Exhibit 99.5

EXHIBIT 12.1

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

	Year Ended December 31,
(Dollars in millions)	2006			2005		2004		2003			2002
EARNINGS
Pre-tax (loss) income from continuing operations before adjustment for minority interests in consolidated subsidiaries or income or loss from equity investees	$	(212	)	$	441	$	226	$	(719	)	$	(39	)
Add:
Amortization of previously capitalized interest		12			11		11		11			10
Distributed income of equity investees		5			7		3		3			2
Pre-tax losses of equity investees for which charges arising from guarantees are included in fixed charges		—			—		—		10			7
Total additions		17			18		14		24			19
Deduct:
Capitalized interest		7			7		7		8			7
Minority interest in pre-tax income of consolidated subsidiaries with no fixed charges		8			12		11		11			7
Total deductions		15			19		18		19			14
TOTAL (LOSS) EARNINGS	$	(210	)	$	440	$	222	$	(714	)	$	(34	)
FIXED CHARGES
Interest expense	$	451		$	411	$	369	$	296		$	243
Capitalized interest		7			7		7		8			7
Amortization of debt discount, premium or expense		19			27		61		44			9
Interest portion of rental expense (1)		98			94		91		89			76
Proportionate share of fixed charges of investees accounted for by the equity method		—			—		—		7			5
TOTAL FIXED CHARGES	$	575		$	539	$	528	$	444		$	340
TOTAL EARNINGS BEFORE FIXED CHARGES	$	365		$	979	$	750	$	(270	)	$	306
RATIO OF EARNINGS TO FIXED CHARGES		*			1.82		1.42		**			***

*	Earnings for the year ended December 31, 2006 were inadequate to cover fixed charges. The coverage deficiency was $210 million.
**	Earnings for the year ended December 31, 2003 were inadequate to cover fixed charges. The coverage deficiency was $714 million.
***	Earnings for the year ended December 31, 2002 were inadequate to cover fixed charges. The coverage deficiency was $34 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.