EXHIBIT 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

      We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 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 consolidated
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, which appears in the
Company's Current Report on Form 8-K dated June 20, 2005. We also consent to the
incorporation by reference in this Registration Statement of our report dated
June 25, 2004 relating to the financial statements of The Goodyear Tire & Rubber
Company Employee Savings Plan for Salaried Employees, which appears in the
Annual Report of The Goodyear Tire & Rubber Company Employee Savings Plan for
Salaried Employees on Form 11-K for the year ended December 31, 2004.

/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Cleveland, Ohio
July 13, 2005