EXHIBIT 23.1


      CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


     We hereby consent to the use in this Registration Statement on Form S-4 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 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 of The Goodyear Tire & Rubber Company,
     which appear in such Registration Statement. We also consent to the
     reference to us under the heading "Experts" in such Registration Statement.

/s/ PricewaterhouseCoopers LLP

Cleveland, Ohio
December 2, 2005