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Success is never a destination - it is a go (Satenig St. Marie) and there is a company that understands that journey. Kodak has been near for many years providing families around the world with innovative and high quality products. Many homes worldwide acknowledge and associate film with the Kodak name. The company ranks as a premier transnational corporation, with a brand recognized in virtually every ground around the world (Kodak History). However, the changes in technology create a dilemma for Kodak. The companys considerations for digital imaging will change its huge history with 35mm film production. Will the shift from 35mm to digital imaging expunge Kodaks successful journey? To find an answer to this question, we must test Kodak from an economic perspective. An economic perspective views many different factors and determines whether it is in Kodaks best interest to pursue digital imaging, will give generous evidence to support a rational decision. The era of digita l photography is well under way. After surpassing sales of film cameras in 2003, the demand for digital devices in the US and other developed marts continues to swell. fit to market research firm IDC, during the first nine months of 2004, U.S. shipments of digital up to now cameras grew by close to 50%, vs. the same period in 2003. Conversely, we call in U.S. shipments of traditional film cameras declined at a double-digit rate in 2004, and we conceptualise a similar drop in 2005 (Stice). With the technology currently available, digital photography holds several major receiptss over traditional film photography. The benefits chiffonier be categorized by cost, time, and versatility (Bhatia). Kodak wisely restructured its manufacturing to remain a pie-eyed competitor in the industrys market demand for traditional 35mm film. Film cameras are slowly declining in existing markets. Kodak takes full advantage of the situation by shifting its core focus to the increasingly demanded d igital imaging technologies. But since emerging markets continue their demand for traditional products, an businesslike number of production factors are still available in chinaware and India, where Kodak will continue service and support products for existing markets. Their strategy is to need the profit gap left from traditional product sales losings with sales gains from the new digital products plus gain top market share. In 2004, Kodak Operating Systems (KOS), charged with Kodaks Manufacturing and Logistics, began making manufacturing plans to restructure decisions as they realized the opportunity costs of having un- or under-used factors of production at PPC1 (See Fig.