伊士曼化學公司

????這家公司可算是所有子公司的祖師爺。公司位于田納西州的金仕堡，2011年以72億美元的營業收入位列“財富500強”榜單的第346位。該公司主要生產各種原材料、添加劑、化學制品和纖維。1920年，喬治?伊士曼為了應對一戰期間從歐洲進口的原材料短缺情況創建了這家公司。

????除了攝影所需的化學制劑和材料外，公司早期開發的產品是醋酸纖維，這種產品由高硫煤和木纖維制成，至今仍用于服裝和卷煙過濾嘴。時任柯達首席執行官的喬治?費舍爾1994年出售了這家公司，這個決策也是很多事后諸葛亮津津樂道的一件事。如果當初保留該公司，那就意味著柯達原本可以像富士膠卷公司（Fuji Film）那樣更多地轉向材料科學開發。

Eastman Chemical

????This could be considered the granddaddy of all the spin-offs. Based in Kingsport, Tenn., the firm was ranked 346 on the Fortune 500 with 2011 revenue of $7.2 billion. The company, which produces a range of materials, additives, chemicals, and fibers, was founded in 1920 by George Eastman in response to a shortage of raw materials coming from Europe during World War I.

????Beyond photographic chemicals and materials, one of the company's early developments was acetate yarn, which is manufactured from high sulfur coal and wood pulp and is still used in clothing and cigarette filters. Kodak's CEO at the time, George Fisher, sold Eastman Chemical (EMN, Fortune 500) in 1994 -- a decision that has been subject to much second guessing. Keeping it would have meant that Kodak could turn more toward material sciences, as Fuji Film did.