EXHIBIT 99.2

               STATEMENT UNDER OATH OF PRINCIPAL FINANCIAL OFFICER
                   REGARDING FACTS AND CIRCUMSTANCES RELATING
                             TO EXCHANGE ACT FILINGS

I, Robert W. Tieken, state and attest that:

     (1) To the best of my knowledge, based upon a review of the covered reports
     of The Goodyear Tire & Rubber Company and, except as corrected or
     supplemented in a subsequent covered report:

     -    no covered report contained an untrue statement of a material fact as
          of the end of the period covered by such report (or in the case of a
          report on Form 8-K or definitive proxy materials, as of the date on
          which it was filed); and

     -    no covered report omitted to state a material fact necessary to make
          the statements in the covered report, in light of the circumstances
          under which they were made, not misleading as of the end of the period
          covered by such report (or in the case of a report on Form 8-K or
          definitive proxy materials, as of the date on which it was filed).

     (2) I have reviewed the contents of this statement with the Company's Audit
     Committee.

     (3) In this statement under oath, each of the following, if filed on or
     before the date of this statement, is a "covered report":

     -    The Annual Report on Form 10-K for the year ended December 31, 2001 of
          The Goodyear Tire & Rubber Company;

     -    all reports on Form 10-Q, all reports on Form 8-K and all definitive
          proxy materials of The Goodyear Tire & Rubber Company filed with the
          Commission subsequent to the filing of the Form 10-K identified above;
          and

     -    any amendments to any of the foregoing.


                                   /s/ Robert W. Tieken
                                ------------------------------------------------
Dated: August 6, 2002           Robert W. Tieken, Principal Financial Officer of
                                The Goodyear Tire & Rubber Company


         Subscribed and sworn to before me this 6th day of August, 2002.


                                        /s/ Audrey H. Sims
                                       -----------------------------------------
                                       Notary Public
                                       My Commission Expires: Feb 1 2004
                                       Audrey H. Sims, Notary Public
                                       Residence - Summit County
                                       State Wide Jurisdiction, Ohio