content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
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      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001571482</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>McAlindon Julie A.</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>4456</noOfUnitsSold>
        <aggregateMarketValue>471623.04</aggregateMarketValue>
        <noOfUnitsOutstanding>115912596</noOfUnitsOutstanding>
        <approxSaleDate>11/26/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>11/26/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Option Granted - 02/28/2020</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>4456</amountOfSecuritiesAcquired>
        <paymentDate>11/26/2024</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>11/26/2024</noticeDate>
        <signature>/s/ Margaret Campbell, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Julie Mcalindon</signature>
      </noticeSignature>
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text: 144
  0001571482
  XXXXXXXX
  LIVE
  0000915389
  EASTMAN CHEMICAL CO
  001-12626
  PO BOX 511
  200 SOUTH WILCOX DRIVE
  KINGSPORT
  TN
  37660
  4232292000
  McAlindon Julie A.
  Officer
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  4456
  471623.04
  115912596
  11/26/2024
  NYSE
  Common
  11/26/2024
  Option Granted - 02/28/2020
  Issuer
  N
  4456
  11/26/2024
  Cash
  Y
  11/26/2024
  /s/ Margaret Campbell, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Julie Mcalindon