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                                                                   EXHIBIT 23.01


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (No. 33-73808, No. 33-73810, No. 33-73812 and No.
33-77844) of Eastman Chemical Company of our report dated January 21, 1997
relating to the consolidated financial statements of Eastman Chemical Company
appearing on page 30 of this Annual Report on Form 10-K.



/s/ Price Waterhouse LLP
- ---------------------------------------
PRICE WATERHOUSE LLP
New York, New York
March 12, 1997







































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