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                                   EXHIBIT 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, STEPHANIE W BERGERON and RICHARD J. KRAMER, 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, 2000, 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
5th day of December, 2000.




/s/ John G. Breen                        /s/ William E. Butler
-------------------------------          ----------------------------------
John G. Breen, Director                  William E. Butler, Director



/s/ Thomas H. Cruikshank                 /s/ Katherine G. Farley
-------------------------------          ----------------------------------
Thomas H. Cruikshank, Director           Katherine G. Farley, Director



/s/ Edward T. Fogarty                    /s/ William J. Hudson, Jr.
-------------------------------          ----------------------------------
Edward T. Fogarty, Director              William J. Hudson, Jr., Director



/s/ Robert J. Keegan                     /s/ Steven A. Minter
-------------------------------          ----------------------------------
Robert J. Keegan, Director               Steven A. Minter, Director



/s/ Agnar Pytte                          /s/ William C. Turner
-------------------------------          ----------------------------------
Agnar Pytte, Director                    William C. Turner, Director



/s/ George H. Schofield                  /s/ Martin D. Walker
-------------------------------          ----------------------------------
George H. Schofield, Director            Martin D. Walker, Director



                                     X-24-1