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>0001206158</cik>
            <ccc>XXXXXXXX</ccc>
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        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
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      <issuerInfo>
        <issuerCik>0000024741</issuerCik>
        <issuerName>Corning Incorporated</issuerName>
        <secFileNumber>001-03247</secFileNumber>
        <issuerAddress>
          <com:street1>One Riverfront Plaza</com:street1>
          <com:city>Corning</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>14831</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>607-974-9000</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Wendell P. Weeks</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Chairman and CEO</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>J.P. Morgan Securities LLC</name>
          <address>
            <com:street1>390 Madison Avenue, 6th Floor</com:street1>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10017</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>100000</noOfUnitsSold>
        <aggregateMarketValue>5015000</aggregateMarketValue>
        <noOfUnitsOutstanding>856564001</noOfUnitsOutstanding>
        <approxSaleDate>02/27/2025</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>04/14/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Grant</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>246680</amountOfSecuritiesAcquired>
        <paymentDate>04/14/2023</paymentDate>
        <natureOfPayment>Stock Grant - Executive Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>02/27/2025</noticeDate>
        <signature>/s/ J.P. Morgan Securities LLC as agent and attorney-in-fact for Wendell P. Weeks</signature>
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text: 144
  0001206158
  XXXXXXXX
  LIVE
  0000024741
  Corning Incorporated
  001-03247
  One Riverfront Plaza
  Corning
  NY
  14831
  607-974-9000
  Wendell P. Weeks
  Chairman and CEO
  Common Stock
  J.P. Morgan Securities LLC
  390 Madison Avenue, 6th Floor
  New York
  NY
  10017
  100000
  5015000
  856564001
  02/27/2025
  NYSE
  Common Stock
  04/14/2023
  Stock Grant
  Issuer
  N
  246680
  04/14/2023
  Stock Grant - Executive Compensation
  Y
  02/27/2025
  /s/ J.P. Morgan Securities LLC as agent and attorney-in-fact for Wendell P. Weeks