EXHIBIT 23.1
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                       CONSENT OF INDEPENDENT ACCOUNTANTS
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         We hereby consent to the incorporation by reference in this
Registration Statement on Form S-8 of our report dated February 4, 2002 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, 2001. We also consent
to the incorporation by reference in this Registration Statement of our report
dated June 25, 2001 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 30, 2000.


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Cleveland, Ohio
March 15, 2002