<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>23
<FILENAME>l93286aexv23w1.txt
<DESCRIPTION>EX-23.1 CONSENT OF INDEPENDENT AUDITORS
<TEXT>
<PAGE>
                                                                    EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

         We hereby consent to the incorporation by reference in this
Registration Statement on Form S-3 of our report dated February 4, 2002 relating
to the financial statements and financial statement schedule, which appears in
The Goodyear Tire & Rubber Company's Annual Report on Form 10-K for the year
ended December 31, 2001. We also consent to the reference to us under the
heading "Experts" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP

Cleveland, Ohio
June 19, 2002

</TEXT>
</DOCUMENT>