Item 15(c) Exhibit 23

                       Consent of Independent Accountants


PricewaterhouseCoopers LLP


We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement  on  Forms  S-8  (Nos.  33-55345,  33-58193,   333-24337,   333-26049,
333-26151,  333-41246,  333-61975,  333-61983,  333-91879, 333-95693, 333-60480,
333-82926,  and  333-87128)  and  Forms  S-3  (Nos.  333-41244,  333-57082,  and
333-100302)  of Corning  Incorporated  of our report  dated  January  21,  2003,
relating to the financial  statements and financial  statement  schedule,  which
appears in this Form 10-K.



/s/ PricewaterhouseCoopers LLP


New York, New York
February 19, 2003