EASTMAN CHEMICAL COMPANY AND SUBSIDIARIES

                                                                   EXHIBIT 23.01

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Form 2-3 (No. 333-62597) of Eastman Chemical Company of our report
dated February 21, 2003, relating to the consolidated statements and financial
statement schedule, appearing on page 70 of this Form 10-K. We also consent to
the incorporation by reference in the Registration Statements on Form S-8 (No.
33-73808, No. 33-73810, No. 33-73812 and No. 33-77844) of Eastman Chemical
Company of our report dated February 21, 2003 relating to the consolidated
financial statements and financial statement schedule, appearing on page 70 of
this Form 10-K.


/s/ PricewaterhouseCoopers LLP
------------------------------
PRICEWATERHOUSECOOPERS LLP
Philadelphia, Pennsylvania
March 7, 2003



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