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>0001364708</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>Costa Mark J</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
          <relationshipToIssuer>Director</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>18278</noOfUnitsSold>
        <aggregateMarketValue>1919190.00</aggregateMarketValue>
        <noOfUnitsOutstanding>115912596</noOfUnitsOutstanding>
        <approxSaleDate>11/29/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>11/29/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Option Granted 02/26/2016</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>18278</amountOfSecuritiesAcquired>
        <paymentDate>11/29/2024</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Mark J. Costa</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>11/26/2024</saleDate>
        <amountOfSecuritiesSold>89732</amountOfSecuritiesSold>
        <grossProceeds>9424319.16</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>11/29/2024</noticeDate>
        <signature>/s/ Tyler Johnson, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Mark J. Costa</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
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text: 144
  0001364708
  XXXXXXXX
  LIVE
  0000915389
  EASTMAN CHEMICAL CO
  001-12626
  PO BOX 511
  200 SOUTH WILCOX DRIVE
  KINGSPORT
  TN
  37660
  4232292000
  Costa Mark J
  Officer
  Director
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  18278
  1919190.00
  115912596
  11/29/2024
  NYSE
  Common
  11/29/2024
  Option Granted 02/26/2016
  Issuer
  N
  18278
  11/29/2024
  Cash
  N
  Mark J. Costa
  200 South Wilcox Drive
  Kingsport
  TN
  37662
  Common
  11/26/2024
  89732
  9424319.16
  11/29/2024
  /s/ Tyler Johnson, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Mark J. Costa