Item 2.02 Results of Operations and Financial Condition

On October 23, 2008, the registrant publicly released its financial results for third quarter 2008. The full text of the release is furnished as Exhibit 99.01 to this Form 8-K, and is incorporated herein by reference. This information shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

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EASTMAN CHEMICAL COMPANY - EMN October 23, 2008

Item 9.01 Financial Statements and Exhibits:

(d) Exhibits

The following exhibit is furnished pursuant to Item 9.01:

99.01 Public release by the registrant on October 23, 2008 of third quarter 2008 financial results.

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EASTMAN CHEMICAL COMPANY - EMN October 23, 2008

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

Eastman Chemical Company

By: _/s/Scott V. King_____________________________ Scott V. King
Vice President, Controller and Chief Accounting Officer

Date: October 23, 2008