In 1882 Walker joined with W. H. Reid and J. Inglis to make dry plates, a business continued by Inglis for several years. In 1883 Walker gave up making cameras, and the "Rochester Optical Company" was established by W. F. Carlton to take over his assets. In 1899 five camera companies decided to join forces to form the "Rochester Optical and Camera Company." In 1903 the company was taken over by Kodak.

Unfortunately the new combined company was not a success and lost as much as $100,000 a year, so in 1903 their entire assets were acquired by George Eastman for $330,000, and their name was changed back to the Rochester Optical Company. In 1907 it became the Rochester Optical Division of the Eastman Kodak Company, and in 1918 the Rochester Optical Department.