EXHIBIT 24.2

                       THE GOODYEAR TIRE & RUBBER COMPANY

                                POWER OF ATTORNEY

        KNOW ALL MEN BY THESE PRESENTS, that the undersigned director of THE
GOODYEAR TIRE & RUBBER COMPANY, a corporation organized and existing under the
laws of the State of Ohio (the "Company"), hereby constitutes and appoints
ROBERT W. TIEKEN, C. THOMAS HARVIE, STEPHANIE W. BERGERON, and RICHARD J.
KRAMER, and each of them, her true and lawful attorneys-in-fact and agents, each
one of them with full power and authority to sign the names of the undersigned
director to the Company's Annual Report to the Securities and Exchange
Commission on Form 10-K for its fiscal year ended December 31, 2002, and to any
and all amendments, supplements and exhibits thereto and any other instruments
filed in connection therewith; provided, however, that said attorneys-in-fact
shall not sign the name of the undersigned director unless and until the Annual
Report shall have been duly executed by the officers of the Company then serving
as the chief executive officer of the Company, the principal financial officer
of the Company and the principal accounting officer of the Company; and the
undersigned hereby ratifies and confirms all that the said attorneys-in-fact and
agents, or any one or more of them, shall do or cause to be done by virtue
hereof.

        IN WITNESS WHEREOF, the undersigned have subscribed these presents this
4th day of February, 2003.





        /s/ SUSAN E. ARNOLD
        -------------------------------
        Susan E. Arnold, Director