SECURITIES AND EXCHANGE COMMISSION

                         Washington, D. C.  20549


                                 _________

                                 FORM 8-A

            FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES
                 PURSUANT TO SECTION 12(b) OR (g) OF THE
                     SECURITIES EXCHANGE ACT OF 1934

                          CORNING DELAWARE, L.P.                 
          (Exact name of registrant as specified in its charter)


          Delaware                        16-1460072             
(State of incorporation or organization)  (IRS Employer
                                        Identification No.)


One Riverfront Plaza, Corning, New York            14831         
(Address of principal executive offices)        (Zip Code)

Securities to be registered pursuant to Section 12(b) of the Act:

     Title of each class      Name of each exchange on which
     to be so registered      each class is to be registered

___% Convertible Monthly           New York Stock Exchange
Income Preferred Securities

Securities to be registered pursuant to Section 12(g) of the Act:

                                None                            
                             (Title of Class)


Item 1.   Description of Registrant's Securities to be
          Registered.

     The description of the ____% Convertible Monthly Income
Preferred Securities, liquidation preference $50 per security
(the "Preferred Securities"), of Corning Delaware, L.P. ("Corning
Delaware") is incorporated herein by reference to the
Registration Statement on Form S-3 (Registration No. 33-53821),
as amended (the "Registration Statement"), filed with the
Securities and Exchange Commission (the "Commission") on May 26,
1994.  The prospectus to be filed by Corning Delaware pursuant to
Rule 424(b) of the Securities Act of 1933 subsequent to the date
of this Registration Statement on Form 8-A and prior to the
termination of the offering of the Preferred Securities shall be
deemed to be incorporated by reference herein and to be a part
hereof from the date such prospectus is filed.

     The form of Amended and Restated Agreement of Limited
Partnership of Corning Delaware specifying the terms and
provisions of the Preferred Securities, which includes as Annex A
thereto the form of Preferred Security, is incorporated herein by
reference.  The foregoing description of the Preferred Securities
is qualified in its entirety by reference to such exhibit.

Item 2.   Exhibit.

          1.   Form of Certificate of Limited Partnership
               (incorporated by reference to Exhibit 2.1 to the
               Registration Statement).

          2.   Form of Amended and Restated Agreement of Limited
               Partnership dated as of July __, 1994 of Corning
               Delaware, L.P. (incorporated by reference to
               Exhibit 2.2 to the Registration Statement) which
               includes as Annex A thereto the form of ____%
               Convertible Monthly Income Preferred Securities,
               liquidation preference $50 per security.

                                 SIGNATURE

     Pursuant to the requirements of Section 12 of the Securities
Exchange Act of 1934, the registrant has duly caused this
registration statement to be signed on its behalf by the
undersigned, thereto duly authorized.

                              CORNING DELAWARE, L.P.
                              (Registrant)
          
                              By Corning Incorporated as
                              General Partner


Date:  July 12, 1994          By: /S/ WILLIAM C. UGHETTA
                                  William C. Ughetta
                                  Senior Vice President

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