WASHINGTON, DC 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

                                                   Commission File Number 1-1927


[x] Form 10-K [ ] Form 11-K

[ ] Form 20-F [ ] Form 10-Q [ ] Form N-SAR

For period ended December 31, 2002

[ ] Transition Report on Form 10-K

[ ] Transition Report on Form 20-F

[ ] Transition Report on Form 11-K

[ ] Transition Report on Form 10-Q

[ ] Transition Report on Form N-SAR

For the transition period ended
Read Attached Instruction Sheet Before Preparing Form. Please Print or Type.

Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.

If the notification relates to a portion of the filing checked above, identify
the item(s) to which the notification relates:


                                     PART I
                             REGISTRANT INFORMATION

Full name of registrant The Goodyear Tire & Rubber Company

Former name if applicable


Address of principal executive office (Street and number)
                                                         1144 East Market Street


City, state and zip code Akron, Ohio 44316-0001

                                     PART II
                             RULE 12B-25(b) AND (c)

     If the subject report could not be filed without unreasonable effort or
expense and the registrant seeks relief pursuant to Rule 12b-25(b), the
following should be completed. (Check box if appropriate.)

     (a)  The reasons described in reasonable detail in Part III of this form
          could not be eliminated without unreasonable effort or expense;

     (b)  The subject annual report, semi-annual report, transition report on
          Form 10-K, 20-F, 11-K or Form N-SAR, or portion thereof, will be
          filed on or before the 15th calendar day following the prescribed due
[X]       date; or the subject quarterly report or transition report on
          Form 10-Q, or portion thereof will be filed on or before the fifth
          calendar day following the prescribed due date; and

     (c)  The accountant's statement or other exhibit required by Rule 12b-25(c)
          has been attached if applicable.

                                    PART III

     State below in reasonable detail the reasons why Form 10-K, 11-K, 20-F,
10-Q, N-SAR or the transition report or portion thereof could not be filed
within the prescribed time period. (Attach extra sheets if needed.)

     On April 1, 2003 the Company completed its previously announced discussions
with its bank lenders and entered into a restructuring of its bank loan
agreements.  Since it was necessary to reflect these restructured agreements in
the Company's report on Form 10-K, the Company determined that it was not
feasible to file the report by March 31, 2003. The Company's Form 10-K will be
filed no later than April 15, 2003, and the Company has announced that it
expects the Form 10-K to be filed on April 3, 2003.

                                     PART IV
                                OTHER INFORMATION

     (1) Name and telephone number of person to contact in regard to this

C. Thomas Harvie                                       (330) 796-2408
        (Name)                                  (Area Code) (Telephone Number)

     (2) Have all other periodic reports required under Section 13 or 15(d) of
         the Securities Exchange Act of 1934 or Section 30 of the Investment
         Company Act of 1940 during the preceding 12 months (or for such shorter
         period that the registrant was required to file such report(s)) been
         filed? If answer is no, identify report(s).

                                                         [x] Yes   [ ] No

     (3) Is it anticipated that any significant change in results of operations
     from the corresponding period for the last fiscal year will be reflected by
     the earnings statements to be included in the subject report or portion

                                                         [x] Yes   [ ] No

     If so, attach an explanation of the anticipated change, both narratively
     and quantitatively, and, if appropriate, state the reasons why a reasonable
     estimate of the results cannot be made.

     For the year ended December 31, 2002, the Company expects to report a net
loss of approximately $1.1 billion, or $6.62 per share, compared to a net loss
of approximately $204 million, or $1.27 per share, for the year ended December
31, 2001. The increased loss for the fiscal year ended 2002 was primarily due to
a previously announced non-cash charge of $1.1 billion taken in the fourth
quarter of 2002 to establish a valuation allowance against the Company's net
U.S. deferred tax assets. This non-cash charge was offset by a number of
factors, including a reduction in net rationalization costs from $206.8 million
in 2001 to $8.6 million in 2002.

                       The Goodyear Tire & Rubber Company
                  (Name of Registrant as Specified in Charter)

     Has caused this  notification to be signed on its behalf by the undersigned
hereunto duly authorized.

Date: April 1, 2003                        By:  /s/ Robert W. Tieken
                                                Robert W. Tieken
                                                Executive Vice President and
                                                Chief Financial Officer