EXHIBIT 23.2

February 11, 2008

The Goodyear Tire & Rubber Company
1144 East Market St.
Akron, OH 44316

Re:     Consent of Bates White, LLC

Ladies and Gentlemen:

     Bates White, LLC, an independent asbestos valuation firm, hereby consents to the incorporation by reference in the Registration Statement on Form S-3 (No. 333-90786) and in the Registration Statements on Form S-8 (Nos. 333-141468, 333-129709, 333-126999, 333-126566, 333-126565, 333-123759, 333-97417, 333-62806, 333-62808, 333-29993, 33-31530, 33-17963, 2-79437 and 2-47905) of The Goodyear Tire & Rubber Company (the “Company”) of the use of and references to (i) its name and (ii) its review of and reports concerning the Company’s liability exposure for pending and estimable unasserted asbestos-related claims and receivables from probable insurance recoveries, included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2007, to be filed with the Securities and Exchange Commission on or about February 14, 2008.

     Sincerely,

/s/ Charles E. Bates  

Charles E. Bates, Ph.D.
President and CEO