1 EXHIBIT B SUBSIDIARIES OF THE REGISTRANT (1)(2)(3) The subsidiary companies of The Goodyear Tire & Rubber Company at March 20, 1995, and the places of incorporation or organization thereof, are: PLACE OF INCORPORATION NAME OF SUBSIDIARY OR ORGANIZATION ------------------ --------------- All American Pipeline Company Texas Brad Ragan, Inc. North Carolina Celeron Corporation Delaware Celeron Gathering Corporation Delaware Celeron Trading & Transportation Company Delaware Cosmoflex, Inc. Delaware Divested Atomic Corporation Delaware Divested Companies Holding Company Delaware Divested Litchfield Park Properties, Inc. Arizona Goodyear Energy Inc. Delaware Goodyear International Corporation Delaware The Goodyear Rubber Plantations Company Ohio Goodyear Western Hemisphere Corporation Delaware The Kelly-Springfield Tire Company Maryland Lee Tire & Rubber Company Ohio Murphy's Inc., Sales and Service California Wingfoot Corporation Delaware Wingfoot Ventures Seven Inc. Delaware Wingfoot Ventures Eight Inc. Delaware Wingfoot Ventures Nine Inc. Delaware Wingfoot Ventures Ten Inc. Delaware Wingfoot Ventures Eleven Inc. Delaware Compania Anonima Goodyear de Venezuela Venezuela Compania Goodyear del Peru, S.A. Peru Companhia Goodyear do Brasil Produtos de Borracha Ltda Brazil Compania Hulera Goodyear--Oxo, S.A. de C.V. Mexico Corporacion Industriales Mercurio, S.A. de C.V. Mexico Deutsche Goodyear Holdings GmbH Germany Deutsche Goodyear GmbH Germany Goodyear Australia Limited Australia Goodyear Canada Inc. Canada Goodyear Chemicals, Europe S.A. France Goodyear Dalian Ltd. People's Republic of China Goodyear de Chile S.A.I.C. Chile Goodyear de Colombia S.A. Colombia Goodyear Broker's Limited Bermuda Goodyear Espanola S.A. Spain Goodyear Export, S.A. Bermuda Goodyear Export Sales Corporation Barbados Goodyear France (Pneumatiques) S.A. France Goodyear Finance Holding S.A. Luxembourg Goodyear Great Britain Limited England Goodyear Hellas S.A.I.C. Greece Goodyear Holding Co. Venezuela X-B-1 2 PLACE OF INCORPORATION NAME OF SUBSIDIARY OR ORGANIZATION ------------------ --------------- Goodyear India Limited India Goodyear Italiana S.p.A. Italy Goodyear Jamaica Limited Jamaica Goodyear Lastikleri Turk Anonim Sirketi Turkey Goodyear Malaysia Berhad Malaysia Goodyear Maroc S.A. Morocco Goodyear (Nederland) B.V. Netherlands Goodyear New Zealand, Ltd. New Zealand The Goodyear Orient Company Pte Limited Singapore Goodyear Portuguesa, Limited Portugal Goodyear Philippines Inc. Philippines Goodyear Qingdao Engineered Elastomers Company Ltd. People's Republic of China Goodyear S.A. France Goodyear S.A. Luxembourg Goodyear Singapore Pte Limited Singapore Goodyear (Suisse), S.A. Switzerland Goodyear Taiwan Limited Republic of China Goodyear (Thailand) Limited Thailand Goodyear Zimbabwe (Private) Limited Zimbabwe Gran Industria de Neumaticos Centroamericana, S.A. Guatemala Granford Manufacturing, Inc. Canada Gummiwerke Fulda GmbH Germany Neumaticos Goodyear S.A. Argentina Nippon Goodyear Kabushiki Kaisha Japan Philippine Rubber Project Company, Inc. Philippines P.T. Goodyear Indonesia Indonesia P.T. Goodyear Sumatra Plantations Indonesia S.A. Goodyear N.V. Belgium Svenska Goodyear Aktiebolag Sweden <FN> --------------- (1) Each of the 73 subsidiaries named in the foregoing list conducts its business under its corporate name and, in a few instances, under a shortened form of its corporate name or in combination with a trade name. (2) Each of the 73 subsidiaries named in the foregoing list is directly or indirectly wholly-owned by Registrant, except that in respect of each of the following subsidiaries Registrant owns the indicated percentage of such subsidiary's equity capital: Brad Ragan, Inc. 74.5%; Compania Goodyear del Peru S.A., 78%; Goodyear Dalian Ltd., 75%; Goodyear India Limited, 59.9%; Goodyear Jamaica Limited, 60%; Goodyear Lastikleri Turk Anonim Sirketi, 50.8%; Goodyear Malaysia Berhad, 51%; Goodyear Maroc S.A., 55%; Goodyear Qingdao Engineered Elastomers Company Ltd., 60%; Goodyear Taiwan Limited, 75.5%; Goodyear (Thailand) Limited, 53.5%; Gran Industria de Neumaticos Centroamericana, S.A., 75.8%; P.T. Goodyear Indonesia, 85%; and Goodyear Philippines Inc., 69%. (3) In accordance with paragraph (ii) of Part 22 of Item 601(b) of Regulation S-K, the names of approximately 104 subsidiaries have been omitted from the foregoing list. The unnamed subsidiaries, considered in the aggregate as a single subsidiary, would not constitute a significant subsidiary, as defined in the applicable regulations. X-B-2