Exhibit 23(a) to Form S-3

                CONSENT OF INDEPENDENT ACCOUNTANTS

           We hereby consent to the incorporation by reference in
the Prospectus constituting part of this Registration Statement
on Form S-3 of our report dated January 15, 1997 appearing on
page 12 of Eastman Kodak Company's Annual Report on Form 10-K for
the year ended December 31, 1996. We also consent to the
reference to us under the heading "Experts" in such Prospectus.

PRICE WATERHOUSE LLP
Rochester, New York
July 22, 1997