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>3662</noOfUnitsSold>
        <aggregateMarketValue>370814.16</aggregateMarketValue>
        <noOfUnitsOutstanding>117649499</noOfUnitsOutstanding>
        <approxSaleDate>05/10/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>05/10/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Option Granted - 02/28/2019</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2301</amountOfSecuritiesAcquired>
        <paymentDate>05/10/2024</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>05/10/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Option Granted - 02/24/2023</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1361</amountOfSecuritiesAcquired>
        <paymentDate>05/10/2024</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Adrian J. 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>05/10/2024</noticeDate>
        <signature>/s/ Gerardo Ibarra-Munoz, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Adrian J. Holt</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
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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
  3662
  370814.16
  117649499
  05/10/2024
  NYSE
  Common
  05/10/2024
  Option Granted - 02/28/2019
  Issuer
  N
  2301
  05/10/2024
  Cash
  Common
  05/10/2024
  Option Granted - 02/24/2023
  Issuer
  N
  1361
  05/10/2024
  Cash
  N
  Adrian J. Holt
  200 South Wilcox Drive
  Kingsport
  TN
  37662
  Common
  03/06/2024
  4735
  415549.87
  05/10/2024
  /s/ Gerardo Ibarra-Munoz, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Adrian J. Holt