<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>9
<FILENAME>l95339aexv23w2.txt
<DESCRIPTION>EX-23.2 CONSENT OF PRICEWATERHOUSECOOPERS LLP
<TEXT>
<PAGE>


                                                                    EXHIBIT 23.2
                                                                    ------------

                       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 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.


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Cleveland, Ohio
July 31, 2002


</TEXT>
</DOCUMENT>