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>0001843623</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0000024741</issuerCik>
        <issuerName>Corning Inc</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>6079747430</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Cheryl Capps</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>UBS Financial Services Inc</name>
          <address>
            <com:street1>1000 Harbor Blvd</com:street1>
            <com:street2>3rd Floor</com:street2>
            <com:city>Weehawken</com:city>
            <com:stateOrCountry>NJ</com:stateOrCountry>
            <com:zipCode>07086</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>28574</noOfUnitsSold>
        <aggregateMarketValue>945800</aggregateMarketValue>
        <noOfUnitsOutstanding>850130495</noOfUnitsOutstanding>
        <approxSaleDate>05/01/2023</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>04/15/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2919</amountOfSecuritiesAcquired>
        <paymentDate>04/15/2022</paymentDate>
        <natureOfPayment>n/a</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>05/15/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock </natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2167</amountOfSecuritiesAcquired>
        <paymentDate>05/15/2022</paymentDate>
        <natureOfPayment>n/a</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>05/15/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock </natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>341</amountOfSecuritiesAcquired>
        <paymentDate>05/15/2022</paymentDate>
        <natureOfPayment>n/a</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>04/14/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>6439</amountOfSecuritiesAcquired>
        <paymentDate>04/14/2023</paymentDate>
        <natureOfPayment>n/a</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>common</securitiesClassTitle>
        <acquiredDate>04/14/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Performance Stock</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>16708</amountOfSecuritiesAcquired>
        <paymentDate>04/14/2023</paymentDate>
        <natureOfPayment>n/a</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <remarks>all shares sold where acquired company restricted stock and performance plan.</remarks>
      <noticeSignature>
        <noticeDate>05/01/2023</noticeDate>
        <signature>/s/ UBS Financial Services Inc, as attorney-in-fact for Cheryl Capps</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
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text: 144
  0001843623
  XXXXXXXX
  LIVE
  0000024741
  Corning Inc
  001-03247
  One Riverfront Plaza
  Corning
  NY
  14831
  6079747430
  Cheryl Capps
  Officer
  common
  UBS Financial Services Inc
  1000 Harbor Blvd
  3rd Floor
  Weehawken
  NJ
  07086
  28574
  945800
  850130495
  05/01/2023
  NYSE
  Common
  04/15/2022
  Restricted Stock
  issuer
  N
  2919
  04/15/2022
  n/a
  common
  05/15/2022
  Restricted Stock
  issuer
  N
  2167
  05/15/2022
  n/a
  common
  05/15/2022
  Restricted Stock
  issuer
  N
  341
  05/15/2022
  n/a
  common
  04/14/2023
  Restricted Stock
  issuer
  N
  6439
  04/14/2023
  n/a
  common
  04/14/2023
  Performance Stock
  issuer
  N
  16708
  04/14/2023
  n/a
  Y
  all shares sold where acquired company restricted stock and performance plan.
  05/01/2023
  /s/ UBS Financial Services Inc, as attorney-in-fact for Cheryl Capps