EXHIBIT 12

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

	3 Months
	Ended
(Dollars in millions)	March 31,						12 Months Ended December 31,
	2006		2005		2004		2003			2002			2001
EARNINGS
Income (loss) before income taxes and cumulative effect of accounting change	$	151	$	489	$	323	$	(690	)	$	(19	)	$	(339	)
Add:
Amortization of previously capitalized interest		3		11		11		11			10			10
Minority interest in net income of consolidated subsidiaries with fixed charges		11		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		14		101		75		75			89			85
Deduct:
Capitalized interest		1		7		7		8			7			2
Minority interest in net loss of consolidated Subsidiaries		1		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		2		14		19		27			14			17
TOTAL EARNINGS	$	163	$	576	$	379	$	(642	)	$	56		$	(271	)
FIXED CHARGES
Interest expense	$	103	$	411	$	369	$	296		$	243		$	298
Capitalized interest		1		7		7		8			7			2
Amortization of debt discount, premium or expense		5		27		61		44			9			6
Interest portion of rental expense (1)		25		101		91		89			76			74
Proportionate share of fixed charges of investees accounted for by the equity method		—		—		—		7			5			4
TOTAL FIXED CHARGES	$	134	$	546	$	528	$	444		$	340		$	384
TOTAL EARNINGS BEFORE FIXED CHARGES	$	297	$	1,122	$	907	$	(198	)	$	396		$	113
RATIO OF EARNINGS TO FIXED CHARGES		2.22		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 component of rental expense is estimated to equal 1/3 of such expense, which is considered a reasonable approximation of the interest factor.