Exhibit (21)

Subsidiaries of Eastman Kodak Company

                                                                                                                                                            Organized

Companies Consolidated                                                                                                            Under Laws of

Eastman Kodak Company                                                                                                              New Jersey

  Laser-Pacific Media Corporation                                                                                                California

FPC, Inc.                                                                                                                                       California

  Qualex Inc.                                                                                                   Delaware

  Kodak Imaging Network, Inc.                                                                                                      Delaware

  Kodak Graphic Communications Canada Company                                                                Canada

    Kodak Canada Inc.                                                                                                                      Canada

  Kodak Argentina S.A.I.C.                                                                                                            Argentina

  Kodak Chilena S.A. Fotografica                                                                                                 Chile

  Kodak Americas, Ltd.                                                                                                                   New York

  Kodak Venezuela, S.A.                                                                                                                 Venezuela

  Kodak (Near East), Inc.                                                                                                                 New York

  Kodak (Singapore) Pte. Limited                                                                                                   Singapore

  Kodak Philippines, Ltd.                                                                                                                New York

  Kodak Limited                                                                                                                                England

    Cinesite (Europe) Limited                                                                                                           England

    Kodak India Private Limited                                                                                                       India

    Kodak International Finance Limited                                                                                       England

    Kodak Graphic Communications Ltd.                                                                                      England

    Kodak Polychrome Graphics Finance UK Ltd.                                                                       England

  Kodak Polska Sp.zo.o                                                                                                                   Poland

  Kodak OOO                                                                                                                                   Russia

  Kodak                                                                                                                                             France

  Kodak Graphic Communications GmbH                                                                                   Germany

  Eastman Kodak Holdings B.V                                                                                                    Netherlands

    Eastman Kodak Sarl                                                                                                                   Switzerland

    Kodak Brasileira Comercio de Produtos para Imagem e Servicos Ltda                             Brazil

    Kodak Nederland B.V                                                                                                                Netherlands

    Kodak (Hong Kong) Limited                                                                                                    Hong Kong

    Kodak (Taiwan) Limited                                                                                                            Taiwan

    Kodak IL Ltd.                                                                                                                              Israel

    Kodak (China) Limited                                                                                                               Hong Kong

      Kodak (Shanghai) International Trading Co. Ltd                                                                China

      Kodak (Wuxi) Company Limited                                                                                            China

      Kodak (China) Investment Company Ltd.                                                                            China

        Kodak Electronic Products (Shanghai) Company Limited                                               China

        Kodak (China) Company Limited                                                                                         China

          Kodak (China) Graphic Communications Company Ltd.                                               China

        Kodak (Xiamen) Company Limited                                                                                     China

        Shanghai Da Hai Camera Co., Ltd.                                                                                      China

  Kodak Polychrome Graphics Company Ltd.                                                                            Barbados

Kodak Japan Ltd.                                                                                                                        Japan

      K. K. Kodak Information Systems                                                                                         Japan

Exhibit (21)

(Continued)

                                                                                                                                        Organized

Companies Consolidated                                                                                           Under Laws of

Eastman Kodak Company

  Kodak Korea Ltd.                                                                                                        South Korea

  Kodak New Zealand Limited                                                                                      New Zealand

  Kodak (Australasia) Pty. Ltd.                                                                                    Australia

  Kodak (Egypt) S.A.E.                                                                                                  Egypt

  Kodak (Malaysia) Sdn.Bhd.                                                                                       Malaysia

  Eastman Kodak International Capital Company, Inc.                                             Delaware

    Kodak de Mexico S.A. de C.V.                                                                                Mexico

    Kodak Export de Mexico, S. de R.L. de C.V.                                                          Mexico

    Kodak Mexicana, S.A. de C.V.                                                                                 Mexico

    Kodak A/S                                                                                                                  Denmark

    Kodak SA/NV                                                                                                            Belgium

    Kodak Norge A/S                                                                                                      Norway

    Kodak Societe Anonyme                                                                                         Switzerland

    Kodak (Thailand) Limited                                                                                        Thailand

  Kodak GmbH                                                                                                               Austria

  Kodak Kft.                                                                                                                   Hungary

  Kodak Oy                                                                                                                    Finland

  Kodak S.p.A.                                                                                                               Italy

  Kodak Portuguesa Limited                                                                                       New York

  Kodak, S.A.                                                                                                                 Spain

  Kodak Nordic AB                                                                                                       Sweden

Note:  Subsidiary Company names are indented under the name of the parent company.

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