EXHIBIT 23.2


            Consent of Independent Registered Public Accounting Firm


The Partners

South Pacific Tyres:

We consent to the inclusion in this registration statement on Form S-4 of The
Goodyear Tire & Rubber Company of our report dated October 13, 2004, except for
notes 31, 32 and 33 which are as of March 15, 2005, with respect to the
consolidated statements of financial position of South Pacific Tyres as of June
30, 2004, 2003 and 2002, and the related consolidated statements of financial
performance, partners' equity and cash flows for each of the years in the
three-year period ended June 30, 2004, and to the reference to our firm under
the heading "Experts" in the prospectus.

Our report refers to the Partnerships' restatement of its description of
significant differences between generally accepted accounting principles in
Australia and generally accepted accounting principles in the United States and
their effects on financial performance and partners' equity for each of the
years in the two-year period ended June 30, 2003.





/s/KPMG


Melbourne, Australia


November 14, 2005