EXHIBIT 23A

CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated January 18, 2000, appearing on page 29
of Eastman Kodak Company's Annual Report on Form 10-K for the year ended
December 31, 1999.


/s/PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP

Rochester, New York
August 11, 2000