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Exhibit 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this
Registration Statement on Form S-8 of our report dated February 2,
2000, except for Note 18, which is as of February 14, 2000, relating
to the financial statements, which appears on page 24 of Corning
Incorporated's Annual Report on Form 10-K/A for the year ended
December 31, 1999. We also consent to the application of such report to
the financial statement schedule appearing on page 54 of the Form
10-K/A when such schedule is read in conjunction with the financial
statements referred to in our report.
/s/ PRICEWATERHOUSECOOPERS LLP
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PRICEWATERHOUSECOOPERS LLP
New York, New York
July 11, 2000
