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EXHIBIT 23.03
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement and the Registration Statements on Form S-3 of Corning
Incorporated. (File Numbers 333-44328, 333-44328-1), of the Securities Act of
1933, as amended, of our report dated March 31, 2000 relating to the combined
financial statements of the Lichtwellenleiter Group of Siemens AG for the
year ended September 30, 1999 which report appears in the Form 8-K of Corning
Incorporated dated April 17, 2000 and the reference to our firm appearing
under the heading "Experts" in such Registration Statement.
/s/ KPMG Deutsche Treuhand-Gesellschaft
Aktiengesellschaft
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KPMG Deutsche Treuhand-Gesellschaft
Aktiengesellschaft
Wirtschaftsprufungsgesellschaft
Munich,
October 16, 2000
