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                                   EXHIBIT 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 33-65187) of The Goodyear Tire & Rubber Company of
our report dated June 25, 2001 appearing at page 2 of Annex A of this Form 11-K.






/s/ PricewaterhouseCoopers LLP
PRICEWATERHOUSECOOPERS LLP

Cleveland, Ohio
June 27, 2001