EXHIBIT 12

THE GOODYEAR TIRE & RUBBER COMPANY AND SUBSIDIARIES
COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

		6 Months
		Ended			Twelve Months Ended
		June 30,			December 31,
(Dollars in millions)		2003			2002			2001
EARNINGS
Income (Loss) From Continuing Operations Before Income Taxes		$	(236.9	)	$	(17.9	)	$	(273.0	)
Add:
Amortization of Previously Capitalized Interest			5.4			10.2			9.8
Minority Interest in Net Income of Consolidated Subsidiaries with Fixed Charges			23.7			58.3			26.7
Proportionate Share of Fixed Charges of Investees Accounted for by the Equity Method			3.3			4.1			3.1
Proportionate Share of Net Loss of Investees Accounted for by the Equity Method			10.1			11.7			44.6
	Total Additions		42.5			84.3			84.2
Deduct:
Capitalized Interest			4.5			7.5			6.4
Minority Interest in Net Loss of Consolidated Subsidiaries			2.3			5.2			19.5
Undistributed Proportionate Share of Net Income of Investees Accounted for by the Equity Method			0.4			1.3			1.1
	Total Deductions		7.2			14.0			27.0
TOTAL EARNINGS		$	(201.6	)	$	52.4		$	(215.8	)
FIXED CHARGES
Interest Expense		$	139.8		$	241.3		$	292.4
Capitalized Interest			4.5			7.5			6.4
Amortization of Debt Discount, Premium or Expense			14.9			8.8			7.1
Interest Portion of Rental Expense			37.7			75.3			73.6
Proportionate Share of Fixed Charges of Investees Accounted for by the Equity Method			3.3			4.1			3.1
TOTAL FIXED CHARGES		$	200.2		$	337.0		$	382.6
TOTAL EARNINGS BEFORE FIXED CHARGES		$	(1.4	)	$	389.4		$	166.8
RATIO OF EARNINGS TO FIXED CHARGES			*			1.16			**

		Twelve Months Ended
					December 31,
		2000		1999		1998
EARNINGS
Income (Loss) From Continuing Operations Before Income Taxes		$	58.8	$	300.1	$	930.4
Add:
Amortization of Previously Capitalized Interest			9.7		11.0		10.7
Minority Interest in Net Income of Consolidated Subsidiaries with Fixed Charges			45.6		42.9		33.6
Proportionate Share of Fixed Charges of Investees Accounted for by the Equity Method			5.7		5.5		4.8
Proportionate Share of Net Loss of Investees Accounted for by the Equity Method			28.4		0.3		—
	Total Additions		89.4		59.7		49.1
Deduct:
Capitalized Interest			12.0		11.8		6.6
Minority Interest in Net Loss of Consolidated Subsidiaries			8.3		4.2		2.9
Undistributed Proportionate Share of Net Income of Investees Accounted for by the Equity Method			4.3		2.2		—
	Total Deductions		24.6		18.2		9.5
TOTAL EARNINGS		$	123.6	$	341.6	$	970.0
FIXED CHARGES
Interest Expense		$	282.6	$	179.4	$	147.8
Capitalized Interest			12.0		11.8		6.6
Amortization of Debt Discount, Premium or Expense			1.5		0.7		1.2
Interest Portion of Rental Expense			73.5		62.1		57.7
Proportionate Share of Fixed Charges of Investees Accounted for by the Equity Method			5.7		5.5		4.8
TOTAL FIXED CHARGES		$	375.3	$	259.5	$	218.1
TOTAL EARNINGS BEFORE FIXED CHARGES		$	498.9	$	601.1	$	1,188.1
RATIO OF EARNINGS TO FIXED CHARGES			1.33		2.32		5.45

*	Earnings for the six months ended June 30, 2003 were inadequate to cover fixed charges. The coverage deficiency was $201.6 million.
**	Earnings for the year ended December 31, 2001 were inadequate to cover fixed charges. The coverage deficiency was $215.8 million.