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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        <filer>
          <filerCredentials>
            <cik>0001596466</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
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      <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>CRAWFORD STEPHEN GLENN</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>10504</noOfUnitsSold>
        <aggregateMarketValue>1102930.00</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 - 02/27/2015</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>10504</amountOfSecuritiesAcquired>
        <paymentDate>11/26/2024</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>11/26/2024</noticeDate>
        <signature>/s/ Adam Gehring, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Stephen G. Crawford</signature>
      </noticeSignature>
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text: 144
  0001596466
  XXXXXXXX
  LIVE
  0000915389
  EASTMAN CHEMICAL CO
  001-12626
  PO BOX 511
  200 SOUTH WILCOX DRIVE
  KINGSPORT
  TN
  37660
  4232292000
  CRAWFORD STEPHEN GLENN
  Officer
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  10504
  1102930.00
  115912596
  11/26/2024
  NYSE
  Common
  11/26/2024
  Option Granted - 02/27/2015
  Issuer
  N
  10504
  11/26/2024
  Cash
  Y
  11/26/2024
  /s/ Adam Gehring, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Stephen G. Crawford