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                                  EXHIBIT 23.3


                       CONSENT OF INDEPENDENT ACCOUNTANTS


     We hereby consent to the incorporation by reference in the Prospectuses
constituting part of the Registration Statements on Form S-3 (Nos. 333-1955 and
33-8111) and in the Registration Statements on Forms S-8 (Nos. 333-2993,
33-65187, 33-65185, 33-65183, 33-65181, 33-31530, 33-17963, 2-79437 and 2-47905)
of The Goodyear Tire & Rubber Company of our report dated February 2, 1998,
except as to Note 20, which is dated November 10, 1998, appearing on page 32 of
this Form 10-K/A, Amendment No. 2 to the Annual Report on Form 10-K of The
Goodyear Tire & Rubber Company for the year ended December 31, 1997.








/s/PricewaterhouseCoopers LLP
PRICEWATERHOUSECOOPERS LLP

Cleveland, Ohio
March 18, 1999



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