Registration No. _________

                                
               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549
                                
                     ______________________
                            Form S-8
                     REGISTRATION STATEMENT
                              under
                   THE SECURITIES ACT OF 1933
                     _______________________
                                
    New York         Corning, New York          14831         16-0393470
(State or other      (Address of principal    (Zip Code)   (I.R.S. Employer
jurisdiction of      executive offices)                  identification No.)
incorporation or 
organization)               

                     1986 STOCK OPTION PLAN
                     1989 STOCK OPTION PLAN
                     1994 STOCK OPTION PLAN
                     1998 STOCK OPTION PLAN
                    1998 INCENTIVE STOCK PLAN
                    (Full title of the plans)
                                
                    _________________________
                                
                        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                        Proposed Maximum  Proposed Maximum     Amount of
Securities Being  Amount Being  Offering Price    Aggregate            Registra-
Registered        Registered    Per Share         Offering Price <F2>  tion Fee

Common Stock
Par Value
$.50 per share.....8,000,000 shares<F1> $30.00    $240,000,000         $70,800
________________________________________________________________________________
<FN>
<F1>  Plus such indeterminate number of shares of Common Stock as may be
      required in the event of an adjustment as a result of an increase in 
      the number of issued shares of Common Stock resulting from certain stock 
      dividends or a reclassification of the Common Stock.  This registration 
      statement is also deemed to relate to 929,335 shares previously registered
      on, and being carried forward from, Form S-8 (no. 33-58193) in 
      connection with the 1994 Stock Option Plan with respect to which a 
      registration fee of $10,595 has been paid.

<F2>  Estimated solely for the purpose of calculating the registration fee.
</FN>
</TABLE>

     In accordance with Rule 429, the Prospectus which relates to this 
registration statement is a combined Prospectus which also relates to 
Registration Statement No. 33-12605, No. 33-30815 and No. 33-58193.

<PAGE>

                      EXPLANATORY STATEMENT

     A total of 7,000,000 shares of the Common Stock, par value $.50 per 
share, of the registrant, Corning Incorporated, a New York corporation (the 
"Company"), were registered by Registration Statement on Form S-8, File 
No. 33-58193, to be issued in connection with the Company's 1994 Stock 
Option Plan (the "1994 Plan").  Of such shares, options covering 929,335, 
with respect to which a registration fee of $10,595 has been paid, have not
been granted under the 1994 Plan and, pursuant to Instruction E to Form S-8, 
such shares are carried forward to, and deemed covered by, the Registration 
Statement on Form S-8 filed on or about the date hereof in connection with the 
Company's 1998 Stock Option Plan and its 1998 Incentive Stock Plan.
                                
                             PART II

       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 ended March 31, 1998 and June 30, 1998, respectively,
     and 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 5.  Interests of Named Experts and Counsel

    The consolidated financial statements of the Company and of
Dow Corning Corporation incorporated in this Registration
Statement by reference to Corning's Annual Report on Form 10-K
for the fiscal 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 shares of Corning
Common Stock offered hereby.  Mr. Eggers owns substantially less
than 1% of Corning Common Stock.

Item 6.  Indemnification of Directors and Officers

     Under the New York Business Corporation Law ("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 Section 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 under the Securities Act, which
might be incurred by them in such capacities.

Item 8.  List of Exhibits

 5.01     Opinion of Counsel.
     
23.01     Consent of Counsel (included in Exhibit 5.01).

23.02     Consent of PricewaterhouseCoopers LLP.

24.01     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,
          represents 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)(l)(i) and (a)(l)(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)

<PAGE>

      Signature                     Capacity


     __________*______________      Director
     (Norman E. Garrity)

     __________*______________      Director
     (Gordon Gund)

     __________*______________      Director
     (John M. Hennessy)

    ___________*______________      Director
     (James R. Houghton)

    ___________*______________      Director
     (James W. Kinnear)

    ___________*______________      Director
     (John W. Loose)

    ___________*______________      Director
     (James J. O'Connor)

    ___________*______________      Director
     (Catherine A. Rein)

    ___________*______________      Director
     (Henry Rosovsky)

    ___________*______________      Director
     (H. Onno Ruding)

    ___________*______________      Director
     (William D. Smithburg)



*By     /s/  WILLIAM D. EGGERS
           (William D. Eggers)
              Attorney-in-fact


<PAGE>

                          EXHIBIT INDEX
                                


Exhibit
Number              Description

5.01                Opinion of Counsel
23.01               Consent of Counsel (included in Exhibit 5.1)
23.02               Consent of PricewaterhouseCoopers LLP
24.01               Powers of Attorney


<PAGE>

                                                  Exhibit 5.1








                                   August 21, 1998


Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC  20549

Dear Sirs:

     I am Senior Vice President and General Counsel of Corning
Incorporated (the "Company") 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 an aggregate
of 8,960,149 shares of Corning's Common Stock, $.50 par value,
(which includes 960,149 shares registered but not issued in
connection with the Company's 1994 Stock Option Plan, which
shares are carried forward to and deemed covered by the Form S-8)
which may be issued or sold by the Company pursuant to its 1998
Stock Option Plan and 1998 Incentive Stock Plan (the "Plans")
described in such registration statement.

     In this connection, I have examined the originals, or copies
certified to my satisfaction, of such corporate records of the
Company, certificates of public officials and officers of the
Company, 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.   The Company is a corporation duly incorporated and
validly existing under the laws of the State of New York;

     2.   The shares of the Company's Common Stock to be sold by
the Company pursuant to the Plans, when issued or sold in
accordance with the Plans, will be duly authorized, validly
issued, fully paid and non-assessable;

     3.   The Plans are not subject to the provisions of the
Employee Retirement Income Security Act of 1974.

     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 23.02


               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 "Interests 
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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 22nd day of July, 1998.



                                /s/  WILLIAM D. SMITHBURG
                              William D. Smithburg
[{"type": "S-8", "sequence": "1", "secsgml_size_bytes": 61120}]
{"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": "333-61983", "film-number": "98695428"}, "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
                     _______________________
                                
    New York         Corning, New York          14831         16-0393470
(State or other      (Address of principal    (Zip Code)   (I.R.S. Employer
jurisdiction of      executive offices)                  identification No.)
incorporation or 
organization)               

                     1986 STOCK OPTION PLAN
                     1989 STOCK OPTION PLAN
                     1994 STOCK OPTION PLAN
                     1998 STOCK OPTION PLAN
                    1998 INCENTIVE STOCK PLAN
                    (Full title of the plans)
                                
                    _________________________
                                
                        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                        Proposed Maximum  Proposed Maximum     Amount of
Securities Being  Amount Being  Offering Price    Aggregate            Registra-
Registered        Registered    Per Share         Offering Price
tion Fee

Common Stock
Par Value
$.50 per share.....8,000,000 shares
$30.00    $240,000,000         $70,800
________________________________________________________________________________
Plus such indeterminate number of shares of Common Stock as may be
      required in the event of an adjustment as a result of an increase in 
      the number of issued shares of Common Stock resulting from certain stock 
      dividends or a reclassification of the Common Stock.  This registration 
      statement is also deemed to relate to 929,335 shares previously registered
      on, and being carried forward from, Form S-8 (no. 33-58193) in 
      connection with the 1994 Stock Option Plan with respect to which a 
      registration fee of $10,595 has been paid.
Estimated solely for the purpose of calculating the registration fee.
In accordance with Rule 429, the Prospectus which relates to this 
registration statement is a combined Prospectus which also relates to 
Registration Statement No. 33-12605, No. 33-30815 and No. 33-58193.
EXPLANATORY STATEMENT

     A total of 7,000,000 shares of the Common Stock, par value $.50 per 
share, of the registrant, Corning Incorporated, a New York corporation (the 
"Company"), were registered by Registration Statement on Form S-8, File 
No. 33-58193, to be issued in connection with the Company's 1994 Stock 
Option Plan (the "1994 Plan").  Of such shares, options covering 929,335, 
with respect to which a registration fee of $10,595 has been paid, have not
been granted under the 1994 Plan and, pursuant to Instruction E to Form S-8, 
such shares are carried forward to, and deemed covered by, the Registration 
Statement on Form S-8 filed on or about the date hereof in connection with the 
Company's 1998 Stock Option Plan and its 1998 Incentive Stock Plan.
                                
                             PART II

       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 ended March 31, 1998 and June 30, 1998, respectively,
     and 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 5.  Interests of Named Experts and Counsel

    The consolidated financial statements of the Company and of
Dow Corning Corporation incorporated in this Registration
Statement by reference to Corning's Annual Report on Form 10-K
for the fiscal 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 shares of Corning
Common Stock offered hereby.  Mr. Eggers owns substantially less
than 1% of Corning Common Stock.

Item 6.  Indemnification of Directors and Officers

     Under the New York Business Corporation Law ("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 Section 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 under the Securities Act, which
might be incurred by them in such capacities.

Item 8.  List of Exhibits

 5.01     Opinion of Counsel.
     
23.01     Consent of Counsel (included in Exhibit 5.01).

23.02     Consent of PricewaterhouseCoopers LLP.

24.01     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,
          represents 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)(l)(i) and (a)(l)(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)
Signature                     Capacity

     __________*______________      Director
     (Norman E. Garrity)

     __________*______________      Director
     (Gordon Gund)

     __________*______________      Director
     (John M. Hennessy)

    ___________*______________      Director
     (James R. Houghton)

    ___________*______________      Director
     (James W. Kinnear)

    ___________*______________      Director
     (John W. Loose)

    ___________*______________      Director
     (James J. O'Connor)

    ___________*______________      Director
     (Catherine A. Rein)

    ___________*______________      Director
     (Henry Rosovsky)

    ___________*______________      Director
     (H. Onno Ruding)

    ___________*______________      Director
     (William D. Smithburg)

*By     /s/  WILLIAM D. EGGERS
           (William D. Eggers)
              Attorney-in-fact
EXHIBIT INDEX
                                

Exhibit
Number              Description

5.01                Opinion of Counsel
23.01               Consent of Counsel (included in Exhibit 5.1)
23.02               Consent of PricewaterhouseCoopers LLP
24.01               Powers of Attorney
Exhibit 5.1

                                   August 21, 1998

Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC  20549

Dear Sirs:

     I am Senior Vice President and General Counsel of Corning
Incorporated (the "Company") 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 an aggregate
of 8,960,149 shares of Corning's Common Stock, $.50 par value,
(which includes 960,149 shares registered but not issued in
connection with the Company's 1994 Stock Option Plan, which
shares are carried forward to and deemed covered by the Form S-8)
which may be issued or sold by the Company pursuant to its 1998
Stock Option Plan and 1998 Incentive Stock Plan (the "Plans")
described in such registration statement.

     In this connection, I have examined the originals, or copies
certified to my satisfaction, of such corporate records of the
Company, certificates of public officials and officers of the
Company, 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.   The Company is a corporation duly incorporated and
validly existing under the laws of the State of New York;

     2.   The shares of the Company's Common Stock to be sold by
the Company pursuant to the Plans, when issued or sold in
accordance with the Plans, will be duly authorized, validly
issued, fully paid and non-assessable;

     3.   The Plans are not subject to the provisions of the
Employee Retirement Income Security Act of 1974.

     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 23.02

               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 "Interests 
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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 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  shares of its Common Stock to be offered and sold by  Corning
Incorporated to its employees and to employees of certain of  its
subsidiaries  pursuant to its 1998 Employee Equity  Participation
Program  comprised  of the 1998 Stock Option Plan  and  the  1998
Incentive  Stock  Plan plus shares of its Common Stock  available
for  option or grant, shares from expired or terminated  options,
shares  not  earned  or  forfeited and shares  withheld  for  the
payment  of  taxes  under its 1994 Employee Equity  Participation
Program,   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 shares of Common Stock, to any  and
all  amendments to said Registration Statements, including  Post-
Effective  Amendments,  and  to  any  and  all  instruments   and
documents  filed  as  a part of or in connection  with  the  said
Registration  Statements or amendments thereto; HEREBY  RATIFYING
AND CONFIRMING all that said attorneys and agents, or any one  of
them, shall do or cause to be done by virtue hereof.

      IN  WITNESS  WHEREOF, the undersigned has subscribed  these
presents this 22nd day of July, 1998.

                                /s/  WILLIAM D. SMITHBURG
                              William D. Smithburg