Item 2.02. Results of Operations and Financial Condition

The Corning Incorporated press release dated January 27, 2009 regarding its financial results for the fourth quarter ended December 31, 2008 and its first quarter 2009 earnings guidance is attached hereto as Exhibit 99.

The information in this report, being furnished pursuant to Item 2.02 of Form 8-K, shall not be deemed to be "filed" for purposes of Section 18 of the Securities and Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that Section, and is not incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as expressly set forth by specific reference in such filing.

Item 2.05. Costs Associated with Exit or Disposal Activities

On January 27, 2009, Corning Incorporated issued a press release including the announcement that it will recognize certain charges against its results for the first quarter ended March 31, 2009 as a result of a restructuring plan. A copy of the press release is attached as Exhibit 99, and its "Restructuring Plans" section is incorporated herein by reference.

On January 26, 2009, Corning committed to a restructuring plan to reduce its workforce by 3,500 employees. Corning made the decision to restructure because of the shift in its core businesses in the fourth quarter of 2008 due to the economic recession and resulting lower anticipated 2009 sales levels. Corning expects to complete this restructuring plan by the end of 2009. We estimate the total costs of this plan to be in the range of $115 million to $165 million, of which total cash expenditures are expected to be roughly $105 million to $150 million related to termination benefits.

Item 9.01. Financial Statements and Exhibits

(d) Exhibit

99 Press Release dated January 27, 2009, issued by Corning Incorporated.

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