Exhibit 99 (ii)

STATEMENT UNDER OATH OF PRINCIPAL FINANCIAL OFFICER REGARDING FACTS AND
CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS


I, Robert H. Brust, state and attest that:

(1).     To the best of my knowledge, based upon a review of the covered reports
         of Eastman Kodak Company, and, except as corrected or supplemented in a
         subsequent covered report:

         o    no covered report contained an untrue statement of a material fact
              as of the end of the period covered by such report (or in the case
              of a report on Form 8-K or definitive proxy materials, as of the
              date on which it was filed); and

         o    no covered report omitted to state a material fact necessary to
              make the statements in the covered report, in light of the
              circumstances under which they were made, not misleading as of the
              end of the period covered by such report (or in the case of a
              report on Form 8-K or definitive proxy materials, as of the date
              on which it was filed).

(2) I have reviewed the contents of this statement with Eastman Kodak Company's
Audit Committee.

(3)      In this statement under oath, each of the following, if filed on or
         before the date of this statement, is a "covered report":

         o    the Eastman Kodak Company Annual Report on Form 10-K for the
              fiscal year ended December 31, 2001;

         o    all reports on Form 10-Q, all reports on Form 8-K and all
              definitive proxy materials of Eastman Kodak Company filed with the
              Commission subsequent to the filing of the Form 10-K identified
              above; and

         o    any amendments to any of the foregoing.




/s/Robert H. Brust                                 Subscribed and sworn to
 ------------------                                before me this 12th day of
Robert H. Brust                                    August, 2002.
August 12, 2002

                                                         /s/Karen J. Bruno
                                                        ------------------------
                                                         Notary Public
                                                         My Commission Expires:
                                                         5/31/06