Exhibit (23)(a)

                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated March 13, 2003 relating to the
financial statements and financial statement schedule, which appears in Eastman
Kodak Company's Annual Report on Form 10-K for the year ended December 31, 2002.
We also consent to the references to us under the heading "Experts" in such
Registration Statement.


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Rochester, New York
September 5, 2003