EXHIBIT 12.1

THE GOODYEAR TIRE & RUBBER COMPANY AND SUBSIDIARIES

COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

(Dollars in millions)	Year Ended December 31,
EARNINGS	2007		2006			2005		2004		2003
Pre-tax income (loss) from continuing operations before adjustment for minority interests in consolidated subsidiaries or income or loss from equity investees	$	455	$	(212	)	$	441	$	226	$	(719	)
Add:
Amortization of previously capitalized interest		10		12			11		11		11
Distributed income of equity investees		3		5			7		3		3
Pre-tax losses of equity investees for which charges arising from guarantees are included in fixed charges		—		—			—		—		10
Total additions		13		17			18		14		24
Deduct:
Capitalized interest		10		7			7		7		8
Minority interest in pre-tax income of consolidated subsidiaries with no fixed charges		14		8			12		11		11
Total deductions		24		15			19		18		19
TOTAL EARNINGS (LOSS)	$	444	$	(210	)	$	440	$	222	$	(714	)
FIXED CHARGES
Interest expense	$	452	$	451		$	411	$	369	$	296
Capitalized interest		10		7			7		7		8
Amortization of debt discount, premium or expense		24		19			27		61		44
Interest portion of rental expense(1)		101		98			94		91		89
Proportionate share of fixed charges of investees accounted for by the equity method		1		—			—		—		7
TOTAL FIXED CHARGES	$	588	$	575		$	539	$	528	$	444
TOTAL EARNINGS BEFORE FIXED CHARGES	$	1,032	$	365		$	979	$	750	$	(270	)
RATIO OF EARNINGS TO FIXED CHARGES		1.76		*			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.

(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.