1
                                                                    EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

         We hereby consent to the incorporation by reference in this
Registration Statement on Form S-8 of our report dated February 5, 2001 relating
to the financial statements and financial statement schedule of The Goodyear
Tire & Rubber Company, which appears in The Goodyear Tire & Rubber Company's
Annual Report on Form 10-K for the year ended December 31, 2000.


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Cleveland, Ohio
June 12, 2001