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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000031235-04-000128.txt : 20041209
<SEC-HEADER>0000031235-04-000128.hdr.sgml : 20041209
<ACCEPTANCE-DATETIME>20041209160331
ACCESSION NUMBER:		0000031235-04-000128
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20041207
ITEM INFORMATION:		Cost Associated with Exit or Disposal Activities
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20041209
DATE AS OF CHANGE:		20041209

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EASTMAN KODAK CO
		CENTRAL INDEX KEY:			0000031235
		STANDARD INDUSTRIAL CLASSIFICATION:	PHOTOGRAPHIC EQUIPMENT & SUPPLIES [3861]
		IRS NUMBER:				160417150
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-00087
		FILM NUMBER:		041193482

	BUSINESS ADDRESS:	
		STREET 1:		343 STATE ST
		CITY:			ROCHESTER
		STATE:			NY
		ZIP:			14650
		BUSINESS PHONE:		7167244000

	MAIL ADDRESS:	
		STREET 1:		343 STATE STREET
		CITY:			ROCHESTER
		STATE:			NY
		ZIP:			14650
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>dec920048-k.txt
<DESCRIPTION>EASTMAN KODAK COMPANY 8-K FILING
<TEXT>
                                                              <PAGE> 1

                               UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              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): December 7, 2004



                              Eastman Kodak Company
               (Exact name of registrant as specified in its charter)



New Jersey                            1-87                 16-0417150
- ----------------------------------------------------------------------
(State or Other Jurisdiction       (Commission           (IRS Employer
    of Incorporation)             File Number)      Identification No.)


                                343 State Street,
                            Rochester, New York 14650
            (Address of Principal Executive Office) (Zip Code)


      Registrant's telephone number, including area code (585) 724-4000
                                                          -------------


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 Securities
     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))

                                                                <PAGE> 2

ITEM 2.05  Costs Associated with Exit or Disposal Activities

On December 7, 2004, Eastman Kodak Company committed to plans to close
manufacturing operations in Toronto, Canada, by June 30, 2005.  These
actions reflect the Company's plan to manage its manufacturing plants as
worldwide assets based on global capacity requirements.

As a result of these actions, the Company will incur restructuring-
related charges of approximately $105 million, including accelerated
depreciation on the equipment and buildings (through June 30, 2005),
employee severance costs and other exit costs of approximately $55
million, $26 million and $24 million, respectively.  In addition, the
Company will record approximately $4 million in other operational
charges.  The severance, other exit costs and other operational charges
require the outlay of cash, while the accelerated depreciation
represents a non-cash charge.

These actions are a part of the Company's restructuring program that was
announced on January 22, 2004. The Company expects that it will continue
to consolidate its worldwide manufacturing operations in order to
eliminate excess capacity.

A copy of the December 9, 2004 press release issued in Canada related to
this action is attached as Exhibit (99.1).


ITEM 9.01  Financial Statements and Exhibits

(c) Exhibit

(99.1)  Eastman Kodak Company Canadian press release dated December 9,
        2004 regarding closure of Toronto, Canada manufacturing facility.

                                                        <PAGE> 3


                                 SIGNATURE


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.



                                             EASTMAN KODAK COMPANY



                                             By: /s/ Richard G. Brown, Jr.
                                             -----------------------------
                                             Richard G. Brown, Jr.
                                             Controller

Date:  December 9, 2004

                                                                <PAGE> 4

                           EASTMAN KODAK COMPANY
                             INDEX TO EXHIBIT

Exhibit No.

(99.1)  Eastman Kodak Company Toronto, Canada press release dated
        December 9,  2004.

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>exhibit991.txt
<DESCRIPTION>EXHIBIT (99.1)
<TEXT>
                                              Exhibit (99.1)

EASTMAN KODAK COMPANY

Kodak Canada Inc. Announces Changes to Toronto Manufacturing
Operations

Response to Structural Changes in the Worldwide Imaging
Industry

TORONTO, ON, December 9, 2004 - Kodak Canada Inc. today
announced that it will be closing its Toronto manufacturing
operations as part of a three-year worldwide program by
Eastman Kodak Company to reduce employment by 12,000-15,000
and facilities square footage by one-third.

The company is consolidating many different types of
functions and operations at sites around the world to
maintain competitiveness in the face of fundamental changes
in the imaging market driven by the rising popularity of
digital photography. Kodak manages its manufacturing plants
as worldwide assets and makes strategic asset decisions
based on global capacity requirements.

The Toronto manufacturing operation closure will be
completed by mid-2005 and the workforce reduction will
affect approximately 360 employees. Impacted employees will
receive severance packages, access to counseling support,
outplacement services and a retaining allowance.

"Kodak Canada remains committed to the Canadian market and
will continue to offer the full array of leading traditional
and digital imaging products and services," said Michael
Ducey, President of Kodak Canada Inc. "Approximately 550
employees in a variety of sales, marketing, service, and
support activities will continue to work for Kodak in
Canada."

"This is a very difficult decision because it affects our
employees who have performed so well," Ducey said. "This
decision reflects the changing realities of the global
imaging marketplace to which all companies must adapt. We
acknowledge and thank the impacted employees for their
contribution to the company over the years and we will make
every effort to assist them in their transition."

Products currently manufactured in Toronto will be
transitioned to other Kodak plants.


KODAK CANADA INC.

For more than a century, Kodak Canada Inc. has been meeting
the imaging needs of Canadians - in consumer, professional,
motion picture, health and commercial applications. Today,
Kodak Canada's sales, marketing and distribution teams offer
customers a full range of products and services that make
picture taking and picture making easier, faster, more
versatile and more exciting.

For more information visit www.kodak.ca

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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