EXHIBIT 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Nos. 333-84346, 33-65187, 33-65181 and 33-65185) of The
Goodyear Tire & Rubber Company of our report dated June 21, 2002 relating to the
financial statements of the Employee Savings Plan for Salaried Employees, which
appears in this Form 11-K.






/s/ PricewaterhouseCoopers LLP
PRICEWATERHOUSECOOPERS LLP

Cleveland, Ohio
June 26, 2002