Registration No.

                    SECURITIES AND EXCHANGE COMMISSION
                          Washington, D.C. 20549
                          _______________________
                                     
                                 FORM S-8
                          REGISTRATION STATEMENT
                                   under
                        THE SECURITIES ACT OF 1933
                          _______________________
                                     
                           CORNING INCORPORATED
          (Exact name of registrant as specified in its charter)
                                     
     New York                                             16-0393470
(State or other jurisdiction of                       (I.R.S. Employer
incorporation or organization)                        Identification No.)

     Corning, New York                                        14831
(Address of principal executive offices)                   (Zip Code)
                          ______________________
                                     
                 THE CORNING INCORPORATED INVESTMENT PLAN
                 THE CORNING INCORPORATED INVESTMENT PLAN
                          FOR UNIONIZED EMPLOYEES
                           (Full title of plans)
                          ______________________
                                     
                            William C. Ughetta
                           Senior Vice President
                            and General Counsel
                           Corning Incorporated
                            Corning, NY  14831
                              (607) 974-9000
        (Name, address, and telephone number of agent for service)
                           _____________________
                                     
<TABLE>
                      CALCULATION OF REGISTRATION FEE
_________________________________________________________________________________________________
<CAPTION>
                                           Proposed maximum  Proposed maximum  Amount of
Title of Securities     Amount being       offering price    aggregate         registration
being registered        registered         per share         offering price    fee
_________________________________________________________________________________________________
<S>                     <C>                <C>               <C>               <C>     
Common Stock, par value
$ .50 per share.......   3,000,000 shs.<F1> $46.375           $139,125,000      $42,160
_________________________________________________________________________________________________
<FN>
<F1>  Plus such indeterminate number of shares of Common Stock as may be
     required in the event of an adjustment as a result of an increase in
     the number of issued shares of Common Stock resulting from certain
     stock dividends or a reclassification of the Common Stock.
</FN>
</TABLE>
In addition, pursuant to Rule 416(c) under the Securities Act of 1933, the
registration statement also covers an indeterminate amount of interests to
be offered or sold pursuant to the employee benefit plan described herein.

<PAGE>
       INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
                                
Item 3.   Incorporation of Documents by Reference

     The following documents filed with the Securities and
Exchange Commission are incorporated herein by reference:

     1.   The Corning Incorporated Investment Plan and the
Corning Incorporated Investment Plan for Unionized Employees (the
"Plans") Reports on Form 11-K for the fiscal year ended December
31, 1995, filed pursuant to Section 15(d) of the Securities
Exchange Act of 1934 (the "Exchange Act").

     2.   The Annual Report on Form 10-K for the fiscal year
ended December 31, 1996, of Corning Incorporated (the "Company")
filed pursuant to Section 13(a) of the Exchange Act.

     3.   All other reports filed by the Company pursuant to
Section 13(a), 13(c), 14 or 15(d) of the Exchange Act since
December 31, 1996, consisting of the Company's Quarterly Report
on Form 10-Q for the quarterly period ended March 31, 1997 and
the Company's Current Reports on Form 8-K dated January 13, 1997,
January 27, 1997 and April 15, 1997.

     4.   The registration statement on Form 8-A filed by the
Company on July 11, 1996 which contains a description of the
Company's Preferred Share Purchase Rights Plan.

     All documents filed by the Company and the Plans pursuant to
Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act
of 1934 prior to the filing of a post-effective Amendment which
indicates that all securities offered have been sold or which
deregisters all securities then remaining unsold shall be deemed
to be incorporated by reference in this Registration Statement
and to be a part hereof from the date of filing of such
documents.

Item 5.   Interests of Named Experts and Counsel

     The consolidated financial statements of Corning and of Dow
Corning Corporation incorporated in this Registration Statement
by reference to Corning's Annual Report on Form 10-K for the year
ended December 31, 1996 have been so incorporated in reliance on
the reports of Price Waterhouse LLP, independent accountants,
given on the authority of said firm as experts in auditing and
accounting.

Item 6.   Indemnification of Directors and Officers

     Under the Business Corporation Law of the State of New York
("NYBCL"), a corporation may indemnify its directors and officers
made, or threatened to be made, a party to any action or
proceeding, except for stockholder derivative suits, if such
director or officer acted in good faith, for a purpose which he
or she reasonably believed to be in or, in the case of service to
another corporation or enterprise, not opposed to, the best
interests of the corporation, and, in criminal proceedings, had
no reasonable cause to believe his or her conduct was unlawful.
In the case of stockholder derivative suits, the corporation may
indemnify a director or officer if he or she acted in good faith
for a purpose which he or she reasonably believed to be in or, in
the case of service to another corporation or enterprise, not
opposed to the best interests of the corporation, except that no
indemnification may be made in respect of (i) a threatened
action, or a pending action which is settled or otherwise
disposed of, or (ii) any claim, issue or matter as to which such
person has been adjudged to be liable to the corporation, unless
and only to the extent that the court in which the action was
brought, or, if no action was brought, any court of competent
jurisdiction, determines upon application that, in view of all
the circumstances of the case, the person is fairly and
reasonably entitled to indemnity for such portion of the
settlement amount and expenses as the court deems proper.

<PAGE>
     Any person who has been successful on the merits or
otherwise in the defense of a civil or criminal action or
proceeding will be entitled to indemnification.  Except as
provided in the preceding sentence, unless ordered by a court
pursuant to the NYBCL, any indemnification under the NYBCL
pursuant to the above paragraph may be made only if authorized in
the specific case and after a finding that the director or
officer met the requisite standard of conduct by (i) the
disinterested directors if a quorum is available, (ii) the board
upon the written opinion of independent legal counsel or (iii)
the stockholders.

     The indemnification described above under the NYBCL is not
exclusive of other indemnification rights to which a director or
officer may be entitled, whether contained in the certificate of
incorporation or by-laws or when authorized by (i) such
certificate of incorporation or by-laws, (ii) a resolution of
stockholders, (iii) a resolution of directors or (iv) an
agreement providing for such indemnification, provided that no
indemnification may be made to or on behalf of any director or
officer if a judgment or other final adjudication adverse to the
director or officer establishes that his or her acts were
committed in bad faith or were the result of active and
deliberate dishonesty and were material to the cause of action so
adjudicated, or that he or she personally gained in fact a
financial profit or other advantage to which he or she was not
legally entitled.

     The foregoing statement is qualified in its entirety by
reference to Sections 715, 717 and 721 through 725 of the NYBCL.

     Article VIII of the registrant's By-Laws provides that the
registrant shall indemnify each director and officer against all
costs and expenses actually and reasonably incurred by him in
connection with the defense of any claim, action, suit or
proceeding against him by reason of his being or having been a
director or officer of the registrant to the full extent
permitted by, and consistent with, the NYBCL.

     The directors and officers of the registrant are covered by
insurance policies indemnifying them against certain liabilities,
including certain liabilities arising under the Securities Act,
which might be incurred by them in such capacities.

Item 8.   Exhibits

     (5.1)     Internal Revenue Service Determination Letters

     (5.2)     Opinion of Nixon, Hargrave, Devans & Doyle LLP

     (24)      Consent of Price Waterhouse LLP.

     (25)      Powers of Attorney.

Item 9.   Undertakings

     (a)  The undersigned registrant hereby undertakes;

          (1)  To file, during any period in which offers or
          sales are being made, a post-effective amendment to
          this registration statement:
          
               (i)  To include any prospectus required by section
               10(a)(3) of the Securities Act of 1933;
          
               (ii) To reflect in the prospectus any facts or
               events arising after the effective date of the
               registration statement (or the most recent post-
               effective amendment thereof) which, individually
               or in the aggregate, represent a fundamental
               change in the information set forth in the
               registration statement.  Notwithstanding the
               foregoing, any increase or decrease in volume of
               securities offered (if the total dollar value of
               securities offered would not exceed that which was
               registered) and any deviation from the low or high
               end of the estimated maximum offering range may be
               reflected in the form of prospectus filed with the
               Commission pursuant to Rule 424(b) if in the
               aggregate the changes in volume and price
               represent no more than a 20% change in the maximum
               aggregate offering price set forth in the
               "Calculation of Registration Fee" table in the
               effective registration statement;
               
               (iii)     To include any material information with
               respect to the plan of distribution not previously
               disclosed in the registration statement or any
               material change to such information in the
               registration statement.
          
          Provided, however, that paragraphs (a)(1)(i) and
          (a)(1)(ii) do not apply if the registration statement
          is on Form S-3 or Form S-8 and the information required
          to be included in a post-effective amendment by those
          paragraphs is contained in periodic reports filed by
          the registrant pursuant to section 13 or section 15(d)
          of the Securities Exchange Act of 1934 that are
          incorporated by reference in the registration
          statement.
     
          (2)  That, for the purpose of determining any liability
          under the Securities Act of 1933, each such post-
          effective amendment shall be deemed to be a new
          registration statement relating to the securities
          offered therein, and the offering of such securities at
          that time shall be deemed to be the initial bona fide
          offering thereof.
     
          (3)  To remove from registration by means of a post-
          effective amendment any of the securities being
          registered which remain unsold at the termination of
          the offering.
     
     (b)  The undersigned registrant hereby undertakes that, for
     purposes of determining any liability under the Securities
     Act of 1933, each filing of the registrant's annual report
     pursuant to section 13(a) or Section 15(d) of the Securities
     Exchange Act of 1934 (and, where applicable, each filing of
     an employee benefit plan's annual report pursuant to section
     15(d) of the Securities Exchange Act of 1934) that is
     incorporated by reference in the registration statement
     shall be deemed to be a new registration statement relating
     to the securities offered therein, and the offering of such
     securities at that time shall be deemed to be the initial
     bona fide offering thereof.
     
     (c)  Insofar as indemnification for liabilities arising
     under the Securities Act of 1933 may be permitted to
     directors, officers and controlling persons of the
     registrant pursuant to the foregoing provisions, or
     otherwise, the registrant has been advised that in the
     opinion of the Securities and Exchange Commission such
     indemnification is against public policy as expressed in the
     Act and is, therefore, unenforceable.  In the event that a
     claim for indemnification against such liabilities (other
     than the payment by the registrant of expenses incurred or
     paid by a director, officer or controlling person of the
     registrant in the successful defense of any action, suit or
     proceeding) is asserted by such director, officer or
     controlling person in connection with the securities being
     registered, the registrant will, unless in the opinion of
     its counsel the matter has been settled by controlling
     precedent, submit to a court of appropriate jurisdiction the
     question whether such indemnification by it is against
     public policy as expressed in the Act and will be governed
     by the final adjudication of such issue.

<PAGE>     
                      SIGNATURES
                                
Pursuant to the requirements of the Securities Act of 1933, the
registrant, Corning Incorporated, a New York corporation,
certifies that it has reasonable grounds to believe it meets all
the requirements for filing Form S-8 and has duly caused this
Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Corning,
State of New York, on the 29th day of April, 1997.

                              Corning Incorporated
                              (Registrant)

                              by /s/ William C. Ughetta
                                  William C. Ughetta, Senior Vice President

Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed below on April 29, 1997 by
the following persons in the capacities indicated:

     Signature                          Capacity

     /s/ Roger G. Ackerman         Chairman of theBoard,
     (Roger G. Ackerman)           Principal Executive Officer and
                                   Director

     /s/ Van C. Campbell           Vice Chairman,
     (Van C. Campbell)             Principal Financial Officer and
                                   Director

     /s/ James B. Flaws            Vice President, Controller and 
     (James B. Flaws)              Principal Accounting Officer

          *                        Director
     (Robert Barker)

          *                        Director
     (John Seely Brown)

          *                        Director
     (Lawrence S. Eagleburger)

          *                        Director
     (John H. Foster)

                                   Director
     (Norman E. Garrity)

          *                        Director
     (Gordon Gund)

          *                        Director
     (John M. Hennessy)

          *                        Director
     (James R. Houghton)

          *                        Director
     (James W. Kinnear)

                                   Director
     (John W. Loose)

          *                        Director
     (James J. O'Connor)

          *                        Director
     (Catherine A. Rein)

          *                        Director
     (Henry Rosovsky)

          *                        Director
     (H. Onno Ruding)

          *                        Director
     (William D. Smithburg)



*By  /s/ William C. Ughetta
     (William C. Ughetta)
     Attorney-in-fact

<PAGE>
The Plans

     Pursuant to the requirements of the Securities Act of 1933,
the Plans have duly caused this Registration Statement to be
signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Corning, the State of New York, on the
29th day of April, 1997.

                                   Corning Incorporated Investment Plan and
                                   Investment Plan for Unionized Employees

                                   by /s/ Michael W. Donnelly
                                       Michael W. Donnelly
                                       Investment Plan and Investment Plan
                                       for Unionized Employees Committees


     
Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed below on April 29, 1997 by
the following persons in the capacities indicated:

     Signature                          Capacity

          *                        Plan Committee Member
     (Lindsay W. Brown)

          *                        Plan Committee Member
     (Michael W. Donnelly)

          *                        Plan Committee Member
     (Gary K. Emmick)

          *                        Plan Committee Member
     (Kirk P. Gregg)

          *                        Plan Committee Member
     (Deborah G. Lauper)

          *                        Plan Committee Member
     (E. Marie McKee)

          *                        Plan Committee Member
     (Kevyn E. Rigby)

          *                        Plan Committee Member
     (Donald W. Stevenson)



*By /s/ Michael W. Donnelly
     (Michael W. Donnelly, Attorney-in-fact)

<PAGE>
                          EXHIBIT INDEX
                                

Exhibit
Number                                  Description

5.1                 Internal Revenue Service Determination Letters

5.2                 Opinion of Nixon, Hargrave, Devans & Doyle LLP

 24                 Consent of Price Waterhouse LLP

 25                 Powers of Attorney

<PAGE>

                                                 EXHIBIT 5.1
                                
                                        DEPARTMENT OF TREASURY
INTERNAL REVENUE SERVICE
DISTRICT DIRECTOR
G.P.O. BOX 1680
BROOKLYN, NY 11202

Date:  March 11, 1996         Employer Identification Number:
                                   16-0393470
                              File Folder Number:
                                   163002865
                              Person to Contact:
                                   LEONARD GALEHOFF
CORNING INCORPORATED           Contact Telephone Number:
ONE RIVERFRONT PLAZA               (718) 488-2290
CORNING, NY  14831            Plan Name:
                                  CORNING INCORPORATED INVESTMENT
                                  PLAN
                              Plan Number:  002

Dear Applicant:

     We have made a favorable determination on your plan,
identified above, based on the information supplied.  Please keep
this letter in your permanent records.

     Continued qualification of the plan under its present form
will depend on its effect in operation.  (See section 1.401-
1(b)(3) of the Income Tax Regulations.)  We will review the
status of the plan in operation periodically.

     The enclosed document explains the significance of this
favorable determination letter, points out some features that may
affect the qualified status of your employee retirement plan, and
provides information on the reporting requirements for your plan.
It also describes some events that automatically nullify it.  It
is very important that you read the publication.

     This letter relates only to the status of your plan under
the Internal Revenue Code.  It is not a determination regarding
the effect of other federal or local statutes.

     This determination is subject to your adoption of the
proposed amendments submitted in your letter dated 3/31/95.  The
proposed amendments should be adopted on or before the date
prescribed by the regulations under Code section 401(b).

     This determination letter is also applicable for the
amendment(s) adopted on 12/20/94 & 1/22/96.

     This plan satisfies the requirements of Code section
4975(e)(7).

     This plan has been mandatorily disaggregated, permissively
aggregated, or restructured to satisfy the nondiscrimination
requirements.

     This plan satisfies the minimum coverage requirements on the
basis of the average benefit test in section 410(b)(2) of the
Code.

     This plan satisfies the nondiscrimination in amount
requirement of section 1.401(a)(4)-1(b)(2) of the regulations on
the basis of a design-based safe harbor described in the
regulations.

     This letter is issued under Rev. Proc 93-39 and considers
the amendments required by the Tax Reform Act of 1986 except as
otherwise specified in this letter.

     This plan satisfies the nondiscriminatory current
availability requirements of section 1.401(a)(4)-4(b) of the
regulations with respect to those benefits, rights, and features
that are currently available to all employees in the plan's
coverage group.  For this purpose, the plan's coverage group
consists of those employees treated as currently benefiting for
purposes of demonstrating that the plan satisfies the minimum
coverage requirements of section 410(b) of the Code.

     This plan also satisfies the requirements of section
1.401(a)(4)-4(b) of the regulations with respect to the specific
benefits, rights, or features for which you have provided
information.

     This letter may not be relied upon with respect to whether
the plan satisfies the qualification requirements as amended by
the Uruguay Round Agreements Act, Pub. L. 103-465.

     The information on the enclosed addendum is an integral part
of this determination.  Please be sure to read and keep it with
this letter.

     We have sent a copy of this letter to your representative as
indicated in the power of attorney.

     If you have questions concerning this matter, please contact
the person whose name and telephone number are shown above.

                                   Sincerely yours,


                                   /s/HERBERT J. HUFF
                                   Herbert J. Huff
                                   District Director
Enclosures
Publication 794
Addendum

[S]                                
                                        DEPARTMENT OF TREASURY
INTERNAL REVENUE SERVICE
DISTRICT DIRECTOR
G.P.O. BOX 1680
BROOKLYN, NY 11202

Date:  January 22, 1996       Employer Identification Number:
                                   16-0393470
                              File Folder Number:
                                  163002865
                              Person to Contact:
                                  LEONARD GALEHOFF
CORNING INCORPORATED           Contact Telephone Number:
C/O A JOHN PECK JR                (718) 488-2290
ONE RIVERFRONT PLAZA          Plan Name:
CORNING, NY  14831                CORNING INCORPORATED INVESTMENT
                                  PLAN FOR UNIONIZED EMPLOYEES
                              Plan Number:  006

Dear Applicant:

     We have made a favorable determination on your plan,
identified above, based on the information supplied.  Please keep
this letter in your permanent records.

     Continued qualification of the plan under its present form
will depend on its effect in operation.  (See section 1.401-
1(b)(3) of the Income Tax Regulations.)  We will review the
status of the plan in operation periodically.

     The enclosed document explains the significance of this
favorable determination letter, points out some features that may
affect the qualified status of your employee retirement plan, and
provides information on the reporting requirements for your plan.
It also describes some events that automatically nullify it.  It
is very important that you read the publication.

     This letter relates only to the status of your plan under
the Internal Revenue Code.  It is not a determination regarding
the effect of other federal or local statutes.

     This determination letter is applicable for the amendment(s)
adopted on December 20, 1994.

     This plan satisfies the requirements of Code section
4975(e)(7).

     This plan satisfies the minimum coverage and
nondiscrimination requirements of sections 410(b) and 401(a)(4)
of the Code because the plan benefits only collectively bargained
employees or employees treated as collectively bargained
employees.

     This letter is issued under Rev. Proc 93-39 and considers
the amendments required by the Tax Reform Act of 1986 except as
otherwise specified in this letter.

     This letter may not be relied upon with respect to whether
the plan satisfies the qualification requirements as amended by
the Uruguay Round Agreements Act, Pub. L. 103-465.

     We have sent a copy of this letter to your representative as
indicated in the power of attorney.

     If you have questions concerning this matter, please contact
the person whose name and telephone number are shown above.

                                   Sincerely yours,


                                   /s/HERBERT J. HUFF
                                   Herbert J. Huff
                                   District Director
Enclosures
Publication 794

<PAGE>                                
                                                      EXHIBIT 5.2
                                                                 
               Nixon, Hargrave, Devans & Doyle LLP
                 Attorneys and Counselors at Law
                         Clinton Square
                      Post Office Box 1051
                    Rochester, NY  14603-1051
                                
                         April 29, 1997
                                
Corning Incorporated
MP-HQ-E2
Corning, New York  14831

Dear Sir or Madam:

     Corning Incorporated (the "Company") is filing a
registration statement on Form S-8 with the Securities and
Exchange Commission pursuant to the Securities Act of 1933
relating to participation interests in the Corning Incorporated
Investment Plan and the Corning Incorporated Investment Plan for
Unionized Employees (collectively, the "Plans") and Company
common stock issuable pursuant to the Plans.  The Internal
Revenue Service has issued determination letters that the Plans
are qualified under Section 401 of the Internal Revenue Code,
which letters we understand will be filed by you as exhibits to
the registration statement.  Subsequent to the amendments covered
by those determination letters, the Plans have been further
amended.  You have requested our opinion, to be filed as an
exhibit to the registration statement.  We have examined copies
of the Plans, as amended, and you have advised us that these
copies are complete and accurate copies of the Plans, as
presently in effect.

     Based on the foregoing, it is our opinion that the
provisions of the amendments to written documents constituting
the Plans which have been adopted subsequent to the amendments
covered by the determination letters comply with the requirements
of the Employee Retirement Income Security Act of 1974, as
amended, applicable to such provisions.

     We express no opinion as to any matter other than as
expressly set forth above, and no other opinion is intended to be
implied or inferred therefrom.  The opinion expressed above is
given as of the date hereof and we disclaim any obligation to
advise you of any change after the date of this opinion
pertaining thereto.  The opinion expressed above is solely for
your benefit in connection with the above-referenced registration
<PAGE>
statement and may not be used or relied upon in connection with
any other matter or transaction by any other person or entity.

                         Very truly yours,

                         /s/ Nixon, Hargrave, Devans & Doyle LLP

<PAGE>                                
               CONSENT OF INDEPENDENT ACCOUNTANTS
                                
                                
We hereby consent to the incorporation by reference in this
Registration Statement on Form S-8 of our report dated
January 27, 1997 which appears on Page 22 of the Corning
Incorporated 1996 Annual Report on Form 10-K for the fiscal year
ended December 31, 1996.  We also consent to the incorporation by
reference of our report dated January 21, 1997 on the financial
statements of Dow Corning Corporation, which appears on Page 57
of the Corning Incorporated Annual Report on Form 10-K for the
fiscal year ended December 31, 1996.  We also consent to the
reference to us under the heading "Interests of Named Experts and
Counsel" in this Registration Statement.


                                        /s/Price Waterhouse LLP
                                        PRICE WATERHOUSE LLP


1177 Avenue of the Americas
New York, NY  10036
April 29, 1997

<PAGE>
                      CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________



     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 5th day of February, 1996.




                              /s/ James R. Houghton
                              JAMES R. HOUGHTON


<PAGE>
                      CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________



     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 1st day of February, 1996.




                              /s/ Roger G. Ackerman
                              ROGER G. ACKERMAN

<PAGE>
                      CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________



     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 5th day of February, 1996.




                              /s/ Van C. Campbell
                              VAN C. CAMPBELL

<PAGE>
                      CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________



     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 7th day of February, 1996.




                              /s/ Robert Barker
                              ROBERT BARKER

<PAGE>
                      CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________



     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 1st day of February, 1996.




                              /s/ Lawrence S. Eagleburger
                              LAWRENCE S. EAGLEBURGER

<PAGE>
                      CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________



     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 5th day of February, 1996.




                              /s/ John H. Foster
                              JOHN H. FOSTER

<PAGE>
                      CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________



     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 6th day of February, 1996.




                              /s/ Gordon Gund
                              GORDON GUND

<PAGE>
                      CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________



     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 5th day of February, 1996.




                              /s/ John M. Hennessy
                              JOHN M. HENNESSY

<PAGE>
                      CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________



     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 5th day of February, 1996.




                              /s/ James W. Kinnear
                              JAMES W. KINNEAR

<PAGE>
                      CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________



     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 1st day of February, 1996.




                              James J. O'Connor
                              JAMES J. O'CONNOR

<PAGE>
                      CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________



     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 1st day of February, 1996.




                              /s/ Catherine A. Rein
                              CATHERINE A. REIN

<PAGE>
                      CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________



     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 5th day of February, 1996.




                              /s/ Henry Rosovsky
                              HENRY ROSOVSKY

<PAGE>
                      CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________



     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 5th day of February, 1996.




                              /s/ H. Onno Ruding
                              H. ONNO RUDING

<PAGE>
                      CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________



     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 6th day of February, 1996.




                              /s/ William D. Smithburg
                              WILLIAM D. SMITHBURG

<PAGE>
                      CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________



     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 10th day of February, 1996.




                              /s/ John Seely Brown
                              JOHN SEELY BROWN

<PAGE>
                      CORNING INCORPORATED
                                
                       INVESTMENT PLAN AND
         INVESTMENT PLAN FOR UNIONIZED HOURLY EMPLOYEES
                    ________________________

                        POWER OF ATTORNEY
                    ________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned member
of the Corning Incorporated Investment Plan Committee and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees Committee (the "Committees") responsible for
administering the Corning Incorporated Investment Plan and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees (the "Plans") hereby constitutes and appoints Lindsay
W. Brown and Michael W. Donnelly, or either of them, his true and
lawful attorney-in-fact and agent, in the name and on behalf of
the undersigned, to do any and all acts and things and execute
any and all instruments which the said attorney-in-fact and agent
may deem necessary or advisable to enable the Plans to comply
with the Securities Act of 1933, as amended, the Securities
Exchange Act of 1934, as amended, and any rules, regulations and
requirements of the Securities and Exchange Commission in respect
thereof, in connection with the registration under the Securities
Act of 1933 of participation interests of employees of Siecor
Corporation, including specifically, but without limiting the
generality of the foregoing, (1) the power or authority to sign
on behalf of the undersigned in his capacity as a Committee
member the Registration Statement to be filed with the Securities
and Registration Commission in respect of said participation
interests, to any and all amendments to the said Registration
Statement, including Post-Effective Amendments, and to any and
all instruments and documents filed as a part of or in connection
with the said Registration Statement or amendments thereto; and
(2) the power and authority to sign on behalf of the Committee
any and all annual reports on Form 11-K to be filed with the
Securities and Exchange Commission in respect of the Plan and to
any and all amendments to the said annual reports on Form 11-K,
HEREBY RATIFYING AND CONFIRMING all that said attorney-in-fact
and agent, or either of them, shall do or cause be done by virtue
hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these
presents this 25th day of March, 1997.


                                          /s/ Lindsay W. Brown
                                          LINDSAY W. BROWN

<PAGE>
                       CORNING INCORPORATED
                                
                       INVESTMENT PLAN AND
         INVESTMENT PLAN FOR UNIONIZED HOURLY EMPLOYEES
                    ________________________

                        POWER OF ATTORNEY
                    ________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned member
of the Corning Incorporated Investment Plan Committee and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees Committee (the "Committees") responsible for
administering the Corning Incorporated Investment Plan and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees (the "Plans") hereby constitutes and appoints Lindsay
W. Brown and Michael W. Donnelly, or either of them, his true and
lawful attorney-in-fact and agent, in the name and on behalf of
the undersigned, to do any and all acts and things and execute
any and all instruments which the said attorney-in-fact and agent
may deem necessary or advisable to enable the Plans to comply
with the Securities Act of 1933, as amended, the Securities
Exchange Act of 1934, as amended, and any rules, regulations and
requirements of the Securities and Exchange Commission in respect
thereof, in connection with the registration under the Securities
Act of 1933 of participation interests of employees of Siecor
Corporation, including specifically, but without limiting the
generality of the foregoing, (1) the power or authority to sign
on behalf of the undersigned in his capacity as a Committee
member the Registration Statement to be filed with the Securities
and Registration Commission in respect of said participation
interests, to any and all amendments to the said Registration
Statement, including Post-Effective Amendments, and to any and
all instruments and documents filed as a part of or in connection
with the said Registration Statement or amendments thereto; and
(2) the power and authority to sign on behalf of the Committee
any and all annual reports on Form 11-K to be filed with the
Securities and Exchange Commission in respect of the Plan and to
any and all amendments to the said annual reports on Form 11-K,
HEREBY RATIFYING AND CONFIRMING all that said attorney-in-fact
and agent, or either of them, shall do or cause be done by virtue
hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these
presents this 25th day of March, 1997.


                                        /s/ Michael W. Donnelly
                                        MICHAEL W. DONNELLY
<PAGE>
                        CORNING INCORPORATED
                                
                       INVESTMENT PLAN AND
         INVESTMENT PLAN FOR UNIONIZED HOURLY EMPLOYEES
                    ________________________

                        POWER OF ATTORNEY
                    ________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned member
of the Corning Incorporated Investment Plan Committee and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees Committee (the "Committees") responsible for
administering the Corning Incorporated Investment Plan and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees (the "Plans") hereby constitutes and appoints Lindsay
W. Brown and Michael W. Donnelly, or either of them, his true and
lawful attorney-in-fact and agent, in the name and on behalf of
the undersigned, to do any and all acts and things and execute
any and all instruments which the said attorney-in-fact and agent
may deem necessary or advisable to enable the Plans to comply
with the Securities Act of 1933, as amended, the Securities
Exchange Act of 1934, as amended, and any rules, regulations and
requirements of the Securities and Exchange Commission in respect
thereof, in connection with the registration under the Securities
Act of 1933 of participation interests of employees of Siecor
Corporation, including specifically, but without limiting the
generality of the foregoing, (1) the power or authority to sign
on behalf of the undersigned in his capacity as a Committee
member the Registration Statement to be filed with the Securities
and Registration Commission in respect of said participation
interests, to any and all amendments to the said Registration
Statement, including Post-Effective Amendments, and to any and
all instruments and documents filed as a part of or in connection
with the said Registration Statement or amendments thereto; and
(2) the power and authority to sign on behalf of the Committee
any and all annual reports on Form 11-K to be filed with the
Securities and Exchange Commission in respect of the Plan and to
any and all amendments to the said annual reports on Form 11-K,
HEREBY RATIFYING AND CONFIRMING all that said attorney-in-fact
and agent, or either of them, shall do or cause be done by virtue
hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these
presents this 28th day of March, 1997.


                                        /s/ Gary K. Emmick
                                          GARY K. EMMICK

<PAGE>
                       CORNING INCORPORATED
                                
                       INVESTMENT PLAN AND
         INVESTMENT PLAN FOR UNIONIZED HOURLY EMPLOYEES
                    ________________________

                        POWER OF ATTORNEY
                    ________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned member
of the Corning Incorporated Investment Plan Committee and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees Committee (the "Committees") responsible for
administering the Corning Incorporated Investment Plan and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees (the "Plans") hereby constitutes and appoints Lindsay
W. Brown and Michael W. Donnelly, or either of them, his true and
lawful attorney-in-fact and agent, in the name and on behalf of
the undersigned, to do any and all acts and things and execute
any and all instruments which the said attorney-in-fact and agent
may deem necessary or advisable to enable the Plans to comply
with the Securities Act of 1933, as amended, the Securities
Exchange Act of 1934, as amended, and any rules, regulations and
requirements of the Securities and Exchange Commission in respect
thereof, in connection with the registration under the Securities
Act of 1933 of participation interests of employees of Siecor
Corporation, including specifically, but without limiting the
generality of the foregoing, (1) the power or authority to sign
on behalf of the undersigned in his capacity as a Committee
member the Registration Statement to be filed with the Securities
and Registration Commission in respect of said participation
interests, to any and all amendments to the said Registration
Statement, including Post-Effective Amendments, and to any and
all instruments and documents filed as a part of or in connection
with the said Registration Statement or amendments thereto; and
(2) the power and authority to sign on behalf of the Committee
any and all annual reports on Form 11-K to be filed with the
Securities and Exchange Commission in respect of the Plan and to
any and all amendments to the said annual reports on Form 11-K,
HEREBY RATIFYING AND CONFIRMING all that said attorney-in-fact
and agent, or either of them, shall do or cause be done by virtue
hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these
presents this 27th day of March, 1997.


                                        /s/ Kirk P. Gregg
                                          KIRK P. GREGG

<PAGE>
                      CORNING INCORPORATED
                                
                       INVESTMENT PLAN AND
         INVESTMENT PLAN FOR UNIONIZED HOURLY EMPLOYEES
                    ________________________

                        POWER OF ATTORNEY
                    ________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned member
of the Corning Incorporated Investment Plan Committee and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees Committee (the "Committees") responsible for
administering the Corning Incorporated Investment Plan and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees (the "Plans") hereby constitutes and appoints Lindsay
W. Brown and Michael W. Donnelly, or either of them, his true and
lawful attorney-in-fact and agent, in the name and on behalf of
the undersigned, to do any and all acts and things and execute
any and all instruments which the said attorney-in-fact and agent
may deem necessary or advisable to enable the Plans to comply
with the Securities Act of 1933, as amended, the Securities
Exchange Act of 1934, as amended, and any rules, regulations and
requirements of the Securities and Exchange Commission in respect
thereof, in connection with the registration under the Securities
Act of 1933 of participation interests of employees of Siecor
Corporation, including specifically, but without limiting the
generality of the foregoing, (1) the power or authority to sign
on behalf of the undersigned in his capacity as a Committee
member the Registration Statement to be filed with the Securities
and Registration Commission in respect of said participation
interests, to any and all amendments to the said Registration
Statement, including Post-Effective Amendments, and to any and
all instruments and documents filed as a part of or in connection
with the said Registration Statement or amendments thereto; and
(2) the power and authority to sign on behalf of the Committee
any and all annual reports on Form 11-K to be filed with the
Securities and Exchange Commission in respect of the Plan and to
any and all amendments to the said annual reports on Form 11-K,
HEREBY RATIFYING AND CONFIRMING all that said attorney-in-fact
and agent, or either of them, shall do or cause be done by virtue
hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these
presents this 26th day of March, 1997.


                                        /s/ Deborah G. Lauper
                                        DEBORAH G. LAUPER

<PAGE>
                      CORNING INCORPORATED
                                
                       INVESTMENT PLAN AND
         INVESTMENT PLAN FOR UNIONIZED HOURLY EMPLOYEES
                    ________________________

                        POWER OF ATTORNEY
                    ________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned member
of the Corning Incorporated Investment Plan Committee and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees Committee (the "Committees") responsible for
administering the Corning Incorporated Investment Plan and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees (the "Plans") hereby constitutes and appoints Lindsay
W. Brown and Michael W. Donnelly, or either of them, his true and
lawful attorney-in-fact and agent, in the name and on behalf of
the undersigned, to do any and all acts and things and execute
any and all instruments which the said attorney-in-fact and agent
may deem necessary or advisable to enable the Plans to comply
with the Securities Act of 1933, as amended, the Securities
Exchange Act of 1934, as amended, and any rules, regulations and
requirements of the Securities and Exchange Commission in respect
thereof, in connection with the registration under the Securities
Act of 1933 of participation interests of employees of Siecor
Corporation, including specifically, but without limiting the
generality of the foregoing, (1) the power or authority to sign
on behalf of the undersigned in his capacity as a Committee
member the Registration Statement to be filed with the Securities
and Registration Commission in respect of said participation
interests, to any and all amendments to the said Registration
Statement, including Post-Effective Amendments, and to any and
all instruments and documents filed as a part of or in connection
with the said Registration Statement or amendments thereto; and
(2) the power and authority to sign on behalf of the Committee
any and all annual reports on Form 11-K to be filed with the
Securities and Exchange Commission in respect of the Plan and to
any and all amendments to the said annual reports on Form 11-K,
HEREBY RATIFYING AND CONFIRMING all that said attorney-in-fact
and agent, or either of them, shall do or cause be done by virtue
hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these
presents this 27th day of March, 1997.


                                        /s/ E. Marie McKee______
                                          E. MARIE MCKEE

                     CORNING INCORPORATED
                                
                       INVESTMENT PLAN AND
         INVESTMENT PLAN FOR UNIONIZED HOURLY EMPLOYEES
                    ________________________

                        POWER OF ATTORNEY
                    ________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned member
of the Corning Incorporated Investment Plan Committee and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees Committee (the "Committees") responsible for
administering the Corning Incorporated Investment Plan and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees (the "Plans") hereby constitutes and appoints Lindsay
W. Brown and Michael W. Donnelly, or either of them, his true and
lawful attorney-in-fact and agent, in the name and on behalf of
the undersigned, to do any and all acts and things and execute
any and all instruments which the said attorney-in-fact and agent
may deem necessary or advisable to enable the Plans to comply
with the Securities Act of 1933, as amended, the Securities
Exchange Act of 1934, as amended, and any rules, regulations and
requirements of the Securities and Exchange Commission in respect
thereof, in connection with the registration under the Securities
Act of 1933 of participation interests of employees of Siecor
Corporation, including specifically, but without limiting the
generality of the foregoing, (1) the power or authority to sign
on behalf of the undersigned in his capacity as a Committee
member the Registration Statement to be filed with the Securities
and Registration Commission in respect of said participation
interests, to any and all amendments to the said Registration
Statement, including Post-Effective Amendments, and to any and
all instruments and documents filed as a part of or in connection
with the said Registration Statement or amendments thereto; and
(2) the power and authority to sign on behalf of the Committee
any and all annual reports on Form 11-K to be filed with the
Securities and Exchange Commission in respect of the Plan and to
any and all amendments to the said annual reports on Form 11-K,
HEREBY RATIFYING AND CONFIRMING all that said attorney-in-fact
and agent, or either of them, shall do or cause be done by virtue
hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these
presents this 25th day of March, 1997.


                                        /s/ Kevyn E. Rigby
                                          KEVYN E. RIGBY

<PAGE>
                      CORNING INCORPORATED
                                
                       INVESTMENT PLAN AND
         INVESTMENT PLAN FOR UNIONIZED HOURLY EMPLOYEES
                    ________________________

                        POWER OF ATTORNEY
                    ________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned member
of the Corning Incorporated Investment Plan Committee and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees Committee (the "Committees") responsible for
administering the Corning Incorporated Investment Plan and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees (the "Plans") hereby constitutes and appoints Lindsay
W. Brown and Michael W. Donnelly, or either of them, his true and
lawful attorney-in-fact and agent, in the name and on behalf of
the undersigned, to do any and all acts and things and execute
any and all instruments which the said attorney-in-fact and agent
may deem necessary or advisable to enable the Plans to comply
with the Securities Act of 1933, as amended, the Securities
Exchange Act of 1934, as amended, and any rules, regulations and
requirements of the Securities and Exchange Commission in respect
thereof, in connection with the registration under the Securities
Act of 1933 of participation interests of employees of Siecor
Corporation, including specifically, but without limiting the
generality of the foregoing, (1) the power or authority to sign
on behalf of the undersigned in his capacity as a Committee
member the Registration Statement to be filed with the Securities
and Registration Commission in respect of said participation
interests, to any and all amendments to the said Registration
Statement, including Post-Effective Amendments, and to any and
all instruments and documents filed as a part of or in connection
with the said Registration Statement or amendments thereto; and
(2) the power and authority to sign on behalf of the Committee
any and all annual reports on Form 11-K to be filed with the
Securities and Exchange Commission in respect of the Plan and to
any and all amendments to the said annual reports on Form 11-K,
HEREBY RATIFYING AND CONFIRMING all that said attorney-in-fact
and agent, or either of them, shall do or cause be done by virtue
hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these
presents this 31st day of March, 1997.



                                        /s/ Donald W. Stevenson
                                        DONALD W. STEVENSON
[{"type": "S-8", "sequence": "1", "secsgml_size_bytes": 83400}]
{"company-data": {"conformed-name": "CORNING INC /NY", "cik": "0000024741", "assigned-sic": "3220", "irs-number": "160393470", "state-of-incorporation": "NY", "fiscal-year-end": "1228"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-26049", "film-number": "97589714"}, "business-address": {"street1": "ONE RIVERFRONT PLAZA", "city": "CORNING", "state": "NY", "zip": "14831", "phone": "6079749000"}, "former-company": [{"former-conformed-name": "CORNING INC /NY /   CORNING LAB SERVICES INC", "date-changed": "19930713"}, {"former-conformed-name": "CORNING GLASS WORKS", "date-changed": "19890512"}]}
Registration No.

                    SECURITIES AND EXCHANGE COMMISSION
                          Washington, D.C. 20549
                          _______________________
                                     
                                 FORM S-8
                          REGISTRATION STATEMENT
                                   under
                        THE SECURITIES ACT OF 1933
                          _______________________
                                     
                           CORNING INCORPORATED
          (Exact name of registrant as specified in its charter)
                                     
     New York                                             16-0393470
(State or other jurisdiction of                       (I.R.S. Employer
incorporation or organization)                        Identification No.)

     Corning, New York                                        14831
(Address of principal executive offices)                   (Zip Code)
                          ______________________
                                     
                 THE CORNING INCORPORATED INVESTMENT PLAN
                 THE CORNING INCORPORATED INVESTMENT PLAN
                          FOR UNIONIZED EMPLOYEES
                           (Full title of plans)
                          ______________________
                                     
                            William C. Ughetta
                           Senior Vice President
                            and General Counsel
                           Corning Incorporated
                            Corning, NY  14831
                              (607) 974-9000
        (Name, address, and telephone number of agent for service)
                           _____________________
                                     

                      CALCULATION OF REGISTRATION FEE
_________________________________________________________________________________________________
Proposed maximum  Proposed maximum  Amount of
Title of Securities     Amount being       offering price    aggregate         registration
being registered        registered         per share         offering price    fee
_________________________________________________________________________________________________
Common Stock, par value
$ .50 per share.......   3,000,000 shs.
$46.375           $139,125,000      $42,160
_________________________________________________________________________________________________
Plus such indeterminate number of shares of Common Stock as may be
     required in the event of an adjustment as a result of an increase in
     the number of issued shares of Common Stock resulting from certain
     stock dividends or a reclassification of the Common Stock.
In addition, pursuant to Rule 416(c) under the Securities Act of 1933, the
registration statement also covers an indeterminate amount of interests to
be offered or sold pursuant to the employee benefit plan described herein.
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
                                
Item 3.   Incorporation of Documents by Reference

     The following documents filed with the Securities and
Exchange Commission are incorporated herein by reference:

     1.   The Corning Incorporated Investment Plan and the
Corning Incorporated Investment Plan for Unionized Employees (the
"Plans") Reports on Form 11-K for the fiscal year ended December
31, 1995, filed pursuant to Section 15(d) of the Securities
Exchange Act of 1934 (the "Exchange Act").

     2.   The Annual Report on Form 10-K for the fiscal year
ended December 31, 1996, of Corning Incorporated (the "Company")
filed pursuant to Section 13(a) of the Exchange Act.

     3.   All other reports filed by the Company pursuant to
Section 13(a), 13(c), 14 or 15(d) of the Exchange Act since
December 31, 1996, consisting of the Company's Quarterly Report
on Form 10-Q for the quarterly period ended March 31, 1997 and
the Company's Current Reports on Form 8-K dated January 13, 1997,
January 27, 1997 and April 15, 1997.

     4.   The registration statement on Form 8-A filed by the
Company on July 11, 1996 which contains a description of the
Company's Preferred Share Purchase Rights Plan.

     All documents filed by the Company and the Plans pursuant to
Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act
of 1934 prior to the filing of a post-effective Amendment which
indicates that all securities offered have been sold or which
deregisters all securities then remaining unsold shall be deemed
to be incorporated by reference in this Registration Statement
and to be a part hereof from the date of filing of such
documents.

Item 5.   Interests of Named Experts and Counsel

     The consolidated financial statements of Corning and of Dow
Corning Corporation incorporated in this Registration Statement
by reference to Corning's Annual Report on Form 10-K for the year
ended December 31, 1996 have been so incorporated in reliance on
the reports of Price Waterhouse LLP, independent accountants,
given on the authority of said firm as experts in auditing and
accounting.

Item 6.   Indemnification of Directors and Officers

     Under the Business Corporation Law of the State of New York
("NYBCL"), a corporation may indemnify its directors and officers
made, or threatened to be made, a party to any action or
proceeding, except for stockholder derivative suits, if such
director or officer acted in good faith, for a purpose which he
or she reasonably believed to be in or, in the case of service to
another corporation or enterprise, not opposed to, the best
interests of the corporation, and, in criminal proceedings, had
no reasonable cause to believe his or her conduct was unlawful.
In the case of stockholder derivative suits, the corporation may
indemnify a director or officer if he or she acted in good faith
for a purpose which he or she reasonably believed to be in or, in
the case of service to another corporation or enterprise, not
opposed to the best interests of the corporation, except that no
indemnification may be made in respect of (i) a threatened
action, or a pending action which is settled or otherwise
disposed of, or (ii) any claim, issue or matter as to which such
person has been adjudged to be liable to the corporation, unless
and only to the extent that the court in which the action was
brought, or, if no action was brought, any court of competent
jurisdiction, determines upon application that, in view of all
the circumstances of the case, the person is fairly and
reasonably entitled to indemnity for such portion of the
settlement amount and expenses as the court deems proper.
Any person who has been successful on the merits or
otherwise in the defense of a civil or criminal action or
proceeding will be entitled to indemnification.  Except as
provided in the preceding sentence, unless ordered by a court
pursuant to the NYBCL, any indemnification under the NYBCL
pursuant to the above paragraph may be made only if authorized in
the specific case and after a finding that the director or
officer met the requisite standard of conduct by (i) the
disinterested directors if a quorum is available, (ii) the board
upon the written opinion of independent legal counsel or (iii)
the stockholders.

     The indemnification described above under the NYBCL is not
exclusive of other indemnification rights to which a director or
officer may be entitled, whether contained in the certificate of
incorporation or by-laws or when authorized by (i) such
certificate of incorporation or by-laws, (ii) a resolution of
stockholders, (iii) a resolution of directors or (iv) an
agreement providing for such indemnification, provided that no
indemnification may be made to or on behalf of any director or
officer if a judgment or other final adjudication adverse to the
director or officer establishes that his or her acts were
committed in bad faith or were the result of active and
deliberate dishonesty and were material to the cause of action so
adjudicated, or that he or she personally gained in fact a
financial profit or other advantage to which he or she was not
legally entitled.

     The foregoing statement is qualified in its entirety by
reference to Sections 715, 717 and 721 through 725 of the NYBCL.

     Article VIII of the registrant's By-Laws provides that the
registrant shall indemnify each director and officer against all
costs and expenses actually and reasonably incurred by him in
connection with the defense of any claim, action, suit or
proceeding against him by reason of his being or having been a
director or officer of the registrant to the full extent
permitted by, and consistent with, the NYBCL.

     The directors and officers of the registrant are covered by
insurance policies indemnifying them against certain liabilities,
including certain liabilities arising under the Securities Act,
which might be incurred by them in such capacities.

Item 8.   Exhibits

     (5.1)     Internal Revenue Service Determination Letters

     (5.2)     Opinion of Nixon, Hargrave, Devans & Doyle LLP

     (24)      Consent of Price Waterhouse LLP.

     (25)      Powers of Attorney.

Item 9.   Undertakings

     (a)  The undersigned registrant hereby undertakes;

          (1)  To file, during any period in which offers or
          sales are being made, a post-effective amendment to
          this registration statement:
          
               (i)  To include any prospectus required by section
               10(a)(3) of the Securities Act of 1933;
          
               (ii) To reflect in the prospectus any facts or
               events arising after the effective date of the
               registration statement (or the most recent post-
               effective amendment thereof) which, individually
               or in the aggregate, represent a fundamental
               change in the information set forth in the
               registration statement.  Notwithstanding the
               foregoing, any increase or decrease in volume of
               securities offered (if the total dollar value of
               securities offered would not exceed that which was
               registered) and any deviation from the low or high
               end of the estimated maximum offering range may be
               reflected in the form of prospectus filed with the
               Commission pursuant to Rule 424(b) if in the
               aggregate the changes in volume and price
               represent no more than a 20% change in the maximum
               aggregate offering price set forth in the
               "Calculation of Registration Fee" table in the
               effective registration statement;
               
               (iii)     To include any material information with
               respect to the plan of distribution not previously
               disclosed in the registration statement or any
               material change to such information in the
               registration statement.
          
          Provided, however, that paragraphs (a)(1)(i) and
          (a)(1)(ii) do not apply if the registration statement
          is on Form S-3 or Form S-8 and the information required
          to be included in a post-effective amendment by those
          paragraphs is contained in periodic reports filed by
          the registrant pursuant to section 13 or section 15(d)
          of the Securities Exchange Act of 1934 that are
          incorporated by reference in the registration
          statement.
     
          (2)  That, for the purpose of determining any liability
          under the Securities Act of 1933, each such post-
          effective amendment shall be deemed to be a new
          registration statement relating to the securities
          offered therein, and the offering of such securities at
          that time shall be deemed to be the initial bona fide
          offering thereof.
     
          (3)  To remove from registration by means of a post-
          effective amendment any of the securities being
          registered which remain unsold at the termination of
          the offering.
     
     (b)  The undersigned registrant hereby undertakes that, for
     purposes of determining any liability under the Securities
     Act of 1933, each filing of the registrant's annual report
     pursuant to section 13(a) or Section 15(d) of the Securities
     Exchange Act of 1934 (and, where applicable, each filing of
     an employee benefit plan's annual report pursuant to section
     15(d) of the Securities Exchange Act of 1934) that is
     incorporated by reference in the registration statement
     shall be deemed to be a new registration statement relating
     to the securities offered therein, and the offering of such
     securities at that time shall be deemed to be the initial
     bona fide offering thereof.
     
     (c)  Insofar as indemnification for liabilities arising
     under the Securities Act of 1933 may be permitted to
     directors, officers and controlling persons of the
     registrant pursuant to the foregoing provisions, or
     otherwise, the registrant has been advised that in the
     opinion of the Securities and Exchange Commission such
     indemnification is against public policy as expressed in the
     Act and is, therefore, unenforceable.  In the event that a
     claim for indemnification against such liabilities (other
     than the payment by the registrant of expenses incurred or
     paid by a director, officer or controlling person of the
     registrant in the successful defense of any action, suit or
     proceeding) is asserted by such director, officer or
     controlling person in connection with the securities being
     registered, the registrant will, unless in the opinion of
     its counsel the matter has been settled by controlling
     precedent, submit to a court of appropriate jurisdiction the
     question whether such indemnification by it is against
     public policy as expressed in the Act and will be governed
     by the final adjudication of such issue.
SIGNATURES
                                
Pursuant to the requirements of the Securities Act of 1933, the
registrant, Corning Incorporated, a New York corporation,
certifies that it has reasonable grounds to believe it meets all
the requirements for filing Form S-8 and has duly caused this
Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Corning,
State of New York, on the 29th day of April, 1997.

                              Corning Incorporated
                              (Registrant)

                              by /s/ William C. Ughetta
                                  William C. Ughetta, Senior Vice President

Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed below on April 29, 1997 by
the following persons in the capacities indicated:

     Signature                          Capacity

     /s/ Roger G. Ackerman         Chairman of theBoard,
     (Roger G. Ackerman)           Principal Executive Officer and
                                   Director

     /s/ Van C. Campbell           Vice Chairman,
     (Van C. Campbell)             Principal Financial Officer and
                                   Director

     /s/ James B. Flaws            Vice President, Controller and 
     (James B. Flaws)              Principal Accounting Officer

          *                        Director
     (Robert Barker)

          *                        Director
     (John Seely Brown)

          *                        Director
     (Lawrence S. Eagleburger)

          *                        Director
     (John H. Foster)

                                   Director
     (Norman E. Garrity)

          *                        Director
     (Gordon Gund)

          *                        Director
     (John M. Hennessy)

          *                        Director
     (James R. Houghton)

          *                        Director
     (James W. Kinnear)

                                   Director
     (John W. Loose)

          *                        Director
     (James J. O'Connor)

          *                        Director
     (Catherine A. Rein)

          *                        Director
     (Henry Rosovsky)

          *                        Director
     (H. Onno Ruding)

          *                        Director
     (William D. Smithburg)

*By  /s/ William C. Ughetta
     (William C. Ughetta)
     Attorney-in-fact
The Plans

     Pursuant to the requirements of the Securities Act of 1933,
the Plans have duly caused this Registration Statement to be
signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Corning, the State of New York, on the
29th day of April, 1997.

                                   Corning Incorporated Investment Plan and
                                   Investment Plan for Unionized Employees

                                   by /s/ Michael W. Donnelly
                                       Michael W. Donnelly
                                       Investment Plan and Investment Plan
                                       for Unionized Employees Committees

     
Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed below on April 29, 1997 by
the following persons in the capacities indicated:

     Signature                          Capacity

          *                        Plan Committee Member
     (Lindsay W. Brown)

          *                        Plan Committee Member
     (Michael W. Donnelly)

          *                        Plan Committee Member
     (Gary K. Emmick)

          *                        Plan Committee Member
     (Kirk P. Gregg)

          *                        Plan Committee Member
     (Deborah G. Lauper)

          *                        Plan Committee Member
     (E. Marie McKee)

          *                        Plan Committee Member
     (Kevyn E. Rigby)

          *                        Plan Committee Member
     (Donald W. Stevenson)

*By /s/ Michael W. Donnelly
     (Michael W. Donnelly, Attorney-in-fact)
EXHIBIT INDEX
                                

Exhibit
Number                                  Description

5.1                 Internal Revenue Service Determination Letters

5.2                 Opinion of Nixon, Hargrave, Devans & Doyle LLP

 24                 Consent of Price Waterhouse LLP

 25                 Powers of Attorney
EXHIBIT 5.1
                                
                                        DEPARTMENT OF TREASURY
INTERNAL REVENUE SERVICE
DISTRICT DIRECTOR
G.P.O. BOX 1680
BROOKLYN, NY 11202

Date:  March 11, 1996         Employer Identification Number:
                                   16-0393470
                              File Folder Number:
                                   163002865
                              Person to Contact:
                                   LEONARD GALEHOFF
CORNING INCORPORATED           Contact Telephone Number:
ONE RIVERFRONT PLAZA               (718) 488-2290
CORNING, NY  14831            Plan Name:
                                  CORNING INCORPORATED INVESTMENT
                                  PLAN
                              Plan Number:  002

Dear Applicant:

     We have made a favorable determination on your plan,
identified above, based on the information supplied.  Please keep
this letter in your permanent records.

     Continued qualification of the plan under its present form
will depend on its effect in operation.  (See section 1.401-
1(b)(3) of the Income Tax Regulations.)  We will review the
status of the plan in operation periodically.

     The enclosed document explains the significance of this
favorable determination letter, points out some features that may
affect the qualified status of your employee retirement plan, and
provides information on the reporting requirements for your plan.
It also describes some events that automatically nullify it.  It
is very important that you read the publication.

     This letter relates only to the status of your plan under
the Internal Revenue Code.  It is not a determination regarding
the effect of other federal or local statutes.

     This determination is subject to your adoption of the
proposed amendments submitted in your letter dated 3/31/95.  The
proposed amendments should be adopted on or before the date
prescribed by the regulations under Code section 401(b).

     This determination letter is also applicable for the
amendment(s) adopted on 12/20/94 & 1/22/96.

     This plan satisfies the requirements of Code section
4975(e)(7).

     This plan has been mandatorily disaggregated, permissively
aggregated, or restructured to satisfy the nondiscrimination
requirements.

     This plan satisfies the minimum coverage requirements on the
basis of the average benefit test in section 410(b)(2) of the
Code.

     This plan satisfies the nondiscrimination in amount
requirement of section 1.401(a)(4)-1(b)(2) of the regulations on
the basis of a design-based safe harbor described in the
regulations.

     This letter is issued under Rev. Proc 93-39 and considers
the amendments required by the Tax Reform Act of 1986 except as
otherwise specified in this letter.

     This plan satisfies the nondiscriminatory current
availability requirements of section 1.401(a)(4)-4(b) of the
regulations with respect to those benefits, rights, and features
that are currently available to all employees in the plan's
coverage group.  For this purpose, the plan's coverage group
consists of those employees treated as currently benefiting for
purposes of demonstrating that the plan satisfies the minimum
coverage requirements of section 410(b) of the Code.

     This plan also satisfies the requirements of section
1.401(a)(4)-4(b) of the regulations with respect to the specific
benefits, rights, or features for which you have provided
information.

     This letter may not be relied upon with respect to whether
the plan satisfies the qualification requirements as amended by
the Uruguay Round Agreements Act, Pub. L. 103-465.

     The information on the enclosed addendum is an integral part
of this determination.  Please be sure to read and keep it with
this letter.

     We have sent a copy of this letter to your representative as
indicated in the power of attorney.

     If you have questions concerning this matter, please contact
the person whose name and telephone number are shown above.

                                   Sincerely yours,

                                   /s/HERBERT J. HUFF
                                   Herbert J. Huff
                                   District Director
Enclosures
Publication 794
Addendum

[S]                                
                                        DEPARTMENT OF TREASURY
INTERNAL REVENUE SERVICE
DISTRICT DIRECTOR
G.P.O. BOX 1680
BROOKLYN, NY 11202

Date:  January 22, 1996       Employer Identification Number:
                                   16-0393470
                              File Folder Number:
                                  163002865
                              Person to Contact:
                                  LEONARD GALEHOFF
CORNING INCORPORATED           Contact Telephone Number:
C/O A JOHN PECK JR                (718) 488-2290
ONE RIVERFRONT PLAZA          Plan Name:
CORNING, NY  14831                CORNING INCORPORATED INVESTMENT
                                  PLAN FOR UNIONIZED EMPLOYEES
                              Plan Number:  006

Dear Applicant:

     We have made a favorable determination on your plan,
identified above, based on the information supplied.  Please keep
this letter in your permanent records.

     Continued qualification of the plan under its present form
will depend on its effect in operation.  (See section 1.401-
1(b)(3) of the Income Tax Regulations.)  We will review the
status of the plan in operation periodically.

     The enclosed document explains the significance of this
favorable determination letter, points out some features that may
affect the qualified status of your employee retirement plan, and
provides information on the reporting requirements for your plan.
It also describes some events that automatically nullify it.  It
is very important that you read the publication.

     This letter relates only to the status of your plan under
the Internal Revenue Code.  It is not a determination regarding
the effect of other federal or local statutes.

     This determination letter is applicable for the amendment(s)
adopted on December 20, 1994.

     This plan satisfies the requirements of Code section
4975(e)(7).

     This plan satisfies the minimum coverage and
nondiscrimination requirements of sections 410(b) and 401(a)(4)
of the Code because the plan benefits only collectively bargained
employees or employees treated as collectively bargained
employees.

     This letter is issued under Rev. Proc 93-39 and considers
the amendments required by the Tax Reform Act of 1986 except as
otherwise specified in this letter.

     This letter may not be relied upon with respect to whether
the plan satisfies the qualification requirements as amended by
the Uruguay Round Agreements Act, Pub. L. 103-465.

     We have sent a copy of this letter to your representative as
indicated in the power of attorney.

     If you have questions concerning this matter, please contact
the person whose name and telephone number are shown above.

                                   Sincerely yours,

                                   /s/HERBERT J. HUFF
                                   Herbert J. Huff
                                   District Director
Enclosures
Publication 794
EXHIBIT 5.2
                                                                 
               Nixon, Hargrave, Devans & Doyle LLP
                 Attorneys and Counselors at Law
                         Clinton Square
                      Post Office Box 1051
                    Rochester, NY  14603-1051
                                
                         April 29, 1997
                                
Corning Incorporated
MP-HQ-E2
Corning, New York  14831

Dear Sir or Madam:

     Corning Incorporated (the "Company") is filing a
registration statement on Form S-8 with the Securities and
Exchange Commission pursuant to the Securities Act of 1933
relating to participation interests in the Corning Incorporated
Investment Plan and the Corning Incorporated Investment Plan for
Unionized Employees (collectively, the "Plans") and Company
common stock issuable pursuant to the Plans.  The Internal
Revenue Service has issued determination letters that the Plans
are qualified under Section 401 of the Internal Revenue Code,
which letters we understand will be filed by you as exhibits to
the registration statement.  Subsequent to the amendments covered
by those determination letters, the Plans have been further
amended.  You have requested our opinion, to be filed as an
exhibit to the registration statement.  We have examined copies
of the Plans, as amended, and you have advised us that these
copies are complete and accurate copies of the Plans, as
presently in effect.

     Based on the foregoing, it is our opinion that the
provisions of the amendments to written documents constituting
the Plans which have been adopted subsequent to the amendments
covered by the determination letters comply with the requirements
of the Employee Retirement Income Security Act of 1974, as
amended, applicable to such provisions.

     We express no opinion as to any matter other than as
expressly set forth above, and no other opinion is intended to be
implied or inferred therefrom.  The opinion expressed above is
given as of the date hereof and we disclaim any obligation to
advise you of any change after the date of this opinion
pertaining thereto.  The opinion expressed above is solely for
your benefit in connection with the above-referenced registration
statement and may not be used or relied upon in connection with
any other matter or transaction by any other person or entity.

                         Very truly yours,

                         /s/ Nixon, Hargrave, Devans & Doyle LLP
CONSENT OF INDEPENDENT ACCOUNTANTS
                                
                                
We hereby consent to the incorporation by reference in this
Registration Statement on Form S-8 of our report dated
January 27, 1997 which appears on Page 22 of the Corning
Incorporated 1996 Annual Report on Form 10-K for the fiscal year
ended December 31, 1996.  We also consent to the incorporation by
reference of our report dated January 21, 1997 on the financial
statements of Dow Corning Corporation, which appears on Page 57
of the Corning Incorporated Annual Report on Form 10-K for the
fiscal year ended December 31, 1996.  We also consent to the
reference to us under the heading "Interests of Named Experts and
Counsel" in this Registration Statement.

                                        /s/Price Waterhouse LLP
                                        PRICE WATERHOUSE LLP

1177 Avenue of the Americas
New York, NY  10036
April 29, 1997
CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 5th day of February, 1996.

                              /s/ James R. Houghton
                              JAMES R. HOUGHTON
CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 1st day of February, 1996.

                              /s/ Roger G. Ackerman
                              ROGER G. ACKERMAN
CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 5th day of February, 1996.

                              /s/ Van C. Campbell
                              VAN C. CAMPBELL
CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 7th day of February, 1996.

                              /s/ Robert Barker
                              ROBERT BARKER
CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 1st day of February, 1996.

                              /s/ Lawrence S. Eagleburger
                              LAWRENCE S. EAGLEBURGER
CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 5th day of February, 1996.

                              /s/ John H. Foster
                              JOHN H. FOSTER
CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 6th day of February, 1996.

                              /s/ Gordon Gund
                              GORDON GUND
CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 5th day of February, 1996.

                              /s/ John M. Hennessy
                              JOHN M. HENNESSY
CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 5th day of February, 1996.

                              /s/ James W. Kinnear
                              JAMES W. KINNEAR
CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 1st day of February, 1996.

                              James J. O'Connor
                              JAMES J. O'CONNOR
CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 1st day of February, 1996.

                              /s/ Catherine A. Rein
                              CATHERINE A. REIN
CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 5th day of February, 1996.

                              /s/ Henry Rosovsky
                              HENRY ROSOVSKY
CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 5th day of February, 1996.

                              /s/ H. Onno Ruding
                              H. ONNO RUDING
CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 6th day of February, 1996.

                              /s/ William D. Smithburg
                              WILLIAM D. SMITHBURG
CORNING INCORPORATED

                   __________________________

                        POWER OF ATTORNEY
                   __________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned Director
and/or  Officer of Corning Incorporated, a New York  corporation,
hereby  constitutes and appoints Van C. Campbell,  Larry  Aiello,
Jr.  and  William C. Ughetta, or any one of them,  his  true  and
lawful  attorneys and agents, in the name and on  behalf  of  the
undersigned,  to do any and all acts and things and  execute  any
and  all instruments which the said attorneys and agents, or  any
one  of  them, may deem necessary or advisable to enable  CORNING
INCORPORATED  to  comply  with the Securities  Act  of  1933,  as
amended,  and  any  rules, regulations and  requirements  of  the
Securities  and  Exchange  Commission  in  respect  thereof,   in
connection with the registration under the Securities Act of 1933
of  up  to 3,000,000 shares of its Common Stock to be offered  by
CORNING  INCORPORATED in connection with its Investment Plan  and
its  Investment  Plan  for Unionized Hourly Employees,  including
specifically,  but  without  limiting  the  generality   of   the
foregoing,  the  power  and authority to sign  the  name  of  the
undersigned in his capacity as Director and/or Officer of CORNING
INCORPORATED to one of more Registration Statements (on  whatever
form  or  forms) may be determined to be appropriate to be  filed
with  the Securities and Exchange Commission in respect  of  said
shares  of  Common  Stock,  to any and  all  amendments  to  said
Registration Statements, including Post-Effective Amendments, and
to any and all instruments and documents filed as a part of or in
connection  with the said Registration Statements  or  amendments
thereto;  HEREBY RATIFYING AND CONFIRMING all that said attorneys
and  agents, or any one of them, shall do or cause to be done  by
virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 10th day of February, 1996.

                              /s/ John Seely Brown
                              JOHN SEELY BROWN
CORNING INCORPORATED
                                
                       INVESTMENT PLAN AND
         INVESTMENT PLAN FOR UNIONIZED HOURLY EMPLOYEES
                    ________________________

                        POWER OF ATTORNEY
                    ________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned member
of the Corning Incorporated Investment Plan Committee and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees Committee (the "Committees") responsible for
administering the Corning Incorporated Investment Plan and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees (the "Plans") hereby constitutes and appoints Lindsay
W. Brown and Michael W. Donnelly, or either of them, his true and
lawful attorney-in-fact and agent, in the name and on behalf of
the undersigned, to do any and all acts and things and execute
any and all instruments which the said attorney-in-fact and agent
may deem necessary or advisable to enable the Plans to comply
with the Securities Act of 1933, as amended, the Securities
Exchange Act of 1934, as amended, and any rules, regulations and
requirements of the Securities and Exchange Commission in respect
thereof, in connection with the registration under the Securities
Act of 1933 of participation interests of employees of Siecor
Corporation, including specifically, but without limiting the
generality of the foregoing, (1) the power or authority to sign
on behalf of the undersigned in his capacity as a Committee
member the Registration Statement to be filed with the Securities
and Registration Commission in respect of said participation
interests, to any and all amendments to the said Registration
Statement, including Post-Effective Amendments, and to any and
all instruments and documents filed as a part of or in connection
with the said Registration Statement or amendments thereto; and
(2) the power and authority to sign on behalf of the Committee
any and all annual reports on Form 11-K to be filed with the
Securities and Exchange Commission in respect of the Plan and to
any and all amendments to the said annual reports on Form 11-K,
HEREBY RATIFYING AND CONFIRMING all that said attorney-in-fact
and agent, or either of them, shall do or cause be done by virtue
hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these
presents this 25th day of March, 1997.

                                          /s/ Lindsay W. Brown
                                          LINDSAY W. BROWN
CORNING INCORPORATED
                                
                       INVESTMENT PLAN AND
         INVESTMENT PLAN FOR UNIONIZED HOURLY EMPLOYEES
                    ________________________

                        POWER OF ATTORNEY
                    ________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned member
of the Corning Incorporated Investment Plan Committee and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees Committee (the "Committees") responsible for
administering the Corning Incorporated Investment Plan and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees (the "Plans") hereby constitutes and appoints Lindsay
W. Brown and Michael W. Donnelly, or either of them, his true and
lawful attorney-in-fact and agent, in the name and on behalf of
the undersigned, to do any and all acts and things and execute
any and all instruments which the said attorney-in-fact and agent
may deem necessary or advisable to enable the Plans to comply
with the Securities Act of 1933, as amended, the Securities
Exchange Act of 1934, as amended, and any rules, regulations and
requirements of the Securities and Exchange Commission in respect
thereof, in connection with the registration under the Securities
Act of 1933 of participation interests of employees of Siecor
Corporation, including specifically, but without limiting the
generality of the foregoing, (1) the power or authority to sign
on behalf of the undersigned in his capacity as a Committee
member the Registration Statement to be filed with the Securities
and Registration Commission in respect of said participation
interests, to any and all amendments to the said Registration
Statement, including Post-Effective Amendments, and to any and
all instruments and documents filed as a part of or in connection
with the said Registration Statement or amendments thereto; and
(2) the power and authority to sign on behalf of the Committee
any and all annual reports on Form 11-K to be filed with the
Securities and Exchange Commission in respect of the Plan and to
any and all amendments to the said annual reports on Form 11-K,
HEREBY RATIFYING AND CONFIRMING all that said attorney-in-fact
and agent, or either of them, shall do or cause be done by virtue
hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these
presents this 25th day of March, 1997.

                                        /s/ Michael W. Donnelly
                                        MICHAEL W. DONNELLY
CORNING INCORPORATED
                                
                       INVESTMENT PLAN AND
         INVESTMENT PLAN FOR UNIONIZED HOURLY EMPLOYEES
                    ________________________

                        POWER OF ATTORNEY
                    ________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned member
of the Corning Incorporated Investment Plan Committee and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees Committee (the "Committees") responsible for
administering the Corning Incorporated Investment Plan and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees (the "Plans") hereby constitutes and appoints Lindsay
W. Brown and Michael W. Donnelly, or either of them, his true and
lawful attorney-in-fact and agent, in the name and on behalf of
the undersigned, to do any and all acts and things and execute
any and all instruments which the said attorney-in-fact and agent
may deem necessary or advisable to enable the Plans to comply
with the Securities Act of 1933, as amended, the Securities
Exchange Act of 1934, as amended, and any rules, regulations and
requirements of the Securities and Exchange Commission in respect
thereof, in connection with the registration under the Securities
Act of 1933 of participation interests of employees of Siecor
Corporation, including specifically, but without limiting the
generality of the foregoing, (1) the power or authority to sign
on behalf of the undersigned in his capacity as a Committee
member the Registration Statement to be filed with the Securities
and Registration Commission in respect of said participation
interests, to any and all amendments to the said Registration
Statement, including Post-Effective Amendments, and to any and
all instruments and documents filed as a part of or in connection
with the said Registration Statement or amendments thereto; and
(2) the power and authority to sign on behalf of the Committee
any and all annual reports on Form 11-K to be filed with the
Securities and Exchange Commission in respect of the Plan and to
any and all amendments to the said annual reports on Form 11-K,
HEREBY RATIFYING AND CONFIRMING all that said attorney-in-fact
and agent, or either of them, shall do or cause be done by virtue
hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these
presents this 28th day of March, 1997.

                                        /s/ Gary K. Emmick
                                          GARY K. EMMICK
CORNING INCORPORATED
                                
                       INVESTMENT PLAN AND
         INVESTMENT PLAN FOR UNIONIZED HOURLY EMPLOYEES
                    ________________________

                        POWER OF ATTORNEY
                    ________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned member
of the Corning Incorporated Investment Plan Committee and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees Committee (the "Committees") responsible for
administering the Corning Incorporated Investment Plan and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees (the "Plans") hereby constitutes and appoints Lindsay
W. Brown and Michael W. Donnelly, or either of them, his true and
lawful attorney-in-fact and agent, in the name and on behalf of
the undersigned, to do any and all acts and things and execute
any and all instruments which the said attorney-in-fact and agent
may deem necessary or advisable to enable the Plans to comply
with the Securities Act of 1933, as amended, the Securities
Exchange Act of 1934, as amended, and any rules, regulations and
requirements of the Securities and Exchange Commission in respect
thereof, in connection with the registration under the Securities
Act of 1933 of participation interests of employees of Siecor
Corporation, including specifically, but without limiting the
generality of the foregoing, (1) the power or authority to sign
on behalf of the undersigned in his capacity as a Committee
member the Registration Statement to be filed with the Securities
and Registration Commission in respect of said participation
interests, to any and all amendments to the said Registration
Statement, including Post-Effective Amendments, and to any and
all instruments and documents filed as a part of or in connection
with the said Registration Statement or amendments thereto; and
(2) the power and authority to sign on behalf of the Committee
any and all annual reports on Form 11-K to be filed with the
Securities and Exchange Commission in respect of the Plan and to
any and all amendments to the said annual reports on Form 11-K,
HEREBY RATIFYING AND CONFIRMING all that said attorney-in-fact
and agent, or either of them, shall do or cause be done by virtue
hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these
presents this 27th day of March, 1997.

                                        /s/ Kirk P. Gregg
                                          KIRK P. GREGG
CORNING INCORPORATED
                                
                       INVESTMENT PLAN AND
         INVESTMENT PLAN FOR UNIONIZED HOURLY EMPLOYEES
                    ________________________

                        POWER OF ATTORNEY
                    ________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned member
of the Corning Incorporated Investment Plan Committee and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees Committee (the "Committees") responsible for
administering the Corning Incorporated Investment Plan and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees (the "Plans") hereby constitutes and appoints Lindsay
W. Brown and Michael W. Donnelly, or either of them, his true and
lawful attorney-in-fact and agent, in the name and on behalf of
the undersigned, to do any and all acts and things and execute
any and all instruments which the said attorney-in-fact and agent
may deem necessary or advisable to enable the Plans to comply
with the Securities Act of 1933, as amended, the Securities
Exchange Act of 1934, as amended, and any rules, regulations and
requirements of the Securities and Exchange Commission in respect
thereof, in connection with the registration under the Securities
Act of 1933 of participation interests of employees of Siecor
Corporation, including specifically, but without limiting the
generality of the foregoing, (1) the power or authority to sign
on behalf of the undersigned in his capacity as a Committee
member the Registration Statement to be filed with the Securities
and Registration Commission in respect of said participation
interests, to any and all amendments to the said Registration
Statement, including Post-Effective Amendments, and to any and
all instruments and documents filed as a part of or in connection
with the said Registration Statement or amendments thereto; and
(2) the power and authority to sign on behalf of the Committee
any and all annual reports on Form 11-K to be filed with the
Securities and Exchange Commission in respect of the Plan and to
any and all amendments to the said annual reports on Form 11-K,
HEREBY RATIFYING AND CONFIRMING all that said attorney-in-fact
and agent, or either of them, shall do or cause be done by virtue
hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these
presents this 26th day of March, 1997.

                                        /s/ Deborah G. Lauper
                                        DEBORAH G. LAUPER
CORNING INCORPORATED
                                
                       INVESTMENT PLAN AND
         INVESTMENT PLAN FOR UNIONIZED HOURLY EMPLOYEES
                    ________________________

                        POWER OF ATTORNEY
                    ________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned member
of the Corning Incorporated Investment Plan Committee and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees Committee (the "Committees") responsible for
administering the Corning Incorporated Investment Plan and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees (the "Plans") hereby constitutes and appoints Lindsay
W. Brown and Michael W. Donnelly, or either of them, his true and
lawful attorney-in-fact and agent, in the name and on behalf of
the undersigned, to do any and all acts and things and execute
any and all instruments which the said attorney-in-fact and agent
may deem necessary or advisable to enable the Plans to comply
with the Securities Act of 1933, as amended, the Securities
Exchange Act of 1934, as amended, and any rules, regulations and
requirements of the Securities and Exchange Commission in respect
thereof, in connection with the registration under the Securities
Act of 1933 of participation interests of employees of Siecor
Corporation, including specifically, but without limiting the
generality of the foregoing, (1) the power or authority to sign
on behalf of the undersigned in his capacity as a Committee
member the Registration Statement to be filed with the Securities
and Registration Commission in respect of said participation
interests, to any and all amendments to the said Registration
Statement, including Post-Effective Amendments, and to any and
all instruments and documents filed as a part of or in connection
with the said Registration Statement or amendments thereto; and
(2) the power and authority to sign on behalf of the Committee
any and all annual reports on Form 11-K to be filed with the
Securities and Exchange Commission in respect of the Plan and to
any and all amendments to the said annual reports on Form 11-K,
HEREBY RATIFYING AND CONFIRMING all that said attorney-in-fact
and agent, or either of them, shall do or cause be done by virtue
hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these
presents this 27th day of March, 1997.

                                        /s/ E. Marie McKee______
                                          E. MARIE MCKEE

                     CORNING INCORPORATED
                                
                       INVESTMENT PLAN AND
         INVESTMENT PLAN FOR UNIONIZED HOURLY EMPLOYEES
                    ________________________

                        POWER OF ATTORNEY
                    ________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned member
of the Corning Incorporated Investment Plan Committee and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees Committee (the "Committees") responsible for
administering the Corning Incorporated Investment Plan and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees (the "Plans") hereby constitutes and appoints Lindsay
W. Brown and Michael W. Donnelly, or either of them, his true and
lawful attorney-in-fact and agent, in the name and on behalf of
the undersigned, to do any and all acts and things and execute
any and all instruments which the said attorney-in-fact and agent
may deem necessary or advisable to enable the Plans to comply
with the Securities Act of 1933, as amended, the Securities
Exchange Act of 1934, as amended, and any rules, regulations and
requirements of the Securities and Exchange Commission in respect
thereof, in connection with the registration under the Securities
Act of 1933 of participation interests of employees of Siecor
Corporation, including specifically, but without limiting the
generality of the foregoing, (1) the power or authority to sign
on behalf of the undersigned in his capacity as a Committee
member the Registration Statement to be filed with the Securities
and Registration Commission in respect of said participation
interests, to any and all amendments to the said Registration
Statement, including Post-Effective Amendments, and to any and
all instruments and documents filed as a part of or in connection
with the said Registration Statement or amendments thereto; and
(2) the power and authority to sign on behalf of the Committee
any and all annual reports on Form 11-K to be filed with the
Securities and Exchange Commission in respect of the Plan and to
any and all amendments to the said annual reports on Form 11-K,
HEREBY RATIFYING AND CONFIRMING all that said attorney-in-fact
and agent, or either of them, shall do or cause be done by virtue
hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these
presents this 25th day of March, 1997.

                                        /s/ Kevyn E. Rigby
                                          KEVYN E. RIGBY
CORNING INCORPORATED
                                
                       INVESTMENT PLAN AND
         INVESTMENT PLAN FOR UNIONIZED HOURLY EMPLOYEES
                    ________________________

                        POWER OF ATTORNEY
                    ________________________

     KNOW ALL MEN BY THESE PRESENTS that the undersigned member
of the Corning Incorporated Investment Plan Committee and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees Committee (the "Committees") responsible for
administering the Corning Incorporated Investment Plan and the
Corning Incorporated Investment Plan for Unionized Hourly
Employees (the "Plans") hereby constitutes and appoints Lindsay
W. Brown and Michael W. Donnelly, or either of them, his true and
lawful attorney-in-fact and agent, in the name and on behalf of
the undersigned, to do any and all acts and things and execute
any and all instruments which the said attorney-in-fact and agent
may deem necessary or advisable to enable the Plans to comply
with the Securities Act of 1933, as amended, the Securities
Exchange Act of 1934, as amended, and any rules, regulations and
requirements of the Securities and Exchange Commission in respect
thereof, in connection with the registration under the Securities
Act of 1933 of participation interests of employees of Siecor
Corporation, including specifically, but without limiting the
generality of the foregoing, (1) the power or authority to sign
on behalf of the undersigned in his capacity as a Committee
member the Registration Statement to be filed with the Securities
and Registration Commission in respect of said participation
interests, to any and all amendments to the said Registration
Statement, including Post-Effective Amendments, and to any and
all instruments and documents filed as a part of or in connection
with the said Registration Statement or amendments thereto; and
(2) the power and authority to sign on behalf of the Committee
any and all annual reports on Form 11-K to be filed with the
Securities and Exchange Commission in respect of the Plan and to
any and all amendments to the said annual reports on Form 11-K,
HEREBY RATIFYING AND CONFIRMING all that said attorney-in-fact
and agent, or either of them, shall do or cause be done by virtue
hereof.

     IN WITNESS WHEREOF, the undersigned has subscribed these
presents this 31st day of March, 1997.

                                        /s/ Donald W. Stevenson
                                        DONALD W. STEVENSON