EXHIBIT 5.1



October 2, 2002

To the Board of Directors of
Corning Incorporated

Ladies and Gentlemen:

         I am Senior Vice President and General Counsel of Corning Incorporated,
a New York corporation ("Corning"), and am familiar with the preparation and
filing of a Registration Statement on Form S-3 (the "Registration Statement")
under the Securities Act of 1933, as amended, with respect to 30,376,670 shares
of Corning Common Stock, par value $.50 per share, issued on September 30, 2002
to Lucent Technologies International Inc., a subsidiary of Lucent Technologies
Inc., pursuant to a Securities Purchase Agreement dated as of July 24, 2001, as
amended by Amendment No. 1, dated as of September 30, 2002, by and between
Corning, Corning International Corporation and Lucent Technologies Inc. (as so
amended, the "Agreement").

         In this connection, I have examined the originals, or copies certified
to my satisfaction, of such corporate records of Corning, certificates of public
officials and officers of Corning, and other documents as I deemed pertinent as
a basis for the opinions hereinafter expressed.

         Based upon the foregoing, and having regard for such legal
considerations as I have deemed relevant, I am of the opinion that:

         1.       Corning is a corporation duly incorporated and validly
                  existing under the laws of the State of New York;

         2.       The execution and delivery on behalf of Corning of the
                  Agreement has been duly authorized by all proper corporate
                  proceedings of Corning and the Agreement constitutes a legal,
                  valid and binding instrument of Corning; and

         3.       The shares of Corning common stock, when issued by Corning
                  pursuant to the terms of the Agreement, will be legally
                  issued, fully paid and non-assessable.

         I hereby consent to the filing of this opinion as an exhibit to the
Registration Statement and further consent to the use of my name under the
caption "Legal Matters" in the Registration Statement.

                                                     Very truly yours,

                                                     /s/  WILLIAM D. EGGERS


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