Washington, DC 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) April 18, 2005

                              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)

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

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

Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions:

[ ] Written communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)

[  ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act 
(17 CFR 240.14a-12)

[  ] Pre-commencement communications pursuant to Rule 14d-2(b) under the 
Exchange Act (17 CFR 240.14d-2(b))

[  ] Pre-commencement communications pursuant to Rule 13e-4(c) under the 
Exchange Act (17 CFR 240.13e-4(c))

Item 2.02.  Results of Operations and Financial Condition

Item 7.01.  Regulation FD Disclosure

The  following  information  is  furnished  pursuant  to Item 2.02  "Results  of
Operation and Financial  Condition" and Item 7.01 "Regulation FD Disclosure." On
April 18, 2005, Corning  Incorporated  issued a press release concerning revised
guidance for the quarter  ended March 31,  2005. A copy of the press  release is
attached as Exhibit 99 and is incorporated herein by reference.

The information in this report,  being furnished  pursuant to Item 2.02 and 7.01
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

Item 9.01.  Financial Statements and Exhibits

(c)  Exhibit

     99     Press Release dated April 18, 2005, issued by Corning Incorporated.


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 thereunto duly authorized.

                             CORNING INCORPORATED

Date: April 18, 2005         By    /s/  KATHERINE A. ASBECK                  
                                        Katherine A. Asbeck
                                        Senior Vice President and Controller

                                                                      Exhibit 99


Media Relations Contact:                   Investor Relations Contact:
Daniel F. Collins                          Kenneth C. Sofio
(607) 974-4197                             (607) 974-7705
collinsdf@corning.com                      sofiokc@corning.com

            Corning Expects First-Quarter Results to Exceed Guidance

CORNING, N.Y. -- Corning Incorporated (NYSE:GLW) today announced that it expects
2005  first-quarter  sales to be in the range of $1.04  billion to $1.05 billion
and  earnings  per  share  (EPS) to be in the  range of $0.16 to  $0.17,  before
special items.  Corning's  first quarter ended March 31, 2005. This EPS estimate
is a non-GAAP  financial  measure.  This and all non-GAAP financial measures are
reconciled on the company's  investor relations Web site and in an attachment to
this news release.

The first-quarter sales and EPS ranges exceed the company's previously announced
guidance  of sales  between  $980  million to $1.03  billion and EPS of $0.11 to
$0.13, excluding special items. This is a non-GAAP financial measure.

The company said that its improved expectations on first-quarter results are due
to  significantly   stronger   performance  from  Dow  Corning  Corporation  and
higher-than-expected  demand for Corning's hardware and equipment  products.  In
addition, the company expects that its first-quarter results will benefit from a
lower-than-anticipated  corporate tax rate. Corning also expects that the volume
and pricing of optical  fiber and liquid  crystal  display  glass will be within
previously stated guidance ranges for the first quarter.

Corning  plans to issue  its  first-quarter  results  after  the New York  Stock
Exchange close of business on Tuesday, April 26.

First-Quarter Conference Call Information 
The  company  will host a  first-quarter  conference  call at 8:30  a.m.  EDT on
Wednesday,  April 27. To access the call, dial (630)  395-0017.  The password is
Earnings.  A replay of the call will begin at  approximately  10:30 a.m. EDT and
will run through 5 p.m. EDT, Wednesday,  May 11. To listen, dial (203) 369-2041;
no pass code is required.  To listen to a live audio webcast of the call, please
go    to     Corning's     Web    site    and    follow    the     instructions:
http://www.corning.com/investor_relations.  The audio  webcast  will be archived
for one year following the call.


Corning Expects First-Quarter Results to Exceed Guidance
Page Two

Presentation of Information in this News Release
Non-GAAP  financial  measures are not in accordance  with, or an alternative to,
GAAP.  Corning's  non-GAAP  EPS measure  excludes  the impact of gains or losses
arising from restructuring or impairment actions and any further  adjustments to
the asbestos  settlement  reserve required by movement in Corning's stock price.
The company  believes  presenting  a non-GAAP  EPS measure is helpful to analyze
financial  performance  without  the  impact of unusual  items that may  obscure
trends  in the  company's  underlying  performance.  This  non-GAAP  measure  is
reconciled on the company's  website at  www.corning.com/investor_relations  and
accompanies this news release.

About Corning Incorporated
Corning Incorporated  (www.corning.com) is a diversified technology company that
concentrates its efforts on high-impact growth  opportunities.  Corning combines
its  expertise  in  specialty  glass,   ceramic  materials,   polymers  and  the
manipulation of the properties of light,  with strong process and  manufacturing
capabilities  to develop,  engineer  and  commercialize  significant  innovative
products  for  the  telecommunications,   flat  panel  display,   environmental,
semiconductor, and life sciences industries.


                        Three Months Ended March 31, 2005
           (Unaudited; amounts in millions, except per share amounts)

Corning's earnings per share (EPS) excluding special items for the first quarter
of 2005 is a non-GAAP  financial  measure  within the meaning of Regulation G of
the Securities and Exchange  Commission.  Non-GAAP financial measures are not in
accordance with, or an alternative to, generally accepted accounting  principles
(GAAP).  The  company  believes  presenting  non-GAAP  EPS is helpful to analyze
financial  performance  without  the  impact of unusual  items that may  obscure
trends in the company's  underlying  performance.  A detailed  reconciliation is
provided below outlining the differences  between this non-GAAP  measure and the
directly related GAAP measure.

Guidance: EPS excluding special items            $ 0.16        $ 0.17

Special items:
     Restructuring, impairment and other 
      (charges) and credits (a)                   (0.01)        (0.01)

     Asbestos settlement (b)                       0.01          0.01
                                                 ------        ------

Earnings per share                                 0.16          0.17

(a)  In the first quarter of 2005,  Corning recorded an impairment charge of $19
     million  for an other  than  temporary  decline  in the  fair  value of its
     investment in Avanex  Corporation  (Avanex).  At March 31, 2005,  shares of
     Avanex were trading at $1.30 per share  compared to Corning's  average cost
     basis of $2.40 per share. Corning does not believe it will recover its cost
     basis in Avanex shares given the significant decline in its stock price.

(b)  As part of Corning's  asbestos  settlement  arrangement to be  incorporated
     into the Pittsburgh Corning Corporation  reorganization  plan, Corning will
     contribute,  when the  reorganization  plan becomes  effective,  25 million
     shares of Corning  common  stock to a trust.  This  portion of the asbestos
     liability requires  quarterly  adjustment based upon movements in Corning's
     common stock price prior to contribution of the shares to the trust. In the
     first  quarter of 2005,  Corning  recorded a credit of $16  million for the
     change in its common  stock price of $11.13 at March 31,  2005  compared to
     $11.77, the common stock price at December 31, 2004.

This schedule  contains  forward  looking  statements  within the meaning of the
Private  Securities   Litigation  Reform  Act  of  1995.  Such  forward  looking
statements  are based on current  expectations  and  involve  certain  risks and
uncertainties.  Actual  results may differ from those  projected  in the forward
looking statements.  Additional  information concerning factors that could cause
actual results to materially differ from those in the forward looking statements
is contained in the Securities and Exchange Commission filings of this Company.