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