Exhibit 23.3
April 23, 2008
The Goodyear Tire & Rubber Company
1144 East Market Street
Akron, OH 44316
1144 East Market Street
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 this Registration Statement on Form S-8 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, filed with the Securities and Exchange Commission on February 14, 2008.
Sincerely,
/s/ Charles E. Bates
Charles E. Bates, Ph. D.
President and CEO
President and CEO