EXHIBIT 12

THE GOODYEAR TIRE & RUBBER COMPANY AND SUBSIDIARIES

COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

		Year Ended December 31,
(Dollars in millions)		2005		2004		2003			2002			2001
EARNINGS
Income (loss) before income taxes and cumulative effect of accounting change		$	489	$	323	$	(690	)	$	(19	)	$	(339	)
Add:
Amortization of previously capitalized interest			11		11		11			10			10
Minority interest in net income of consolidated subsidiaries with fixed charges			90		63		36			57			28
Proportionate share of fixed charges of investees accounted for by the equity method			—		—		7			5			4
Proportionate share of net loss of investees accounted for by the equity method			—		1		21			17			43
	Total additions		101		75		75			89			85
Deduct:
Capitalized interest			7		7		8			7			2
Minority interest in net loss of consolidated subsidiaries			3		6		15			5			15
Undistributed proportionate share of net income of investees accounted for by the equity method			4		6		4			2			—
	Total deductions		14		19		27			14			17
TOTAL EARNINGS		$	576	$	379	$	(642	)	$	56		$	(271	)
FIXED CHARGES
Interest expense		$	411	$	369	$	296		$	243		$	298
Capitalized interest			7		7		8			7			2
Amortization of debt discount, premium or expense			27		61		44			9			6
Interest portion of rental expense(1)			101		91		89			76			74
Proportionate share of fixed charges of investees accounted for by the equity method			—		—		7			5			4
TOTAL FIXED CHARGES		$	546	$	528	$	444		$	340		$	384
TOTAL EARNINGS BEFORE FIXED CHARGES		$	1,122	$	907	$	(198	)	$	396		$	113
RATIO OF EARNINGS TO FIXED CHARGES			2.05		1.72		*			1.16			**

*  Earnings for the year ended December 31, 2003 were inadequate to cover fixed charges. The coverage deficiency was $642 million.

**  Earnings for the year ended December 31, 2001 were inadequate to cover fixed charges. The coverage deficiency was $271 million.

(1)  Interest portion of rental expense is estimated to equal ¹/3 of such expense, which is considered a reasonable approximation of the interest factor.