10-K/A

                                                              1

             SECURITIES AND EXCHANGE COMMISSION

                    Washington, DC 20549

                         FORM 10-K/A

             AMENDMENT TO APPLICATION OR REPORT
          Filed Pursuant to Section 13 or 15 (d) of
             The Securities Exchange Act Of 1934

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

                       AMENDMENT NO. 1

     The undersigned registrant hereby amends the following items,
financial statements, exhibits, or other portions of its Annual Report
on Form 10-K for the year ended December 31, 2006 as set forth below:


Exhibit (23) is hereby amended for the registrant's Annual Report on
Form 10-K for the year ended December 31, 2006 to correct for inaccurate
references.

Exhibit (31.1) and Exhibit (31.2) are being refiled with this Form
10-K/A.


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

                                             Eastman Kodak Company
                                                (Registrant)

                                             /s/ Diane E. Wilfong


                                             Diane E. Wilfong
                                             Controller

Date:  March 1, 2007

EX-23

                                                             Exhibit (23)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration
Statements on Form S-3 (No. 333-111726, No. 333-108562, No. 333-56964,
and No. 333-31759) and Form S-8 (No. 33-56499, No. 33-65033, No. 33-
65035, No. 333-57729, No. 333-57659, No. 333-57665, No. 333-23371, No.
333-43526, No. 333-43524, No. 333-64366, and No. 333-125355) of Eastman
Kodak Company of our report dated March 1, 2007 relating to the financial
statements, financial statement schedule, management's assessment of the
effectiveness of internal control over financial reporting and the
effectiveness of internal control over financial reporting, which appears
in this Annual Report on Form 10-K.



 /s/  PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Rochester, New York
March 1, 2007

EX-31.1

                                                       Exhibit (31.1)
                        CERTIFICATION


I, Antonio M. Perez, certify that:

1.  I have reviewed this Annual Report of Eastman Kodak Company on
Form 10-K/A;

2.  Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect to
the period covered by this report;

3.  Based on my knowledge, the financial statements, and other
financial information included in this report, fairly present in all
material respects the financial condition, results of operations and
cash flows of the registrant as of, and for, the periods presented in
this report;

4.  The registrant's other certifying officers and I are responsible
for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a)  Designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our
supervision, to ensure that material information relating to the
registrant, including its consolidated subsidiaries, is made known to
us by others within those entities, particularly during the period in
which this report is being prepared;

b)  Designed such internal control over financial reporting, or
caused such internal control over financial reporting to be designed
under our supervision, to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with generally
accepted accounting principles;

c)  Evaluated the effectiveness of the registrant's disclosure
controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures, as
of the end of the period covered by this report based on such
evaluation; and

d)  Disclosed in this report any change in the registrant's internal
control over financial reporting that occurred during the
registrant's most recent fiscal quarter that has materially affected,
or is reasonably likely to materially affect, the registrant's
internal control over financial reporting; and

5.  The registrant's other certifying officers and I have disclosed,
based on our most recent evaluation of internal control over
financial reporting, to the registrant's auditors and the audit
committee of the registrant's board of directors (or persons
performing the equivalent functions):

a)  All significant deficiencies and material weaknesses in the
design or operation of internal control over financial reporting
which are reasonably likely to adversely affect the registrant's
ability to record, process, summarize and report financial
information; and

b)  Any fraud, whether or not material, that involves management or
other employees who have a significant role in the registrant's
internal control over financial reporting.



Date:  March 1, 2007

/s/ Antonio M. Perez

Antonio M. Perez
Chairman and Chief Executive Officer

EX-31.2

                                                       Exhibit (31.2)
                        CERTIFICATION


I, Frank S. Sklarsky, certify that:

1.  I have reviewed this Annual Report of Eastman Kodak Company on
Form 10-K/A;

2.  Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect to
the period covered by this report;

3.  Based on my knowledge, the financial statements, and other
financial information included in this report, fairly present in all
material respects the financial condition, results of operations and
cash flows of the registrant as of, and for, the periods presented in
this report;

4.  The registrant's other certifying officers and I are responsible
for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a)  Designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our
supervision, to ensure that material information relating to the
registrant, including its consolidated subsidiaries, is made known to
us by others within those entities, particularly during the period in
which this report is being prepared;

b)  Designed such internal control over financial reporting, or
caused such internal control over financial reporting to be designed
under our supervision, to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with generally
accepted accounting principles;

c)  Evaluated the effectiveness of the registrant's disclosure
controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures, as
of the end of the period covered by this report based on such
evaluation; and

d)  Disclosed in this report any change in the registrant's internal
control over financial reporting that occurred during the
registrant's most recent fiscal quarter that has materially affected,
or is reasonably likely to materially affect, the registrant's
internal control over financial reporting; and


5.  The registrant's other certifying officers and I have disclosed,
based on our most recent evaluation of internal control over
financial reporting, to the registrant's auditors and the audit
committee of the registrant's board of directors (or persons
performing the equivalent functions):

a)  All significant deficiencies and material weaknesses in the
design or operation of internal control over financial reporting
which are reasonably likely to adversely affect the registrant's
ability to record, process, summarize and report financial
information; and

b)  Any fraud, whether or not material, that involves management or
other employees who have a significant role in the registrant's
internal control over financial reporting.



Date: March 1, 2007

/s/ Frank S. Sklarsky

Frank S. Sklarsky
Chief Financial Officer