EXHIBIT 23.1


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


         We hereby consent to the incorporation by reference in this
Registration Statement on Form S-8 of our report dated March 16, 2005 except for
Notes 18 and 24, as to which the date is June 20, 2005, relating to the
consolidated financial statements, financial statement schedules, management's
assessment of the effectiveness of internal control over financial reporting and
the effectiveness of internal control over financial reporting, which appears in
The Goodyear Tire & Rubber Company's Current Report on Form 8-K dated June 20,
2005.



     /s/ PricewaterhouseCoopers LLP
     PricewaterhouseCoopers LLP
     July 28, 2005