-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001209191-08-013516.txt : 20080226
<SEC-HEADER>0001209191-08-013516.hdr.sgml : 20080226
<ACCEPTANCE-DATETIME>20080226174620
ACCESSION NUMBER:		0001209191-08-013516
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080222
FILED AS OF DATE:		20080226
DATE AS OF CHANGE:		20080226

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EASTMAN CHEMICAL CO
		CENTRAL INDEX KEY:			0000915389
		STANDARD INDUSTRIAL CLASSIFICATION:	PLASTICS, MATERIALS, SYNTH RESINS & NONVULCAN ELASTOMERS [2821]
		IRS NUMBER:				621539359
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 511
		STREET 2:		200 SOUTH WILCOX DRIVE
		CITY:			KINGSPORT
		STATE:			TN
		ZIP:			37660
		BUSINESS PHONE:		4232292000

	MAIL ADDRESS:	
		STREET 1:		P O BOX BOX 511 B-54D
		CITY:			KINGSPORT
		STATE:			TN
		ZIP:			37662

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			LORRAINE RICHARD A
		CENTRAL INDEX KEY:			0001270569

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12626
		FILM NUMBER:		08644028

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		423 229 1295

	MAIL ADDRESS:	
		STREET 1:		C/O EASTMAN CHEMICAL COMPANY
		STREET 2:		200 S WILCOX DRIVE
		CITY:			KINGSPORT
		STATE:			TN
		ZIP:			37660
</SEC-HEADER>
<DOCUMENT>
<TYPE>4/A
<SEQUENCE>1
<FILENAME>boa11801_boa08lra2.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4/A</documentType>

    <periodOfReport>2008-02-22</periodOfReport>

    <dateOfOriginalSubmission>2008-02-26</dateOfOriginalSubmission>

    <issuer>
        <issuerCik>0000915389</issuerCik>
        <issuerName>EASTMAN CHEMICAL CO</issuerName>
        <issuerTradingSymbol>EMN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001270569</rptOwnerCik>
            <rptOwnerName>LORRAINE RICHARD A</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>EASTMAN CHEMICAL COMPANY</rptOwnerStreet1>
            <rptOwnerStreet2>200 SOUTH WILCOX DRIVE</rptOwnerStreet2>
            <rptOwnerCity>KINGSPORT</rptOwnerCity>
            <rptOwnerState>TN</rptOwnerState>
            <rptOwnerZipCode>37660</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>SVP and CFO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-02-22</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>14250</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>42805</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-02-22</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>F</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>3770</value>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>66.21</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>39035</value>
                    <footnoteId id="F3"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>746</value>
                    <footnoteId id="F4"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>ESOP</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Payout under performance shares awarded at beginning of three-year (2005-2007) performance period under terms of a long-term performance subplan of the Omnibus Long-Term Compensation Plan.</footnote>
        <footnote id="F2">Shares of common stock withheld in payment of tax liability incident to payout under performance shares.</footnote>
        <footnote id="F3">The original Form 4 filed February 26, 2008 incorrectedly reported 2,955 shares withheld in payment of taxes in connection with the payout under performance shares.  This amended Form 4 corrects the original Form 4 by reporting the correct number of shares withheld (3,770) and of shares of common stock beneficially owned directly following the reported transaction.</footnote>
        <footnote id="F4">Includes 170 shares acquired since March 8, 2007 resulting from company contribution.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Brian L. Henry, by Power of Attorney</signatureName>
        <signatureDate>2008-02-26</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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