POWER OF ATTORNEY





The undersigned, Eric Samuels, hereby appoints each of Patrick M. Sheller,
Susan M. Wylie
and Joyce P. Haag, individually, his attorney in fact to:

(1) execute for the undersigned, in the undersigned's capacity as an officer
of Eastman Kodak Company (the "Company"), Forms 3, 4, and 5 in accordance
with Section 16(a) of the Securities Exchange Act of 1934 and the rules
thereunder;

(2)	execute for the undersigned, in the undersigned's capacity as an
officer of the Company Form 144 in accordance with the Securities Exchange
Act of 1934 and the rules thereunder;

(3)	perform any and all acts for the undersigned which may be necessary
or desirable to complete and execute any such Form 3, 4 or 5, or Form 144
and timely file such form with the United States Securities and Exchange
Commission and any stock exchange or similar authority; and

(4)	take any other action of any type whatsoever in connection with
the foregoing which, in the opinion of such attorney-in-fact, may be of
benefit to, in the best interest of, or legally required by, the undersigned,
it being understood that the documents executed by such attorney-in-fact
on behalf of the undersigned pursuant to this Power of Attorney shall be
in such form and shall contain such terms and conditions as such attorney
in fact may approve in his or her discretion.

The undersigned hereby grants to his attorney in fact full power and
authority to do anything that is necessary or desirable in the exercise of
any of the rights and powers herein granted, as fully to all intents and
purposes as the undersigned could do if personally present, with full
power of substitution or revocation, hereby ratifying and confirming all
that such attorney in fact, or such attorney in fact's substitute or
substitutes, shall lawfully do or cause to be done by
virtue of this Power of Attorney and the rights and powers herein granted.
The undersigned acknowledges that the foregoing attorney in fact, in
serving in such capacity at the request of the undersigned, is not
assuming, nor is the Company assuming, any of the undersigned's
responsibilities to comply with Section 16 of the Securities Exchange
Act of 1934.

This Power of Attorney shall remain in full force and effect until the
undersigned is no longer required to file Forms 3, 4 and 5 and Form 144 with
respect to the undersigned's holdings of and transactions in securities
issued by the Company, unless earlier revoked by the undersigned in a
signed writing to the foregoing attorney-in-fact.
IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney
to be executed as of this 2nd day of June, 2009.



/s/Eric Samuels



Sworn to before me this
2nd day of June, 2009
Donna M. Bellucco
Notary Public
No.  01BE6050178
Qualified in Monroe County
My Commission expires 10-30-2010


poweratt.doc


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