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)
                          ______________________
                                     
                         1998 Cash Incentive Plan
                          (Full title of the plan)
                          ______________________
                                     
                             William D. Eggers
                           Senior Vice President
                            and General Counsel
                           Corning Incorporated
                         Corning, New York  14831
                              (607) 974-5656
        (Name, address, and telephone number of agent for service)
                           _____________________
<TABLE>                                     
                      CALCULATION OF REGISTRATION FEE
<CAPTION>
________________________________________________________________________________



<S>             <C>            <C>               <C>                  <C>
Title of
Securities                      Proposed maximum  Proposed maximum     Amount of
being            Amount being   offering price    aggregate            registra-
registered <F1>  registered     per share         offering price <F2>  tion fee
________________________________________________________________________________
Deferred 
Compensation
Obligations     $3,000,000        100%            $3,000,000             $885
________________________________________________________________________________
<FN> 
<F1> The Deferred Compensation Obligations are unsecured obligations of
     Corning Incorporated to pay deferred compensation in the future in
     accordance with the terms of the 1998 Cash Incentive Plan.
<F2> Estimated solely for the purpose of calculating the registration fee.
</FN>
</TABLE>


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

     The following documents filed with the Securities and Exchange Commission 
(the "Commission") (File No. 1-3247) are incorporated herein by reference:

     1.   The Annual Report on Form 10-K for the fiscal year ended 
December 31, 1997, of Corning Incorporated ("Corning" or the "Company"), as 
amended by Amendment No. 1 on Form 10-K/A filed on July 8, 1998, filed 
pursuant to Section 13(a) of the Exchange Act.

     2.   All other reports filed by the Company pursuant to Section 13(a) or
15(d) of the Exchange Act since December 31, 1997, consisting of the 
Company's Quarterly Reports on Form 10-Q for the periods ending March 31, 1998 
and June 30, 1998, respectively, and the Company's Current Reports on Form 8-K 
dated January 28, 1998, April 13, 1998, April 17, 1998 and July 21, 1998, 
respectively.

     3.   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 pursuant to Sections 13(a), 13(c), 
14 and 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 4.  Description of Securities

     $3,000,000 of Deferred Compensation Obligations (the
"Obligations") being registered under this Registration Statement
may be offered to certain eligible employees of the Company and
its subsidiaries pursuant to the 1998 Cash Incentive Plan (the
"Plan") of the Company.

     The Obligations are general unsecured obligations of the
Company to pay deferred compensation in the future in accordance
with the terms of the Plan from the general assets of the Company
and rank equally with other unsecured and unsubordinated
indebtedness of the Company from time to time outstanding.

     The amount of compensation deferred by each participant is determined 
in accordance with each participant's deferral election agreement under the 
Plan.  Obligations in an amount equal to the participant's deferral account 
(consisting of deferred amounts, interest on such amounts calculated
prospectively at the higher of (i) the prime rate of Citibank, N.A. or 
(ii) the rate of interest applicable to the voluntary fixed income fund of 
the Company's Investment Plans in effect on the first day of each calendar 
quarter and such additional amounts as may be necessary to compensate such 
participant for monies which would otherwise be made available for him as a
result of amounts so deferred not being included in the determination of 
amounts awarded or set aside under the Company's Pension Plan or Investment 
Plan) will be payable to such participant at any time up to and including 
five years following retirement or other termination of employment and, 
in the event of retirement, may extend over a period of up to ten additional
years except that the additional amount with respect to the Pension Plan 
shall be paid supplementally as provided in the Company's Supplemental 
Pension Plan.

     Participants cannot sell, assign, transfer, pledge or otherwise 
encumber any Obligation.  In the event of a participant's death, any 
outstanding Obligations may be paid to such participant's personal 
representative in one payment at the election of the Company.

     The Company reserves the right to terminate the Plan at any time, to 
terminate the provisions with respect to the Obligations and distribute 
amounts payable with respect to such Obligations without the participants' 
consent, or to amend or modify the Plan.

<PAGE>

     The Obligations are not convertible into any other security of the 
Company.  The Obligations will not have the benefit of a negative pledge or 
any other affirmative or negative covenant of the Company.  No trustee has 
been appointed having the authority to take action with respect to the 
Obligations.

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, 1997, 
as amended on July 8, 1998, have been so incorporated in reliance on the 
reports of PricewaterhouseCoopers LLP, independent accountants, given on the 
authority of said firm as experts in auditing and accounting.  William D. 
Eggers, Esq., Senior Vice President and General Counsel of Corning, has 
rendered an opinion as to the legality of the Obligations offered hereby.  
Mr. Eggers is eligible to participate in the Plan.

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.

<PAGE>

     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

     4.1  1998 Cash Incentive Plan.

     5.1  Opinion of William D. Eggers, Esq., Senior Vice
          President and General Counsel.

     23.1 Consent of William D. Eggers, Esq. (included
          in Exhibit 5.1).

     23.2 Consent of PricewaterhouseCoopers LLP.

     24.1 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) of this 
          section do not apply if the registration statement is on Form S-3, 
          Form S-8 or Form F-3 and the information required to be included in a
          post-effective amendment by those paragraphs is contained in 
          periodic reports filed with or furnished to the Commission 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)  The undersigned registrant hereby undertakes to deliver or cause 
          to be delivered with the prospectus to each person to whom the 
          prospectus is sent or given, the latest annual report to security 
          holders that is incorporated by reference in the prospectus and
          furnished pursuant to and meeting the requirements of Rule 14a-3 or 
          Rule 14c-3 under the Securities Exchange Act of 1934; and, where 
          interim financial information required to be presented by Article 3 
          of Regulation S-X is not set forth in the prospectus, to deliver, or
          cause to be delivered to each person to whom the prospectus is sent 
          or given, the latest quarterly report that is specifically 
          incorporated by reference in the prospectus to provide such interim 
          financial information.
     
     (d)  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 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 on 
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 21st day of August, 1998.

                              Corning Incorporated
                              (Registrant)

                              by  /s/  WILLIAM D. EGGERS
                                 William D. Eggers, Senior Vice President

Pursuant to the requirements of the Securities Act of 1933, this Registration
Statement has been signed below on August 21, 1998 by the following 
persons in the capacities indicated:

     Signature                     Capacity

  /s/  ROGER G. ACKERMAN           Chairman of the Board,
     (Roger G. Ackerman)           Principal Executive Officer and
                                   Director

  /s/  JAMES B. FLAWS              Senior Vice President, Treasurer and
     (James B. Flaws)              Principal Financial Officer


  /s/  KATHERINE A. ASBECK         Vice President, Controller and
     (Katherine A. Asbeck)         Principal Accounting Officer


                                   Director
     (Robert Barker)

          *                        Director
     (John Seely Brown)

          *                        Director
     (Van C. Campbell)

                                   Director
     (Lawrence S. Eagleburger)

          *                        Director
     (John H. Foster)

          *                        Director
     (Norman E. Garrity)

          *                        Director
     (Gordon Gund)

          *                        Director
     (John M. Hennessy)


<PAGE>

      Signature                    Capacity


          *                        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 D. EGGERS
     (William D. Eggers)
     Attorney-in-fact


<PAGE>

                          EXHIBIT INDEX


Exhibit
Number              Description

4.1                 1998 Cash Incentive Plan
5.1                 Opinion of William D. Eggers, Esq.,
                    Senior Vice President and General Counsel
23.1                Consent of William D. Eggers, Esq.
                    (included in Exhibit 5.1)
23.2                Consent of PricewaterhouseCoopers LLP
24.1                Powers of Attorney


<PAGE>



                                                      Exhibit 4.1

                         Corning Incorporated

                       1998 Cash Incentive Plan

1.    PURPOSE

      The purpose of the Corning Incorporated 1998 Cash Incentive Plan (the 
      "Plan") is to motivate and reward performance with payments to those 
      executive employees of Corning Incorporated and its subsidiary companies
      ("Corning" or the "Corporation") who are NOT subject to Section 162(m) of 
      the Internal Revenue of 1986, as amended, and to the regulations and 
      rulings promulgated thereunder (the "Code").

2.    EFFECTIVE DATE AND TERM

     	The Plan shall be effective for Corning's 1998 fiscal year and will 
      continue for each subsequent fiscal year through 2002 unless earlier 
      terminated by Corning's Board of Directors (the "Board").

3.    PARTICIPANTS

      The individuals who may receive payments under the Plan, based on
      performance for any fiscal year while the Plan is in effect, shall be
      those persons employed by the Corporation at the end of each fiscal year
      who are selected as participants by the Compensation Committee of the 
      Board.

4.    COMMITTEE ADMINISTRATION

      The Plan shall be administered by a committee appointed by the Board
      of Directors and consisting of at least three non-employee directors,
      each of whom satisfies the requirements for an "outside director" as that
      term is defined under Section 162(m) of the Code.  The Committee shall 
      have the sole authority and discretion to administer and interpret the
      Plan.  Such authority shall include selection of the peformance criteria
      for any applicable fiscal year and for the individual participants.  
      Decisions of the Committee shall be final, conclusive and binding on all 
      parties including the Corporation, its shareholders and participants,
      and their beneficiaries and heirs.

5.   	PERFORMANCE CRITERIA

     	The Committee shall select the performance criterion or criteria for 
      each individual participant for any fiscal year during the first fiscal 
      quarter of such year and the formula or formulae for determining the 
      amount of payment that the Committee may award for performance during 
      such year.  The performance criteria which the Committee may use are:  
      operating profits (including EBITDA), net profits, earnings per share, 
      profit returns and margins, revenues, shareholder return and/or value, 
      working capital and stock price as well as accomplishment of 
      performance objectives set on an individual participant basis.  
      Performance criteria may be measured on a corporate, subsidiary, 
      business unit or individual participant basis, or a combination 
      thereof.  Further, performance criteria may reflect corporate 
      performance alone or performance relative to the performance of a 
      peer group of entities or other external measure of the criteria 
      selected.  Profit, earnings and revenues used for any performance 
      criteria measurements shall exclude:  gains or losses on
      operating asset sales or dispositions; asset write-downs; litigation 
      or claim judgments or settlements; accruals for historic environmental 
      obligations; effect of changes in tax law or rate on deferred tax 
      liabilities; accruals for reorganization and restructuring programs; 
      uninsured catastrophic property losses; the cumulative effect of changes 
      in accounting principles; and any extraordinary non-recurring items as 
      described in Accounting Principles Board Opinion No. 30 and/or in 
      management's discussion and analysis of financial performance appearing
      in the Corporation's annual report to shareholders for the applicable
      year.

6.    PERFORMANCE GOALS

      Prior to the end of the first quarter of each fiscal year the Plan is in
      effect, the Committee shall establish in writing the performance goals,
      based on one or more of the performance criteria set forth in Section 5,
      and payment schedules or formulae tied to such goals for the individuals
      described in Section 3.

7.    PAYMENTS

      The Committee shall certify in writing the attainment of the applicable 
      performance goals before making any payments for the applicable 
      performance year.  The Committee, at its sole discretion, may reduce the 
      amount of payment below that determined using the applicable performance
      criteria or formulae for a given participant.  It is expected that 
      payments will be made in cash.  The Board reserves the right to make
      payments with shares of common stock of the Corporation.  If any payments
      are made in the form of shares of common stock of the Corporation, the 
      value thereof shall be determined as of the date the Committee certifies
      the attainment of performance goals and the number of shares so issued
      shall be deducted from the number of shares available for issue under the 
      Corporation's 1998 Employee Equity Participation Program.

8.    PAYMENT DEFERRALS

      The Committee may mandate and/or permit the deferral of all or a portion
      of any payment earned under the Plan.  Deferred payment accounts may be
      denominated in:  cash amounts withthe crediting of interest; phantom
      mutual fund accounts; or common stock unit accounts.

9.    PLAN AMENDMENT

      The Board of Directors may amend or otherwise modify the Plan from time
      to time as it deems appropriate to serve the Plan's purposes.

10.   OTHER INCENTIVE PLANS

      The Board may provide that persons specified in Section 3 may participate
      in and receive payments under the incentive compensation plans, programs
      and arrangements maintained by the Corporation as it deems appropriate
      and necessary.

11.   GOVERNING LAW

      The validity, construction and effect of the Plan and any agreements or 
      other instruments issued under it shall be determined in accordance with 
      the laws of New York without reference to the principles of conflict of
      laws.

<PAGE>

                                                   Exhibit 5.1

Corning Incorporated
Corning, New York  14831

                                                     August 21, 1998

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Dear Sirs:

     I am Senior Vice President and General Counsel of Corning Incorporated,
a New York corporation ("Corning"), and am familiar with the preparation and
filing of a Registration Statement on Form S-8 under the Securities Act of
1933, as amended, with respect to Deferred Compensation Obligations which
may be offered by Corning pursuant to the 1998 Cash Incentive Plan of Corning
(the "Plan").

     In this connection, I have examined the originals, or copies certified
to my satisfaction, of such corporate records of Corning, certificates of
public officials and officers of Corning, and other documents as I deemed
pertinent as a basis for the opinions hereinafter expressed.

     Based upon the foregoing, and having regard for such legal 
considerations as I have deemed relevant, I am of the opinion that:

     1.     Corning is a corporation incorporated and validly existing under
            the laws of the State of New York;

     2.     The Deferred Compensation Obligations to be offered by Corning
            pursuant to the Plan, when issued or sold in accordance with the 
            Plan, will be valid and binding obligations of Corning, 
            enforceable in accordance with their terms, except as enforcement
            thereof may be limited by bankruptcy, insolvency or other laws of
            general applicability relating to or affecting the enforcement of
            creditors rights or by general principles of equity.

      I hereby consent to the filing of this opinion as an exhibit to the 
Registration Statement referred to above and further consent to the use of
my name in "Interests of Named Experts and Counsel" in such Registration 
Statement.

                               Very truly yours,

                               /s/ William D. Eggers



<PAGE>

                                                   Exhibit 23.2

                     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 28, 1998, except for the 
first paragraph of Note 1, as to which the date is June 30, 1998, which 
appears on Page 3 of the Corning Incorporated Form 10-K/A for the year ended
December 31, 1997.  We also consent to the incorporation by reference of our 
report dated January 21, 1998 on the financial statements of Dow Corning 
Corporation, which appears on Page 34 of the Corning Incorporated Form 
10-K/A for the year ended December 31, 1997.  We also consent to the 
reference to us under the heading "Interest of Named Experts and Counsel" in 
this Registration Statement.


                                /s/  PRICEWATERHOUSECOOPERS LLP
                              PricewaterhouseCoopers LLP



1177 Avenue of the Americas
New York, NY  10036
August 20, 1998



<PAGE>

                                                      Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 20th day of July, 1998.



                                /s/ ROGER G. ACKERMAN
                              Roger G. Ackerman





<PAGE>
                                                        Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 25th day of July, 1998.



                                /s/ JOHN SEELY BROWN
                              John Seely Brown




<PAGE>
                                                      Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 20th day of July, 1998.



                                /s/ VAN C. CAMPBELL
                              Van C. Campbell





<PAGE>
                                                      Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 31st day of July, 1998.



                               /s/ JOHN H. FOSTER
                              John H. Foster




<PAGE>
                                                       Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 17th day of July, 1998.



                               /s/ NORMAN E. GARRITY
                              Norman E. Garrity




<PAGE>
                                                       Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 27th day of July, 1998.



                               /s/ GORDON GUND
                              Gordon Gund




<PAGE>
                                                       Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 20th day of July, 1998.



                               /s/ JOHN M. HENNESSY
                              John M. Hennessy




<PAGE>
                                                      Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 22nd day of July, 1998.



                               /s/ JAMES R. HOUGHTON
                              James R. Houghton




<PAGE>
                                                       Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 27th day of July, 1998.



                               /s/ JAMES W. KINNEAR
                              James W. Kinnear




<PAGE>
                                                      Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 21st day of July, 1998.



                               /s/ JOHN W. LOOSE
                              John W. Loose




<PAGE>
                                                       Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 20th day of July, 1998.



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




<PAGE>
                                                      Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 21st day of July, 1998.



                               /s/ CATHERINE A. REIN
                              Catherine A. Rein




<PAGE>
                                                       Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 21st day of July, 1998.



                               /s/ HENRY ROSOVSKY
                              Henry Rosovsky


<PAGE>
                                                      Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 21st day of July, 1998.



                               /s/ H. ONNO RUDING
                              H. Onno Ruding




<PAGE>
                                                       Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 22nd day of July, 1998.



                               /s/ WILLIAM D. SMITHBURG
                              William D. Smithburg
[{"type": "S-8", "sequence": "1", "secsgml_size_bytes": 65404}]
{"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": "333-61979", "film-number": "98695405"}, "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)
                          ______________________
                                     
                         1998 Cash Incentive Plan
                          (Full title of the plan)
                          ______________________
                                     
                             William D. Eggers
                           Senior Vice President
                            and General Counsel
                           Corning Incorporated
                         Corning, New York  14831
                              (607) 974-5656
        (Name, address, and telephone number of agent for service)
                           _____________________
                                     
                      CALCULATION OF REGISTRATION FEE
________________________________________________________________________________
Title of
Securities                      Proposed maximum  Proposed maximum     Amount of
being            Amount being   offering price    aggregate            registra-
registered
registered     per share         offering price
tion fee
________________________________________________________________________________
Deferred 
Compensation
Obligations     $3,000,000        100%            $3,000,000             $885
________________________________________________________________________________
The Deferred Compensation Obligations are unsecured obligations of
     Corning Incorporated to pay deferred compensation in the future in
     accordance with the terms of the 1998 Cash Incentive Plan.
Estimated solely for the purpose of calculating the registration fee.
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
                                
Item 3.   Incorporation of Documents by Reference

     The following documents filed with the Securities and Exchange Commission 
(the "Commission") (File No. 1-3247) are incorporated herein by reference:

     1.   The Annual Report on Form 10-K for the fiscal year ended 
December 31, 1997, of Corning Incorporated ("Corning" or the "Company"), as 
amended by Amendment No. 1 on Form 10-K/A filed on July 8, 1998, filed 
pursuant to Section 13(a) of the Exchange Act.

     2.   All other reports filed by the Company pursuant to Section 13(a) or
15(d) of the Exchange Act since December 31, 1997, consisting of the 
Company's Quarterly Reports on Form 10-Q for the periods ending March 31, 1998 
and June 30, 1998, respectively, and the Company's Current Reports on Form 8-K 
dated January 28, 1998, April 13, 1998, April 17, 1998 and July 21, 1998, 
respectively.

     3.   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 pursuant to Sections 13(a), 13(c), 
14 and 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 4.  Description of Securities

     $3,000,000 of Deferred Compensation Obligations (the
"Obligations") being registered under this Registration Statement
may be offered to certain eligible employees of the Company and
its subsidiaries pursuant to the 1998 Cash Incentive Plan (the
"Plan") of the Company.

     The Obligations are general unsecured obligations of the
Company to pay deferred compensation in the future in accordance
with the terms of the Plan from the general assets of the Company
and rank equally with other unsecured and unsubordinated
indebtedness of the Company from time to time outstanding.

     The amount of compensation deferred by each participant is determined 
in accordance with each participant's deferral election agreement under the 
Plan.  Obligations in an amount equal to the participant's deferral account 
(consisting of deferred amounts, interest on such amounts calculated
prospectively at the higher of (i) the prime rate of Citibank, N.A. or 
(ii) the rate of interest applicable to the voluntary fixed income fund of 
the Company's Investment Plans in effect on the first day of each calendar 
quarter and such additional amounts as may be necessary to compensate such 
participant for monies which would otherwise be made available for him as a
result of amounts so deferred not being included in the determination of 
amounts awarded or set aside under the Company's Pension Plan or Investment 
Plan) will be payable to such participant at any time up to and including 
five years following retirement or other termination of employment and, 
in the event of retirement, may extend over a period of up to ten additional
years except that the additional amount with respect to the Pension Plan 
shall be paid supplementally as provided in the Company's Supplemental 
Pension Plan.

     Participants cannot sell, assign, transfer, pledge or otherwise 
encumber any Obligation.  In the event of a participant's death, any 
outstanding Obligations may be paid to such participant's personal 
representative in one payment at the election of the Company.

     The Company reserves the right to terminate the Plan at any time, to 
terminate the provisions with respect to the Obligations and distribute 
amounts payable with respect to such Obligations without the participants' 
consent, or to amend or modify the Plan.
The Obligations are not convertible into any other security of the 
Company.  The Obligations will not have the benefit of a negative pledge or 
any other affirmative or negative covenant of the Company.  No trustee has 
been appointed having the authority to take action with respect to the 
Obligations.

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, 1997, 
as amended on July 8, 1998, have been so incorporated in reliance on the 
reports of PricewaterhouseCoopers LLP, independent accountants, given on the 
authority of said firm as experts in auditing and accounting.  William D. 
Eggers, Esq., Senior Vice President and General Counsel of Corning, has 
rendered an opinion as to the legality of the Obligations offered hereby.  
Mr. Eggers is eligible to participate in the Plan.

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

     4.1  1998 Cash Incentive Plan.

     5.1  Opinion of William D. Eggers, Esq., Senior Vice
          President and General Counsel.

     23.1 Consent of William D. Eggers, Esq. (included
          in Exhibit 5.1).

     23.2 Consent of PricewaterhouseCoopers LLP.

     24.1 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) of this 
          section do not apply if the registration statement is on Form S-3, 
          Form S-8 or Form F-3 and the information required to be included in a
          post-effective amendment by those paragraphs is contained in 
          periodic reports filed with or furnished to the Commission 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)  The undersigned registrant hereby undertakes to deliver or cause 
          to be delivered with the prospectus to each person to whom the 
          prospectus is sent or given, the latest annual report to security 
          holders that is incorporated by reference in the prospectus and
          furnished pursuant to and meeting the requirements of Rule 14a-3 or 
          Rule 14c-3 under the Securities Exchange Act of 1934; and, where 
          interim financial information required to be presented by Article 3 
          of Regulation S-X is not set forth in the prospectus, to deliver, or
          cause to be delivered to each person to whom the prospectus is sent 
          or given, the latest quarterly report that is specifically 
          incorporated by reference in the prospectus to provide such interim 
          financial information.
     
     (d)  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 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 on 
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 21st day of August, 1998.

                              Corning Incorporated
                              (Registrant)

                              by  /s/  WILLIAM D. EGGERS
                                 William D. Eggers, Senior Vice President

Pursuant to the requirements of the Securities Act of 1933, this Registration
Statement has been signed below on August 21, 1998 by the following 
persons in the capacities indicated:

     Signature                     Capacity

  /s/  ROGER G. ACKERMAN           Chairman of the Board,
     (Roger G. Ackerman)           Principal Executive Officer and
                                   Director

  /s/  JAMES B. FLAWS              Senior Vice President, Treasurer and
     (James B. Flaws)              Principal Financial Officer

  /s/  KATHERINE A. ASBECK         Vice President, Controller and
     (Katherine A. Asbeck)         Principal Accounting Officer

                                   Director
     (Robert Barker)

          *                        Director
     (John Seely Brown)

          *                        Director
     (Van C. Campbell)

                                   Director
     (Lawrence S. Eagleburger)

          *                        Director
     (John H. Foster)

          *                        Director
     (Norman E. Garrity)

          *                        Director
     (Gordon Gund)

          *                        Director
     (John M. Hennessy)
Signature                    Capacity

          *                        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 D. EGGERS
     (William D. Eggers)
     Attorney-in-fact
EXHIBIT INDEX

Exhibit
Number              Description

4.1                 1998 Cash Incentive Plan
5.1                 Opinion of William D. Eggers, Esq.,
                    Senior Vice President and General Counsel
23.1                Consent of William D. Eggers, Esq.
                    (included in Exhibit 5.1)
23.2                Consent of PricewaterhouseCoopers LLP
24.1                Powers of Attorney
Exhibit 4.1

                         Corning Incorporated

                       1998 Cash Incentive Plan

1.    PURPOSE

      The purpose of the Corning Incorporated 1998 Cash Incentive Plan (the 
      "Plan") is to motivate and reward performance with payments to those 
      executive employees of Corning Incorporated and its subsidiary companies
      ("Corning" or the "Corporation") who are NOT subject to Section 162(m) of 
      the Internal Revenue of 1986, as amended, and to the regulations and 
      rulings promulgated thereunder (the "Code").

2.    EFFECTIVE DATE AND TERM

     	The Plan shall be effective for Corning's 1998 fiscal year and will 
      continue for each subsequent fiscal year through 2002 unless earlier 
      terminated by Corning's Board of Directors (the "Board").

3.    PARTICIPANTS

      The individuals who may receive payments under the Plan, based on
      performance for any fiscal year while the Plan is in effect, shall be
      those persons employed by the Corporation at the end of each fiscal year
      who are selected as participants by the Compensation Committee of the 
      Board.

4.    COMMITTEE ADMINISTRATION

      The Plan shall be administered by a committee appointed by the Board
      of Directors and consisting of at least three non-employee directors,
      each of whom satisfies the requirements for an "outside director" as that
      term is defined under Section 162(m) of the Code.  The Committee shall 
      have the sole authority and discretion to administer and interpret the
      Plan.  Such authority shall include selection of the peformance criteria
      for any applicable fiscal year and for the individual participants.  
      Decisions of the Committee shall be final, conclusive and binding on all 
      parties including the Corporation, its shareholders and participants,
      and their beneficiaries and heirs.

5.   	PERFORMANCE CRITERIA

     	The Committee shall select the performance criterion or criteria for 
      each individual participant for any fiscal year during the first fiscal 
      quarter of such year and the formula or formulae for determining the 
      amount of payment that the Committee may award for performance during 
      such year.  The performance criteria which the Committee may use are:  
      operating profits (including EBITDA), net profits, earnings per share, 
      profit returns and margins, revenues, shareholder return and/or value, 
      working capital and stock price as well as accomplishment of 
      performance objectives set on an individual participant basis.  
      Performance criteria may be measured on a corporate, subsidiary, 
      business unit or individual participant basis, or a combination 
      thereof.  Further, performance criteria may reflect corporate 
      performance alone or performance relative to the performance of a 
      peer group of entities or other external measure of the criteria 
      selected.  Profit, earnings and revenues used for any performance 
      criteria measurements shall exclude:  gains or losses on
      operating asset sales or dispositions; asset write-downs; litigation 
      or claim judgments or settlements; accruals for historic environmental 
      obligations; effect of changes in tax law or rate on deferred tax 
      liabilities; accruals for reorganization and restructuring programs; 
      uninsured catastrophic property losses; the cumulative effect of changes 
      in accounting principles; and any extraordinary non-recurring items as 
      described in Accounting Principles Board Opinion No. 30 and/or in 
      management's discussion and analysis of financial performance appearing
      in the Corporation's annual report to shareholders for the applicable
      year.

6.    PERFORMANCE GOALS

      Prior to the end of the first quarter of each fiscal year the Plan is in
      effect, the Committee shall establish in writing the performance goals,
      based on one or more of the performance criteria set forth in Section 5,
      and payment schedules or formulae tied to such goals for the individuals
      described in Section 3.

7.    PAYMENTS

      The Committee shall certify in writing the attainment of the applicable 
      performance goals before making any payments for the applicable 
      performance year.  The Committee, at its sole discretion, may reduce the 
      amount of payment below that determined using the applicable performance
      criteria or formulae for a given participant.  It is expected that 
      payments will be made in cash.  The Board reserves the right to make
      payments with shares of common stock of the Corporation.  If any payments
      are made in the form of shares of common stock of the Corporation, the 
      value thereof shall be determined as of the date the Committee certifies
      the attainment of performance goals and the number of shares so issued
      shall be deducted from the number of shares available for issue under the 
      Corporation's 1998 Employee Equity Participation Program.

8.    PAYMENT DEFERRALS

      The Committee may mandate and/or permit the deferral of all or a portion
      of any payment earned under the Plan.  Deferred payment accounts may be
      denominated in:  cash amounts withthe crediting of interest; phantom
      mutual fund accounts; or common stock unit accounts.

9.    PLAN AMENDMENT

      The Board of Directors may amend or otherwise modify the Plan from time
      to time as it deems appropriate to serve the Plan's purposes.

10.   OTHER INCENTIVE PLANS

      The Board may provide that persons specified in Section 3 may participate
      in and receive payments under the incentive compensation plans, programs
      and arrangements maintained by the Corporation as it deems appropriate
      and necessary.

11.   GOVERNING LAW

      The validity, construction and effect of the Plan and any agreements or 
      other instruments issued under it shall be determined in accordance with 
      the laws of New York without reference to the principles of conflict of
      laws.
Exhibit 5.1

Corning Incorporated
Corning, New York  14831

                                                     August 21, 1998

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Dear Sirs:

     I am Senior Vice President and General Counsel of Corning Incorporated,
a New York corporation ("Corning"), and am familiar with the preparation and
filing of a Registration Statement on Form S-8 under the Securities Act of
1933, as amended, with respect to Deferred Compensation Obligations which
may be offered by Corning pursuant to the 1998 Cash Incentive Plan of Corning
(the "Plan").

     In this connection, I have examined the originals, or copies certified
to my satisfaction, of such corporate records of Corning, certificates of
public officials and officers of Corning, and other documents as I deemed
pertinent as a basis for the opinions hereinafter expressed.

     Based upon the foregoing, and having regard for such legal 
considerations as I have deemed relevant, I am of the opinion that:

     1.     Corning is a corporation incorporated and validly existing under
            the laws of the State of New York;

     2.     The Deferred Compensation Obligations to be offered by Corning
            pursuant to the Plan, when issued or sold in accordance with the 
            Plan, will be valid and binding obligations of Corning, 
            enforceable in accordance with their terms, except as enforcement
            thereof may be limited by bankruptcy, insolvency or other laws of
            general applicability relating to or affecting the enforcement of
            creditors rights or by general principles of equity.

      I hereby consent to the filing of this opinion as an exhibit to the 
Registration Statement referred to above and further consent to the use of
my name in "Interests of Named Experts and Counsel" in such Registration 
Statement.

                               Very truly yours,

                               /s/ William D. Eggers
Exhibit 23.2

                     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 28, 1998, except for the 
first paragraph of Note 1, as to which the date is June 30, 1998, which 
appears on Page 3 of the Corning Incorporated Form 10-K/A for the year ended
December 31, 1997.  We also consent to the incorporation by reference of our 
report dated January 21, 1998 on the financial statements of Dow Corning 
Corporation, which appears on Page 34 of the Corning Incorporated Form 
10-K/A for the year ended December 31, 1997.  We also consent to the 
reference to us under the heading "Interest of Named Experts and Counsel" in 
this Registration Statement.

                                /s/  PRICEWATERHOUSECOOPERS LLP
                              PricewaterhouseCoopers LLP

1177 Avenue of the Americas
New York, NY  10036
August 20, 1998
Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 20th day of July, 1998.

                                /s/ ROGER G. ACKERMAN
                              Roger G. Ackerman
Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 25th day of July, 1998.

                                /s/ JOHN SEELY BROWN
                              John Seely Brown
Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 20th day of July, 1998.

                                /s/ VAN C. CAMPBELL
                              Van C. Campbell
Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 31st day of July, 1998.

                               /s/ JOHN H. FOSTER
                              John H. Foster
Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 17th day of July, 1998.

                               /s/ NORMAN E. GARRITY
                              Norman E. Garrity
Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 27th day of July, 1998.

                               /s/ GORDON GUND
                              Gordon Gund
Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 20th day of July, 1998.

                               /s/ JOHN M. HENNESSY
                              John M. Hennessy
Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 22nd day of July, 1998.

                               /s/ JAMES R. HOUGHTON
                              James R. Houghton
Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 27th day of July, 1998.

                               /s/ JAMES W. KINNEAR
                              James W. Kinnear
Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 21st day of July, 1998.

                               /s/ JOHN W. LOOSE
                              John W. Loose
Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 20th day of July, 1998.

                               /s/ JAMES J. O'CONNOR
                              James J. O'Connor
Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 21st day of July, 1998.

                               /s/ CATHERINE A. REIN
                              Catherine A. Rein
Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 21st day of July, 1998.

                               /s/ HENRY ROSOVSKY
                              Henry Rosovsky
Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 21st day of July, 1998.

                               /s/ H. ONNO RUDING
                              H. Onno Ruding
Exhibit 24.1

                      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 Katherine A. Asbeck, William  D.
Eggers  and  James  B. Flaws, 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  all  amounts of its deferred compensation obligations  to  be
offered by Corning Incorporated to its employees and to employees
of  certain  of  its  subsidiaries  pursuant  to  its  1998  Cash
Incentive  Plan and any successor plans, 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 or 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  deferred  compensation
obligations,   to any and all amendments to the 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 22nd day of July, 1998.

                               /s/ WILLIAM D. SMITHBURG
                              William D. Smithburg