff 585-724-2137        david.kassnoff@kodak.com


Kodak Announces Closure of Logistics Center and Solvent Coating
Operation at Kodak Park

ROCHESTER, N.Y., Jan. 9 - Eastman Kodak Company today
announced that a logistics center and a materials management
operation at Kodak Park will close later this year, along
with a manufacturing operation that produces specialized
solvent-coated products for various lines of business.
  Closure of the logistics and warehousing facilities will
impact about 400 employees. Some of those operations will be
relocated to other Kodak facilities, both in and outside
Rochester. Kodak noted that the closure of the logistics
center is part of the company's digital transformation and
will help align the supply chain and logistics function to
the digitally oriented operating model of the company's
business units.
  Kodak also announced today that the Solvent Coating
manufacturing operation at Kodak Park would close during the
second quarter of 2007, impacting about 85 employees. The
company said that declining demand for products manufactured
at the facility, combined with available production capacity
at other Kodak facilities, led to the closure decision.
  Kodak emphasized that neither closure decision was related
to the performance of employees, which has been excellent.
All impacted employees will be eligible to receive
termination benefits that include up to a year's pay,
continuation of health, dental and life insurance benefits
for four months, a retraining allowance and outplacement
counseling.
  In association with these actions, Kodak will take a $65
million restructuring charge in the 1st quarter of 2007 to
cover costs including asset write-offs and employee
terminations.

 2

Additional information for Rochester media:
1.  The product logistics center that will close is housed in
    Bldg. 605 at Kodak Park, and a materials receiving warehouse
    that will also close is located in Bldg. 502. Both facilities
    are in Kodak Park South (KPS), a section of the site that is
    largely in the Town of Greece, south of Ridgeway Avenue and
    west of Mount Read Boulevard, and also bounded by Lexington
    Avenue and Lee Road.

2.  KPS is an area of Kodak Park that has relatively few
    buildings (only four out of more than 125 major buildings
    currently at Kodak Park), but it does contain 328 acres of
    industrial-zoned land. The land and buildings will be put up
    for sale as a single parcel, with availability by the end of
    2007.  Bldg. 605 is a large (2.1 million square feet) and
    modern climate-controlled warehouse, making it an ideal
    centerpiece for the community's business development efforts.
    "Kodak has a strong commitment to work with local elected
    officials and private parties to redevelop this parcel in a way
    that provides maximum benefit to the community," said John E.
    Richardson, Kodak's director of State and Local Government
    Relations. "We have already had success in selling or
    redeveloping three other former Kodak buildings in this area,
    and that has helped preserve or create several hundred jobs."

3.  The Solvent Coating facility is housed in Bldg. 329 in a
    section of Kodak Park south of Ridge Road and west of Mount
    Read Boulevard, adjacent to the Koda-Vista Neighborhood in the
    Town of Greece.

About Eastman Kodak Company

Kodak is the world's foremost imaging innovator, providing
leading products and services to the photographic, graphic
communications and healthcare markets. With sales of $14.3
billion in 2005, the company is committed to a digitally
oriented growth strategy focused on helping people better use
meaningful images and information in their life and work.
Consumers use Kodak's system of digital and traditional image
capture products and services to take, print and share their
pictures anytime, anywhere; Businesses effectively
communicate with customers worldwide using Kodak solutions
for prepress, conventional and digital printing and document
imaging; Creative Professionals rely on Kodak technology to
uniquely tell their story through moving or still images; and
leading Healthcare organizations rely on Kodak's innovative
products, services and customized workflow solutions to help
improve patient care and maximize efficiency and information
sharing within and across their enterprise.

More information about Kodak (NYSE: EK) is available at
www.kodak.com.
                                #
2007