EXHIBIT 21.1

SUBSIDIARIES OF THE REGISTRANT(1)(2)(3)

      The subsidiary companies of The Goodyear Tire & Rubber Company at December 31, 2005, and the places of incorporation or organization thereof, are:

	Place of Incorporation
Name of Subsidiary	or Organization
UNITED STATES
Belt Concepts of America, Inc.		Delaware
Celeron Corporation		Delaware
Cosmoflex, Inc.		Delaware
Dapper Tire Co., Inc.		California
Divested Companies Holding Company		Delaware
Divested Litchfield Park Properties, Inc.		Arizona
*Goodyear Dunlop Tires North America, Ltd.		Ohio
Goodyear Engineered Products International, Inc.		Delaware
Goodyear International Corporation		Delaware
Goodyear-SRI Global Purchasing Company		Ohio
Goodyear-SRI Global Technology LLC		Ohio
Goodyear Western Hemisphere Corporation		Delaware
The Kelly-Springfield Tire Corporation		Delaware
Laurelwood Properties Inc.		Delaware
*MaxxiMarketing, LLC		Ohio
Retreading L, Inc.		Delaware
Retreading L, Inc. of Oregon		Oregon
*Utica Converters Inc.		Delaware
Wheel Assemblies Inc.		Delaware
Wingfoot Commercial Tire Systems LLC		Ohio
Wingfoot Corporation		Delaware
Wingfoot Ventures Eight Inc.		Delaware
Wingfoot Ventures Four Inc.		Delaware
Wingfoot Ventures Thirteen Inc.		Delaware
INTERNATIONAL
Abacom (Pty.) Ltd.		Botswana
Air Treads New Zealand Limited		New Zealand
AOT Canada Ltd.		Canada
Artic Retreading Products (Pty) Ltd.		South Africa
Artic (Zambia) Limited		Zambia
Beaurepaires for Tyre Limited		New Zealand
Cegyco S.A.		Luxembourg
Compania Anonima Goodyear de Venezuela		Venezuela
Compania Goodyear del Peru, S.A.		Peru
Compania Goodyear S. de R.L. de C.V.		Mexico
Corporacion Industrial Mercurio S.A. de C.V.		Mexico
*Dackia Partners AB		Sweden
*Dunglaide Limited		England
*Dunlop Airsprings		France
*Dunlop GmbH & Co. KG		Germany
*Dunlop Grund und Service Verwaltungs GmbH		Germany
Dunlop New Zealand Limited		New Zealand

	Place of Incorporation
Name of Subsidiary	or Organization
*Dunlop Tyres (Executive Pension Trustee) Limited		England
*Dunlop Tyres (Pension Trustees) Limited		England
*Dunlop Tyres Limited		England
*Dunlop Versicherungsservice GmbH		Germany
*Fit Remoulds (Ireland) Limited		Ireland
Forktyre (Pty) Ltd		South Africa
Frank Allen’s Tyre Services Limited		New Zealand
*Fulda Reifen GmbH & Co. KG		Germany
Gcuwa Tyres (Pty) Ltd		South Africa
*GD Furstenwalde Vermogensverwaltungs GmbH		Germany
*GD Handelssysteme GmbH & Co KG		Germany
*GD Versicherungsservice GmbH		Germany
Goodyear Australia Pty Limited		Australia
Gemeinnutzige Wohnungsgesellschaft GmbH		Germany
Global Run-Flat Systems Research, Development and Technology B.V.		Netherlands
Goodyear Asia Operations (Private) Limited		Singapore
Goodyear Aviation Japan K.K., Ltd.		Japan
Goodyear Aviation Tires		France
Goodyear Belting Pty Limited		Australia
Goodyear Canada Inc.		Canada
Goodyear Chemical Products SAS		France
*Goodyear Dalian Tire Company Ltd.		China
Goodyear de Chile S.A.I.C.		Chile
Goodyear de Colombia S.A.		Colombia
Goodyear do Brasil Productos de Borracha Ltda		Brazil
*Goodyear Dunlop Tires Austria GmbH		Austria
*Goodyear Dunlop Tires Baltic A.S		Estonia
*Goodyear Dunlop Tires Belgium N.V.		Belgium
*Goodyear Dunlop Tires Czech s.r.o.		Czech Republic
*Goodyear Dunlop Tires Danmark A/ S		Denmark
*Goodyear Dunlop Tires Espana S.A.		Spain
*Goodyear Dunlop Tires Europe B.V.		Netherlands
*Goodyear Dunlop Tires Finance Europe B.V		Netherlands
*Goodyear Dunlop Tires Finland OY		Finland
*Goodyear Dunlop Tires France		France
*Goodyear Dunlop Tires Germany GmbH		Germany
*Goodyear Dunlop Tires Hellas S.A.I.C.		Greece
*Goodyear Dunlop Tires Ireland Limited		Ireland
*Goodyear Dunlop Tires Italia SpA		Italy
*Goodyear Dunlop Tires Hungary Trading Ltd.		Hungary
*Goodyear Dunlop Tires Nederland B.V.		Netherlands
*Goodyear Dunlop Tires Norge A/ S		Norway
*Goodyear Dunlop Tires OE GmbH		Germany
*Goodyear Dunlop Tires Polska Sp z.o.o.		Poland
*Goodyear Dunlop Tires Portugal, Unipessoal, Lda.		Portugal
*Goodyear Dunlop Tires Romania Srl		Romania
*Goodyear Dunlop Tires Slovakia s.r.o.		Slovakia
*Goodyear Dunlop Tires Suisse S.A.		Switzerland
*Goodyear Dunlop Tires Sverige A.B.		Sweden

	Place of Incorporation
Name of Subsidiary	or Organization
*Goodyear Dunlop Tyres UK Ltd.		England
Goodyear Earthmover Pty Ltd		Australia
Goodyear Engineered Products Europe d.o.o.		Republic of Slovenia
Goodyear Engineered Products (Pty) Ltd		South Africa
Goodyear Finance Holding S.A.		Luxembourg
*Goodyear GmbH & Co. KG		Germany
Goodyear India Limited		India
Goodyear Industrial Rubber Products Ltd.		England
*Goodyear Italiana S.p.A.		Italy
Goodyear Jamaica Limited		Jamaica
Goodyear Korea Company		Korea
Goodyear Lastikleri Turk Anonim Sirketi		Turkey
*Goodyear Luxembourg Tires S.A.		Luxembourg
Goodyear Malaysia Berhad		Malaysia
Goodyear Marketing & Sales Snd. Bhd.		Malaysia
Goodyear Maroc S.A.		Morocco
Goodyear Middle East FZE		Dubai
Goodyear Nederland B.V.		Netherlands
Goodyear New Zealand, Ltd.		New Zealand
Goodyear Orient Company (Private) Limited		Singapore
Goodyear Productos de Ingenieria S. de S.L. de C.V.		Mexico
Goodyear Philippines, Inc.		Philippines
Goodyear Productos Industriales S. de R.L. de C.V.		Mexico
Goodyear Productos Industriales, C.A.		Venezuela
Goodyear Qingdao Engineered Elastomers Company Ltd.		China
Goodyear Russia LLC		Russia
Goodyear Sales Company Limited		Taiwan
Goodyear S.A.		France
Goodyear S.A.		Luxembourg
Goodyear Servicios Comerciales S. de R.L. de C.V.		Mexico
Goodyear Servicios Y Asistencia Tecnica S. de R.L. de C.V.		Mexico
Goodyear Solid Woven Belting (Pty) Limited		South Africa
Goodyear South Africa (Pty) Ltd		South Africa
Goodyear South Asia Tyres Private Limited		India
Goodyear SRI Global Purchasing Yugen Kaisha & Co. Ltd		Japan
Goodyear Staff Pension Plan Pty. Ltd.		Australia
Goodyear Taiwan Limited		Taiwan
Goodyear (Thailand) Public Company Limited		Thailand
Goodyear Tire Management Company (Shanghai) Ltd.		China
Goodyear Tyres Pty Ltd		Australia
Goodyear Tyre and Rubber Holdings (Pty) Ltd		South Africa
Goodyear Wingfoot K.K.		Japan
Gran Industria de Neumaticos Centroamericana, S.A.		Guatemala
Hi-Q Automotive (Pty) Ltd		South Africa
*KDIS Distribution		France
Kelly-Springfield Puerto Rico, Inc.		Puerto Rico
Kelly-Springfield Tyre Co. (Australia) Pty. Ltd.		Australia
*Kelly-Springfield Tyre Company Ltd.		England
*Kettering Tyres Ltd		England

	Place of Incorporation
Name of Subsidiary	or Organization
Magister Limited		Mauritius
Mastertreads (Namibia) (Pty) Ltd.		Republic of Namibia
Mastertreads (Botswana) (Pty) Ltd		Botswana
McLeod Tyres Limited		New Zealand
Monarch Tyres Repairs (Pty) Ltd		South Africa
Monotred (Pty) Ltd		South Africa
*Motorway Tyres and Accessories (UK) Limited		England
*Multimarkenmanagement GmbH & Co KG		Germany
Neumaticos Goodyear S.R.L.		Argentina
Nippon Giant Tire Co., Ltd.		Japan
Nova Tyre (Namibia) (Pty) Ltd		Republic of Namibia
O.T.R. International NZ Limited		New Zealand
Off-The-Road Tyres (Pty) Ltd		South Africa
Paramount Tyre Services Limited		New Zealand
*Pneu Holding		France
Polar Retreading Products (Pty) Limited		South Africa
Property Leasing S.A.		Luxembourg
P.T. Goodyear Indonesia Tbk		Indonesia
Rossal No 103 (Pty) Ltd		South Africa
Rubber and Associated Manufacturers (Pty) Ltd		South Africa
*RVM Reifen Vertriebsmanagement GmbH		Germany
SACRT Trading Pty Ltd.		Australia
Sandton Wheel Engineering (Pty) Limited		South Africa
Safe-T-Tyre (Pty) Ltd		Lesotho
*Sava Tires, d.o.o		Republic of Slovenia
*Sava Trade d.o.o. Zagreb		Republic of Slovenia
Servicios Y Montajes Eagle, S. de R.L. de C.V.		Mexico
South Pacific Tyres		Australia
South Pacific Tyres New Zealand Limited		New Zealand
*SP Brand Holding EEIG		Belgium
Three Way Tyres & Rubber Distributors (Pty) Ltd		Botswana
Tire Company Debica S.A.		Poland
Tredcor Export Services (Pty) Ltd		South Africa
Tredcor Kenya Limited		Kenya
Tredcor Malawi Limited		Malawi
Tredcor North Zimbabwe Pvt. Limited		Zimbabwe
Tredcor (Tanzania) Ltd		Tanzania
Tredcor (Zambia) Limited		Zambia
Trentyre Ellistras (Pty) Ltd		South Africa
Trentyre Kathu (Pty) Ltd		South Africa
Trentyre Houses (Pty) Ltd		South Africa
Trentyre (Lesotho) (Pty) Ltd		Lesotho
Trentyre Limited (Mozambique)		Mozambique
Trentyre (Namibia) (Pty) Ltd		Republic of Namibia
Trentyre Properties (Pty) Limited		South Africa
Trentyre (Swaziland) (Pty) Limited		Swaziland
Trentyre Uganda Limited		Uganda
Tren Tyre Ghana		Ghana
Tren Tyre Holdings (Pty) Ltd		South Africa

	Place of Incorporation
Name of Subsidiary	or Organization
Trentyre (Pty) Ltd		South Africa
Tycon Retreading Products (Pty) Limited		South Africa
Tyre Marketers (Australia) Limited		Australia
*Tyre Services Great Britain Limited		England
Tyre Service Pty Ltd		Botswana
*Vulco Belgium N.V.		Belgium
Vulco Developpement		France
*Vulco France		France
Wingfoot de Chihuahua, S. de R.L. de C.V.		Mexico
Wingfoot Insurance Company Limited		Bermuda
Wingfoot Luxembourg SarL		Luxembourg
Wingfoot Mold Leasing Company		Canada
*4 Fleet Group GmbH		Germany

(1)	Each of the subsidiaries named in the foregoing list conducts its business under its corporate name and, in a few instances, under a shortened form of its corporate name or in combination with a trade name.
(2)	Each of the subsidiaries named in the foregoing list is directly or indirectly wholly-owned by Registrant, except that: (i) each of the subsidiaries listed above marked by an asterisk preceding its name is 75% owned by the Company; and (ii) in respect of each of the following subsidiaries Registrant owns the indicated percentage of such subsidiary’s equity capital: Air Treads New Zealand Limited, 50%; Beaurepaires for Tyres Limited, 50%; Cegyco S.A., 50%; Dunlop New Zealand Limited, 50%; Frank Allen’s Tyre Services Limited, 50%; Gcuwa Tyres (Pty) Ltd., 50%; Gemeinnutzige Wohnungsgesellschaft GmbH, 64.73%; Global Run-Flat Systems Research, Development and Technology B.V., 50%; McLeod Tyres Limited, 50%; O.T.R. International NZ Limited, 50%; Paramount Tyre Services Limited, 50%; SACRT Trading Pty Ltd., 50%; Sandton Wheel Engineering (Pty) Limited, 92%; Safe-T-Tyre (Pty) Ltd, 92%; Tredcor Kenya Limited, 60%; Tredcor North Zimbabwe Pvt Limited, 51%; Tredcor (Tanzania Ltd), 50%; Trentyre Lesotho (Pty) Ltd, 92%; Trentyre Properties (Pty) Limited, 92%; Trentyre Swaziland) (Pty), 92%; Trentyre Uganda Limited, 60%; Tyre Marketers (Australia) Limited, 50%; Goodyear-SRI Global Purchasing Company, 80%; Goodyear-SRI Global Technology LLC, 51%; Compania Goodyear del Peru S.A., 78%; Goodyear Aviation Japan Ltd., 85%; Goodyear India Limited, 74%; Goodyear Jamaica Limited, 60%; Goodyear Lastikleri Turk Anonim Sirketi, 74.6%; Goodyear Malaysia Berhad, 51%; Goodyear Maroc S.A., 55%; Goodyear Taiwan Limited, 75.5%; Goodyear Sales Company Limited, 75.5%; Goodyear (Thailand) Public Company Limited, 66.8%; Gran Industria de Neumaticos Centroamericana, S.A., 80%; P.T. Goodyear Indonesia Tbk, 85%; Goodyear Philippines Inc., 88.5%; Nippon Giant Tire Co., Ltd., 65%; Goodyear-SRI Global Purchasing Yugen Kaisha & Co., 80%; Goodyear Market & Sales Snd Shd, 51%; South Pacific Tyres, 50.01% (100% as of January 25, 2006); South Pacific Tyres New Zealand Limited, 50% (100% as of January 25, 2006); Tire Company Debica S.A., 59.87%; Goodyear South Asia Tyres Private Limited, 99.4%; Vulco Developpement, 62.4%; Wingfoot Luxembourg SarL, 95%; Trentyre (Pty) Ltd, 92%; and Trentyre Limited (Mozambique), 70%.
(3)	Except for Wingfoot Corporation, at December 31, 2005, Goodyear did not have any majority owned subsidiaries that were not consolidated.