EXHIBIT 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Nos. 333-84352 and 33-65183) of The Goodyear Tire &
Rubber Company of our report dated June 21, 2002 relating to the financial
statements of the Employee Savings Plan for Bargaining Unit Employees, which
appears in this Form 11-K.






/s/ PricewaterhouseCoopers LLP
PRICEWATERHOUSECOOPERS LLP

Cleveland, Ohio
June 26, 2002