Exhibit 23.01

                       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 appears 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
August 23, 2000