EXHIBIT 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We hereby consent to the use in this Registration Statement on Form S-1 of our
report dated February 17, 2006, relating to the financial statements, financial
statement schedules, management's assessment of the effectiveness of internal
control over financial reporting and the effectiveness of internal control over
financial reporting of The Goodyear Tire & Rubber Company, which appears in such
Registration Statement. We also consent to the reference to us under the heading
"Experts" in such Registration Statement.

/s/ PricewaterhouseCoopers LLP
Cleveland, Ohio

March 21, 2006