Exhibit 25.1

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                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

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                                    FORM T-1

                            STATEMENT OF ELIGIBILITY
                   UNDER THE TRUST INDENTURE ACT OF 1939 OF A
                    CORPORATION DESIGNATED TO ACT AS TRUSTEE

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      CHECK IF AN APPLICATION TO DETERMINE ELIGIBILITY OF A TRUSTEE PURSUANT TO
- ---                            SECTION 305(b)(2)

                     WELLS FARGO BANK, NATIONAL ASSOCIATION
               (Exact name of trustee as specified in its charter)

A NATIONAL BANKING ASSOCIATION                             94-1347393
(Jurisdiction of incorporation or                          (I.R.S. Employer
organization if not a U.S. national                        Identification No.)
bank)

101 NORTH PHILLIPS AVENUE
SIOUX FALLS, SOUTH DAKOTA                                  57104
(Address of principal executive offices)                   (Zip code)

                              WELLS FARGO & COMPANY
                          LAW DEPARTMENT, TRUST SECTION
                                  MAC N9305-175
                  SIXTH STREET AND MARQUETTE AVENUE, 17TH FLOOR
                          MINNEAPOLIS, MINNESOTA 55479
                                 (612) 667-4608
            (Name, address and telephone number of agent for service)

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                       THE GOODYEAR TIRE & RUBBER COMPANY
               (Exact name of obligor as specified in its charter)

OHIO                                                       34-0253240
(State or other jurisdiction of                            (I.R.S. Employer
incorporation or organization)                             Identification
No.)

1144 EAST MARKET STREET
AKRON, OHIO                                                44316-0001
(Address of principal executive offices)                   (Zip code)

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                        11% SENIOR SECURED NOTES DUE 2011
                   FLOATING RATE SENIOR SECURED NOTES DUE 2011
                       (Title of the indenture securities)
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Item 1. General Information. Furnish the following information as to the
trustee:

          (a)  Name and address of each examining or supervising authority to
               which it is subject.

               Comptroller of the Currency
               Treasury Department
               Washington, D.C.  20230

               Federal Deposit Insurance Corporation
               Washington, D.C.  20429

               Federal Reserve Bank of San Francisco
               San Francisco, California 94120

          (b)  Whether it is authorized to exercise corporate trust powers.

               The trustee is authorized to exercise corporate trust powers.

Item 2. Affiliations with Obligor. If the obligor is an affiliate of the
trustee, describe each such affiliation.

               None with respect to the trustee.

No responses are included for Items 3-14 of this Form T-1 because the obligor is
not in default as provided under Item 13.

Item 15. Foreign Trustee.       Not applicable.

Item 16. List of Exhibits.      List below all exhibits filed as a part of this
Statement of Eligibility.

          Exhibit 1. A copy of the Articles of Association of the trustee now
                     in effect.*

          Exhibit 2. A copy of the Comptroller of the Currency Certificate of
                     Corporate Existence and Fiduciary Powers for Wells Fargo
                     Bank, National Association, dated February 4, 2004.**

          Exhibit 3. See Exhibit 2

          Exhibit 4. Copy of By-laws of the trustee as now in effect.***

          Exhibit 5. Not applicable.

          Exhibit 6. The consent of the trustee required by Section 321(b) of
                     the Act.

          Exhibit 7. A copy of the latest report of condition of the trustee
                     published pursuant to law or the requirements of its
                     supervising or examining authority.****

         Exhibit 8.  Not applicable.

         Exhibit 9.  Not applicable.




* Incorporated by reference to the exhibit of the same number to the trustee's
Form T-1 filed as exhibit 25 to the Form T-3 dated March 3, 2004 of Trans-Lux
Corporation file number 022-28721.

** Incorporated by reference to the exhibit of the same number to the trustee's
Form T-1 filed as exhibit 25 to the Form T-3 dated March 3, 2004 of Trans-Lux
Corporation file number 022-28721.

*** Incorporated by reference to the exhibit of the same number to the trustee's
Form T-1 filed as exhibit 25.1 to the Form S-4 dated May 26, 2005 of Penn
National Gaming, Inc. file number 333-125274.

**** Incorporated by reference to exhibit of the same number to the trustee's
Form T-1 filed as exhibit 25.1 to the Form F-4 dated October 14, 2005 of
Videotron LTEE file number 333-128998.













                                    SIGNATURE



Pursuant to the requirements of the Trust Indenture Act of 1939, as amended, the
trustee, Wells Fargo Bank, National Association, a national banking association
organized and existing under the laws of the United States of America, has duly
caused this statement of eligibility to be signed on its behalf by the
undersigned, thereunto duly authorized, all in the City of Minneapolis and State
of Minnesota on the 16th day of November 2005.







                             WELLS FARGO BANK, NATIONAL ASSOCIATION

                             /s/ Timothy P. Mowdy
                             -----------------------
                             Timothy P. Mowdy
                             Vice President









                                    EXHIBIT 6





November 16, 2005



Securities and Exchange Commission
Washington, D.C.  20549

Gentlemen:

In accordance with Section 321(b) of the Trust Indenture Act of 1939, as
amended, the undersigned hereby consents that reports of examination of the
undersigned made by Federal, State, Territorial, or District authorities
authorized to make such examination may be furnished by such authorities to the
Securities and Exchange Commission upon its request therefor.





                            Very truly yours,

                            WELLS FARGO BANK, NATIONAL ASSOCIATION

                            /s/ Timothy P. Mowdy
                            ----------------------
                            Timothy P. Mowdy
                            Vice President