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>1975</noOfUnitsSold>
        <aggregateMarketValue>195969.38</aggregateMarketValue>
        <noOfUnitsOutstanding>117649499</noOfUnitsOutstanding>
        <approxSaleDate>06/03/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>06/03/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Options Granted - 06/01/2023</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1975</amountOfSecuritiesAcquired>
        <paymentDate>06/03/2024</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Adrian Holt</name>
          <address>
            <com:street1>200 South Wilcox Drive</com:street1>
            <com:city>Kingsport</com:city>
            <com:stateOrCountry>TN</com:stateOrCountry>
            <com:zipCode>37662</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>05/10/2024</saleDate>
        <amountOfSecuritiesSold>3662</amountOfSecuritiesSold>
        <grossProceeds>370814.12</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Adrian Holt</name>
          <address>
            <com:street1>200 South Wilcox Drive</com:street1>
            <com:city>Kingsport</com:city>
            <com:stateOrCountry>TN</com:stateOrCountry>
            <com:zipCode>37662</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>03/06/2024</saleDate>
        <amountOfSecuritiesSold>4735</amountOfSecuritiesSold>
        <grossProceeds>415549.87</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>06/03/2024</noticeDate>
        <signature>/s/ Andrew Glade, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Adrian J. Holt</signature>
      </noticeSignature>
    </formData>
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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
  1975
  195969.38
  117649499
  06/03/2024
  NYSE
  Common
  06/03/2024
  Options Granted - 06/01/2023
  Issuer
  N
  1975
  06/03/2024
  Cash
  N
  Adrian Holt
  200 South Wilcox Drive
  Kingsport
  TN
  37662
  Common
  05/10/2024
  3662
  370814.12
  Adrian Holt
  200 South Wilcox Drive
  Kingsport
  TN
  37662
  Common
  03/06/2024
  4735
  415549.87
  06/03/2024
  /s/ Andrew Glade, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Adrian J. Holt