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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000065103-01-000007.txt : 20010124
<SEC-HEADER>0000065103-01-000007.hdr.sgml : 20010124
ACCESSION NUMBER:		0000065103-01-000007
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20010123
GROUP MEMBERS:		MERRILL LYNCH PIERCE FENNER & SMITH
GROUP MEMBERS:		MERRILL LYNCH PIERCE FENNER & SMITH INC

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GOODYEAR TIRE & RUBBER CO /OH/
		CENTRAL INDEX KEY:			0000042582
		STANDARD INDUSTRIAL CLASSIFICATION:	TIRES AND INNER TUBES [3011]
		IRS NUMBER:				340253240
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A
		SEC ACT:		
		SEC FILE NUMBER:	005-36796
		FILM NUMBER:		1513183

	BUSINESS ADDRESS:	
		STREET 1:		1144 E MARKET ST
		CITY:			AKRON
		STATE:			OH
		ZIP:			44316
		BUSINESS PHONE:		2167962121

	MAIL ADDRESS:	
		STREET 1:		1144 E MARKET ST
		CITY:			AKRON
		STATE:			OH
		ZIP:			44316

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MERRILL LYNCH PIERCE FENNER & SMITH INC
		CENTRAL INDEX KEY:			0000728612
		STANDARD INDUSTRIAL CLASSIFICATION:	ASSET-BACKED SECURITIES [6189]
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		NORTH TOWER WORLD FINANCIAL CENTER
		STREET 2:		NORTH TOWER WORLD FINANCIAL CENTER 5TH F
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10281-1323
		BUSINESS PHONE:		2124496202

	MAIL ADDRESS:	
		STREET 1:		WORLD FINANCIAL CENTER
		STREET 2:		NORTH TOWER 23RD FL
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10281-1323
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>0001.txt
<TEXT>

- ------------------------------
OMB APPROVAL
- ------------------------------
OMB Number
Expires:
Estimated average burden
hours per response .......14.9
- ------------------------------

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549

SCHEDULE 13G
(Rule 13d-102)


INFORMATION TO BE INCLUDED IN STATEMENTS FILED PURSUANT
TO RULES 13d-1(b)(c), AND (d) AND AMENDMENTS THERETO FILED
PURSUANT TO RULE 13d-2(b)

(Amendment No. 4)

GOODYEAR TIRE & RUBBER COMPANY
- --------------------------------------------------------------------------------
(Name of Issuer)


COMMON STOCK
- --------------------------------------------------------------------------------
(Title of Class of Securities)


382550101
- --------------------------------------------------------------------------------
(CUSIP Number)


December 29, 2000
- --------------------------------------------------------------------------------
(Date of Event Which Requires Filing of this Statement)


Check the  appropriate  box to  designate  the rule  pursuant to which this
Schedule is filed:

[ ]  Rule 13d-1(b)

[_]  Rule 13d-1(c)

[_]  Rule 13d-1(d)

[X]  Rule 13d-2(b)
- ----------
(1)  The  remainder  of this  cover  page  shall be filled  out for a  reporting
person's  initial  filing on this form with respect to the subject class of
securities,  and for any subsequent amendment containing  information which
would alter the disclosures provided in a prior cover page.

The  information  required in the remainder of this cover page shall not be
deemed to be "filed"  for the purpose of Section 18 of the  Securities  Exchange
Act of 1934 or otherwise  subject to the  liabilities of that section of the Act
but  shall be  subject  to all other  provisions  of the Act  (however,  see the
Notes).

PAGE  2
CUSIP No. 382550101                    13G                    Page 2 of 5 Pages


________________________________________________________________________________
1.   NAME OF REPORTING PERSONS
I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)

MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED

________________________________________________________________________________
2.   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
(a)  [_]
(b)  [_]

________________________________________________________________________________
3.   SEC USE ONLY



________________________________________________________________________________
4.   CITIZENSHIP OR PLACE OF ORGANIZATION

DELAWARE

________________________________________________________________________________
NUMBER OF    5.   SOLE VOTING POWER

SHARES           	NONE
_________________________________________________________________
BENEFICIALLY   6.   SHARED VOTING POWER

OWNED BY          	7,510
_________________________________________________________________
EACH       7.   SOLE DISPOSITIVE POWER

REPORTING         	NONE
_________________________________________________________________
PERSON      8.   SHARED DISPOSITIVE POWER

WITH            	7,510
________________________________________________________________________________
9.   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

7,510

________________________________________________________________________________
10.  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*

[_]

________________________________________________________________________________
11.  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

0%

________________________________________________________________________________
12.  TYPE OF REPORTING PERSON*

BD, CO
________________________________________________________________________________
*SEE INSTRUCTIONS BEFORE FILLING OUT!
PAGE  3
CUSIP No. 382550101                    13G                    Page 3 of 5 Pages

________________________________________________________________________________
Item 1(a).  Name of Issuer:

GOODYEAR TIRE & RUBBER COMPANY (the "COMPANY")

________________________________________________________________________________
Item 1(b).  Address of Issuer's Principal Executive Offices:

1144 EAST MARKET STREET
AKRON, OHIO 44316
________________________________________________________________________________
Item 2(a).  Name of Person Filing:

MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED

________________________________________________________________________________
Item 2(b).  Address of Principal Business Office, or if None, Residence:

MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED
WORLD FINANCIAL CENTER, NORTH TOWER
250 VESEY STREET
NEW YORK, NEW YORK 10281_____________________________________________________
__________________________

Item 2(c).  Citizenship:
SEE ITEM 4 OF COVER PAGES____________________________________________________
____________________________
Item 2(d).  Title of Class of Securities:

SEE COVER PAGE
________________________________________________________________________________
Item 2(e).  CUSIP Number:

SEE COVER PAGE
________________________________________________________________________________
Item 3.     If This Statement  is Filed  Pursuant to  Rule 13d-1(b), or 13d-2(b)
or (c), Check Whether the Person Filing is a:

(a)  [X]  Broker or dealer registered under Section 15 of the Exchange Act.
(b)  [_]  Bank as defined in Section 3(a)(6) of the Exchange Act.
(c)  [_]  Insurance  company as defined in Section 3(a)(19) of the Exchange
Act.
(d)  [_]  Investment  company  registered under Section 8 of the Investment
Company Act.
(e)  [_]  An investment adviser in accordance with Rule 13d-1(b)(1)(ii)(E);
(f)  [_]  An employee  benefit plan or endowment  fund in  accordance  with
Rule 13d-1(b)(1)(ii)(F);
(g)  [_]  A parent  holding  company or control  person in accordance  with
Rule 13d-1(b)(1)(ii)(G);
(h)  [_]  A savings  association  as defined in Section 3(b) of the Federal
Deposit Insurance Act;
(i)  [_]  A  church  plan  that  is  excluded  from  the  definition  of an
investment  company  under  Section  3(c)(14)  of the  Investment
Company Act;
(j)  [_]  Group, in accordance with Rule 13d-1(b)(1)(ii)(J).


If this statement is filed pursuant to Rule 13d-1(c), check this box.   [_]

PAGE  4
CUSIP No. 382550101                    13G                    Page 4 of 5 Pages


Item 4.  Ownership.

Provide  the  following  information  regarding  the  aggregate  number and
percentage of the class of securities of the issuer identified in Item 1.

(a)  Amount beneficially owned:		SEE ITEM 9 OF COVER PAGES

Pursuant to  240.13d-4, MLPF&S (the "Reporting Person") disclaims beneficial
 ownership of the securities of the Company referred to herein, and the filing
 of this Schedule 13G shall not be construed as an admission that the Reporting
 Person is, for the purposes of Section 13(d) or 13(g) of the Act, the
 beneficial owner of any securities of the Company covered by this statement,
 other than certain securities of the Company held in MLPF&S proprietary
 accounts.

(b)  Percent of class:			SEE ITEM 11 OF COVER PAGES

(c)  Number of shares as to which such person has:

(i)   Sole power to vote or to direct the vote:
SEE ITEM 5 OF COVER PAGES          (ii)  Shared power to vote or to direct the
 vote:							SEE ITEM 6 OF COVER PAGES          (iii) Sole power to dispose or
 to direct the disposition of:
SEE ITEM 7 OF COVER PAGES          (iv)  Shared power to dispose or to direct
 the disposition of
SEE ITEM 8 OF COVER PAGES_____________________________________________________
________________________
Item 5.  Ownership of Five Percent or Less of a Class.

If this statement is being filed to report the fact that as of the date hereof
 the reporting person has ceased to be the beneficial owner of more than 5
 percent of the class of securities, check the following [X]
________________________________________________________________________________
Item 6.  Ownership of More Than Five Percent on Behalf of Another Person.

NOT APPLICABLE
________________________________________________________________________________
Item 7.  Identification and Classification of the Subsidiary Which Acquired the
Security Being Reported on by the Parent Holding Company.

NOT APPLICABLE
________________________________________________________________________________
Item 8.  Identification and Classification of Members of the Group.

NOT APPLICABLE
________________________________________________________________________________
Item 9.  Notice of Dissolution of Group.

NOT APPLICABLE
________________________________________________________________________________


PAGE  5
CUSIP No. 382550101                    13G                    Page 5 of 5 Pages


Item 10.  Certifications.


By signing  below the undersigned certifies that, to the best of its knowledge
  and	belief, the securities referred to above were acquired and are held in
the ordinary course of business and were not acquired and not held for
the  purpose  of or with the effect of  changing  or  influencing  the
control of the issuer of the  securities and were not acquired and are
not held in  connection  with or as a participant  in any  transaction
having such purpose or effect.







SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, the
undersigned certifies that the information set forth in this statement is
 true, complete and correct.



- ----------------------------------------
January 23, 2001



Merrill Lynch, Pierce, Fenner &
Smith Incorporated



/s/ Lawrence Egan
- ----------------------------------------
(Lawrence Egan/Attorney-in-fact()









Note.  Schedules  filed in paper format shall include a signed original and five
copies of the  schedule,  including  all  exhibits.  See Rule 13d-7(b) for other
parties for whom copies are to be sent.

Attention.  Intentional  misstatements  or omissions of fact constitute  federal
criminal violations (see 18 U.S.C. 1001).1




Exhibit A to Schedule 13G

Power of Attorney

The undersigned, Merrill Lynch, Pierce, Fenner & Smith Incorporated, (the
 "Corporation") a corporation duly organized under the laws of Delaware, with
 its principal place of business at World Financial Center, North Tower, 250
 Vesey Street, New York, New York 10281 does hereby make, constitute and
 appoint Richard B. Alsop, Richard D. Kreuder, Andrea Lowenthal, Gregory T.
 Russo, or any other individual from time to time elected or appointed as
 secretary or an assistant secretary of the Corporation, acting se
 address is Merrill Lynch & Co., Inc., World Financial Center, North Tower,
 250 Vesey Street, New York, New York 10281, as its true and lawful
 attorneys-in-fact, for it and in its name, place and stead (i) to execute
 on behalf of the Corporation and cause to be filed and/or delivered, as
 required under Section 13(d) of the Securities Exchange Act of 1934 (the
 "Act") and the regulations thereunder, any number, as appropriate, of
 original, copies, or electronic filings of the Securities and Exchange
 Commissio
n all respects as if the undersigned could do if personally present.  This
 Power of Attorney shall remain in effect until revoked, in writing, by the
 undersigned.

IN WITNESS WHEREOF, the undersigned has executed this Power of Attorney, this
 17th day of November 1995.



MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED


By:      /s/ David H. Komansky
Name:	David H. Komansky
Title:	President and Chief Operating Officer






* Executed pursuant to a Power of Attorney, dated November 17, 1995, a copy of
 which is attached     hereto as Exhibit A.
??

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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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