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                                EXHIBIT D   (24)

                       THE GOODYEAR TIRE & RUBBER COMPANY
                               POWER OF ATTORNEY
                               -----------------

        KNOW ALL MEN BY THESE PRESENTS, that the undersigned directors of THE
GOODYEAR TIRE & RUBBER COMPANY, a corporation organized and existing under the
laws of the State of Ohio (the "Company"), hereby constitute and appoint ROBERT
W. TIEKEN, C. THOMAS HARVIE, GEORGE E. STRICKLER, RICHARD W. HAUMAN and JAMES
BOYAZIS, and each of them, their true and lawful attorneys-in-fact and agents,
each one of them with full power and authority to sign the names of the
undersigned directors to the Company's Annual Report to the Securities and
Exchange Commission on Form 10-K for its fiscal year ended December 31, 1995,
and to any and all amendments, supplements and exhibits thereto and any other
instruments filed in connection therewith; provided, however, that said
attorneys-in-fact shall not sign the name of any director unless and until the
Annual Report shall have been duly executed by the officers of the Company then
serving as the chief executive officer of the Company, the principal financial
officer of the Company and the principal accounting officer of the Company; and
each of the undersigned hereby ratifies and confirms all that the said
attorneys-in-fact and agents, or any one of them, shall do or cause to be done
by virtue hereof.  

        IN WITNESS WHEREOF, the undersigned have subscribed these presents this
9th day of January, 1996.  

/s/ John G. Breen                       /s/ Gertrude G. Michelson 
- ---------------------------------       -------------------------------------
John G. Breen, Director                 Gertrude G. Michelson, Director 

/s/ William E. Butler                   /s/ Steven A. Minter 
- ---------------------------------       -------------------------------------
William E. Butler, Director             Steven A. Minter, Director 

/s/ Thomas H. Cruikshank                /s/ Agnar Pytte 
- ---------------------------------       -------------------------------------
Thomas H. Cruikshank, Director          Agnar Pytte, Director 

/s/ Stanley C. Gault                    /s/ George H. Schofield 
- ---------------------------------       -------------------------------------
Stanley C. Gault, Director              George H. Schofield, Director 

/s/ William J. Hudson, Jr.              /s/ William C. Turner                  
- ---------------------------------       -------------------------------------
William J. Hudson, Jr., Director        William C. Turner, Director            
                                       
                                       


                                     X-24-1