<PAGE>
EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this
Registration Statement on Form S-3 of our report dated February 2,
2000, except for Note 18, which is as of February 14, 2000, relating to
the financial statements, which appear 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. We also consent to the reference to us under
the heading "Experts" in such Registration Statement.
/s/ PRICEWATERHOUSECOOPERS LLP
------------------------------
PRICEWATERHOUSECOOPERS LLP
New York, New York
July 11, 2000
