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EXHIBIT 23.02
CONSENT OF INDEPENDENT AUDITORS
We consent to the reference to our firm under the caption "Experts" in the
Registration Statements on Form S-3 and related Prospectuses of Corning
Incorporated and Corning Finance B.V. (No. 333-44328 and 333-44328-1), and to
the incorporation by reference therein of our report dated December 21, 1999,
with respect to the consolidated financial statements and schedule of
NetOptix Corporation, filed with the Securities and Exchange Commission on
October 18, 2000.
/s/ Ernst & Young LLP
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ERNST & YOUNG LLP
Providence, Rhode Island
October 12, 2000
