<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>l08306aexv23.txt
<DESCRIPTION>CONSENT OF INDEPENDENT AUDITORS
<TEXT>
<PAGE>


                                   EXHIBIT 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Nos. 333-84352 and 33-65183) of The Goodyear Tire &
Rubber Company of our report dated June 25, 2004 relating to the financial
statements of the Employee Savings Plan for Bargaining Unit Employees, which
appears in this Form 11-K.

/s/ PRICEWATERHOUSECOOPERS LLP

Cleveland, Ohio
June 25, 2004

</TEXT>
</DOCUMENT>
