Exhibit (21)

Subsidiaries of Eastman Kodak Company

                                                                                                        Organized

Companies Consolidated                                                            Under Laws of

Eastman Kodak Company                                                            New Jersey

    FPC, Inc.                                                                                     California

  Qualex Inc.                                                                                    Delaware

    Qualex Canada Photofinishing Inc.                                        Canada

  Eastman Gelatine Corporation                                                   Massachusetts

  Kodak Imaging Network, Inc. (formerly Ofoto, Inc.)              Delaware

  Kodak Graphic Communications Canada Company              Canada

    Kodak Canada Inc.                                                                    Canada

  Kodak Argentina S.A.I.C.                                                          Argentina

  Kodak Chilena S.A. Fotografica                                                Chile

  Kodak Americas, Ltd.                                                                  New York

  Kodak Venezuela, S.A.                                                                Venezuela

  Kodak (Near East), Inc.                                                                New York

  Kodak (Singapore) Pte. Limited                                                  Singapore

  Kodak Philippines, Ltd.                                                                New York

  Kodak Polychrome Graphics Company Ltd.                             Barbados

  Kodak Limited                                                                               England

    Cinesite (Europe) Limited                                                          England

    Kodak India Limited                                                                   India

    Kodak International Finance Limited                                       England

  Kodak Polska Sp.zo.o                                                                   Poland

  Kodak OOO                                                                                    Russia

  Kodak                                                                                              France

  Kodak Verwaltung GmbH                                                            Germany

  Eastman Kodak Holdings B.V.                                                    Netherlands

    Eastman Kodak Sarl                                                                    Switzerland

    Kodak Brasileira Comercio de Produtos para

       Imagem e Servicos Ltda.                                                          Brazil

    Kodak Nederland B.V.                                                                 Netherlands

    Kodak (Hong Kong) Limited                                                      Hong Kong

    Kodak (China) Limited                                                                 Hong Kong

      Kodak (China) Investment Company Ltd.                              China

Exhibit (21)

(Continued)

                                                                                                        Organized

Companies Consolidated                                                            Under Laws of

Eastman Kodak Company

  Kodak Korea Ltd.                                                                          South Korea

  Kodak New Zealand Limited                                                       New Zealand

  Kodak (Australasia) Pty. Ltd.                                                     Australia

  Kodak (Egypt) S.A.E.                                                                   Egypt

  Kodak (Malaysia) Sdn.Bhd.                                                        Malaysia

  Kodak (Taiwan) Limited                                                               Taiwan

  Eastman Kodak International Capital

    Company, Inc.                                                                              Delaware

    Kodak de Mexico S.A. de C.V.                                                   Mexico

    Kodak Export de Mexico, S. de R.L. de C.V.                            Mexico

    Kodak Mexicana, S.A. de C.V.                                                   Mexico

    Kodak A/S                                                                                     Denmark

    Kodak SA/NV                                                                                Belgium

    Kodak Norge A/S                                                                          Norway

    Kodak Societe Anonyme                                                             Switzerland

    Kodak (Thailand) Limited                                                            Thailand

  Kodak Gesellschaft m.b.H.                                                             Austria

  Kodak Kft.                                                                                        Hungary

  Kodak Oy                                                                                         Finland

  Kodak S.p.A.                                                                                    Italy

  Kodak Portuguesa Limited                                                             New York

  Kodak, S.A.                                                                                       Spain

  Kodak Nordic AB                                                                             Sweden

  Kodak Japan Ltd.                                                                             Japan

    K. K. Kodak Information Systems                                               Japan

    Kodak Digital Product Center, Japan Ltd.                                  Japan

  Kodak Electronic Products (Shanghai) Company

    Limited                                                                                              China

  Kodak (China) Company Limited                                                   China

    Kodak (China) Graphic Communications Company Ltd.          China

  Kodak (Wuxi) Company Limited                                                    China

  Kodak (Xiamen) Company Limited                                                China

  Kodak (Shanghai) International Trading

    Co. Ltd.                                                                                             China

  Shanghai Da Hai Camera Co., Ltd.                                                 China

Note:  Subsidiary Company names are indented under the name of the parent company.

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