EXHIBIT 12

THE GOODYEAR TIRE & RUBBER COMPANY AND SUBSIDIARIES

COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

			Twelve Months Ended December 31,
						Restated
			2003			2002			2001			2000		1999
(Dollars in millions)
EARNINGS
Income (loss) before income taxes			$	(689.9	)	$	(13.7	)	$	(337.9	)	$	77.1	$	276.7
Add:
Amortization of previously capitalized interest				10.7			10.2			9.9			9.8		11.0
Minority interest in net income of consolidated subsidiaries with fixed charges				37.6			57.4			27.4			44.6		42.6
Proportionate share of fixed charges of investees accounted for by the equity method				7.2			4.7			4.1			5.8		5.5
Proportionate share of net loss of investees accounted for by the equity method				18.0			16.1			42.9			28.0		0.3
	Total additions			73.5			88.4			84.3			88.2		59.4
Deduct:
Capitalized interest				8.0			7.2			1.7			11.9		18.1
Minority interest in net loss of consolidated subsidiaries				14.8			5.2			15.0			8.3		4.2
Undistributed proportionate share of net income of investees accounted for by the equity method				3.1			1.3			0.2			2.9		1.8
		Total deductions		25.9			13.7			16.9			23.1		24.1
TOTAL EARNINGS			$	(642.3	)	$	61.0		$	(270.5	)	$	142.2	$	312.0
FIXED CHARGES
Interest expense			$	296.3		$	241.7		$	297.1		$	282.8	$	173.1
Capitalized interest				8.0			7.2			1.7			11.9		18.1
Amortization of debt discount, premium or expense				40.5			8.8			6.0			1.5		0.7
Interest portion of rental expense				88.4			76.7			74.1			73.5		62.1
Proportionate share of fixed charges of investees accounted for by the equity method				7.2			4.7			4.1			5.8		5.5
TOTAL FIXED CHARGES			$	440.4		$	339.1		$	383.0		$	375.5	$	259.5
TOTAL EARNINGS BEFORE FIXED CHARGES			$	(201.9	)	$	400.1		$	112.5		$	517.7	$	571.5
RATIO OF EARNINGS TO FIXED CHARGES				*			1.18			**			1.38		2.20

*	Earnings for the year ended December 31, 2003 were inadequate to cover fixed charges. The coverage deficiency was $642.3 million.
**	Earnings for the year ended December 31, 2001 were inadequate to cover fixed charges. The coverage deficiency was $270.5 million (as restated).