Washington, D.C. 20549


                                    FORM 8-K

                                 CURRENT REPORT
                       Pursuant to Section 13 or 15(d) of
                       The Securities Exchange Act of 1934

        Date of report (Date of earliest event reported): October 9, 2002

                              CORNING INCORPORATED
             (Exact name of registrant as specified in its charter)

           New York                    1-3247                   16-0393470
(State or other jurisdiction        (Commission           (I.R.S. Employer
        of Incorporation)           File Number)          Identification No.)

 One Riverfront Plaza, Corning, New York                             14831
 (Address of principal executive offices)                         (Zip Code)

Registrant's telephone number, including area code         (607) 974-9000

         (Former name or former address, if changed since last report.)

                                Page 1 of 4 Pages
                             Exhibit Index on Page 4

Item 9. Regulation FD Disclosure

On October 9, 2002, Corning  Incorporated issued a press release stating that it
expects its results for the third quarter ended  September 30, 2002 to be within
the range of its previously  announced guidance.  The press release is furnished
herewith as Exhibit 99.1.

(c)  Exhibits.

99.1     Press Release dated October 9, 2002.


     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.

Dated:    October 9, 2002

                                            CORNING INCORPORATED

                                            By:      /s/ Katherine A. Asbeck
                                            Katherine A. Asbeck
                                            Senior Vice President & Controller


                                INDEX TO EXHIBITS

(c)      Exhibits

99.1     Press Release dated October 9, 2002


Media Relations Contact:                          Investor Relations Contact:
Daniel F. Collins                                 Kenneth C. Sofio
(607) 974-4197                                    (607) 974-7705                   

Corning Expects Third-Quarter Results to Meet Guidance

CORNING,  N.Y. -- Corning Incorporated  (NYSE:GLW) today said that for the third
quarter ended  September 30, 2002, it expects  results to be within the range of
its previously announced guidance. The company anticipates sales for the quarter
will be between  $830  million and $840  million,  and that it will record a net
loss in the  range of  $0.07  to $0.08  per  share,  excluding  one-time  items.
Corning's   third-quarter   results  will  also  include  previously   announced
restructuring and impairment  charges of approximately $125 million pretax and a
$0.12  reduction  in  earnings  per  share as a  result  of the  declaration  of
dividends on  Corning's  7.00% Series C mandatory  convertible  preferred  stock
offering completed in the third quarter.  Including these items, Corning expects
to incur a net loss in the range of $0.27 to $0.28 per share for the quarter.

James B. Flaws,  vice chairman and chief financial  officer,  said, "We are very
pleased  that our  results  appear  to be coming  in  within  the range  that we
provided investors in our July guidance.  However, we are not satisfied with our
loss position. We warned investors in July that our telecommunications  business
could see further weakness and that has occurred, evidenced by our third-quarter
sales being at the lower end of our guidance range."

"The telecommunications industry outlook remains difficult, driven by additional
carrier  capital  expenditure  reductions,  lack of industry  consolidation  and
bankruptcies.  These  events  will  require us to do more  restructuring  in the
fourth  quarter,"  Flaws  said.  "While our  restructuring  actions to date have
helped our bottom line,  we must further align our  telecommunications  business
cost  structure to the new  realities of the markets in which we compete.  These
necessary steps in our  telecommunications  business,  combined with the ongoing
strength that we see in our advanced materials and information display segments,
will help us achieve our goal of profitability in 2003."


Corning Expects Third-Quarter Results to Meet Guidance
Page Two

Previously,  Corning said that further  restructuring  initiatives could include
more  headcount  reductions,  the  potential  sale  or  discontinuation  of some
non-core assets,  plant closures and  consolidation  of  manufacturing  capacity
within the telecommunications  segment, and the centralization of administrative

Flaws said, "We remain very comfortable  with our liquidity  position." He noted
that the company ended the third quarter with cash and short-term investments in
excess of $1.5 billion.  Corning will detail its third-quarter results, the next
phase of its restructuring  actions and its liquidity position in a news release
and investor conference call on October 30, 2002.

October 30th Conference Call Information
The company will host a conference  call at 8:30 a.m. EST on Wednesday,  October
30, 2002. To access the call, dial (212) 547-0138.  The password is Corning. The
leader is Sofio. A replay of the call will begin at approximately 10:30 a.m. EST
and will run through 5 p.m. EST on  Wednesday,  November 13, 2002. To access the
replay,  dial (402) 220-9812;  a password is not required.  A live audio webcast
will be available at  and will remain there
for 14 days following the call.

                           About Corning Incorporated
Established in 1851, Corning Incorporated ( creates leading-edge
technologies for the  fastest-growing  markets of the world's  economy.  Corning
manufactures    optical   fiber,   cable   and   photonic   products   for   the
telecommunications  industry;  and high-performance  displays and components for
television,  information technology and other communications-related industries.
The company also uses advanced materials to manufacture products for scientific,
semiconductor  and  environmental  markets.  Corning revenues for 2001 were $6.3

                    Forward-Looking and Cautionary Statements

This press release contains forward-looking statements that involve a variety of
business risks and other uncertainties that could cause actual results to differ
materially.  These risks and uncertainties include the possibility of changes or
fluctuations in global economic  conditions;  currency  exchange rates;  product
demand and industry capacity; competitive products and pricing; availability and
costs  of  critical  components  and  materials;  new  product  development  and
commercialization;  order  activity  and demand  from major  customers;  capital
spending  by  larger  customers  in the  telecommunications  industry  and other
business  segments;  the mix of sales between premium and non-premium  products;
possible disruption in commercial activities due to terrorist activity and armed
conflict;  ability to obtain  financing and capital on  commercially  reasonable
terms;  acquisition and divestiture activities;  the level of excess or obsolete
inventory;  the ability to enforce patents;  product and components  performance
issues; and litigation. These and other risk factors are identified in Corning's
filings with the Securities and Exchange Commission.  Forward-looking statements
speak  only  as of the day  that  they  are  made,  and  Corning  undertakes  no
obligation to update them in light of new information or future events.