content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001977296</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0000915389</issuerCik>
        <issuerName>EASTMAN CHEMICAL CO</issuerName>
        <secFileNumber>001-12626</secFileNumber>
        <issuerAddress>
          <com:street1>PO BOX 511</com:street1>
          <com:street2>200 SOUTH WILCOX DRIVE</com:street2>
          <com:city>KINGSPORT</com:city>
          <com:stateOrCountry>TN</com:stateOrCountry>
          <com:zipCode>37660</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>4232292000</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Holt Adrian James</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>900 Salem Street</com:street1>
            <com:city>Smithfield</com:city>
            <com:stateOrCountry>RI</com:stateOrCountry>
            <com:zipCode>02917</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>4735</noOfUnitsSold>
        <aggregateMarketValue>415549.95</aggregateMarketValue>
        <noOfUnitsOutstanding>117343761</noOfUnitsOutstanding>
        <approxSaleDate>03/06/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/06/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Option Granted -10/15/2019</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Isseur</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3430</amountOfSecuritiesAcquired>
        <paymentDate>03/06/2024</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/14/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1305</amountOfSecuritiesAcquired>
        <paymentDate>02/14/2024</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>03/06/2024</noticeDate>
        <signature>/s/ Bradley Camilo, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Adrian Holt</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3411}]
text: 144
  0001977296
  XXXXXXXX
  LIVE
  0000915389
  EASTMAN CHEMICAL CO
  001-12626
  PO BOX 511
  200 SOUTH WILCOX DRIVE
  KINGSPORT
  TN
  37660
  4232292000
  Holt Adrian James
  Officer
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  4735
  415549.95
  117343761
  03/06/2024
  NYSE
  Common
  03/06/2024
  Option Granted -10/15/2019
  Isseur
  N
  3430
  03/06/2024
  Cash
  Common
  02/14/2024
  Restricted Stock Vesting
  Issuer
  N
  1305
  02/14/2024
  Compensation
  Y
  03/06/2024
  /s/ Bradley Camilo, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Adrian Holt