SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                   FORM 12B-25

                           NOTIFICATION OF LATE FILING

                                                 Commission File Number 1-1927
                                                                        ------

(CHECK ONE)

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

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

For period ended   March 31, 2004
                   ------------------------------------------------------------

[  ]  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, Form 20-F, Form 11-K, Form N-SAR or Form
                  N-CSR, or portion thereof, will be filed on or before the 15th
                  calendar day following the prescribed due 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
                                    NARRATIVE

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

         The Goodyear Tire & Rubber Company ("Goodyear") has previously filed a
Form 12b-25 on March 16, 2004 stating, in part, that it did not expect to be
able to file its 2003 Form 10-K by March 30, 2004, the end of the 15 day
extension period provided by Rule 12b-25(b)(2)(ii). On April 12, 2004, Goodyear
announced that it planned to file its 2003 Form 10-K by mid-May. After Goodyear
files its 2003 Form 10-K it will require additional time thereafter to complete
the preparation of its Quarterly Report on Form 10-Q for the first quarter of
2004, and as a result, will not be in a position to file this Quarterly Report
within the 5 day extension period provided by Rule 12b-25(b)(2)(ii), which ends
on May 15, 2004. Goodyear expects to file the Quarterly Report on Form 10-Q for
the first quarter of 2004 by mid-June.

         Goodyear's principal credit facilities require Goodyear to file its
first quarter Form 10-Q by May 30, 2004. As a result, Goodyear plans to initiate
discussions with lenders to extend the deadline for filing. While Goodyear does
not expect to need to access the facilities during this period, in the absence
of an extension, it would be unable to access them. If no extension is obtained,
Goodyear would have until June 30, 2004 to file its Form 10-Q and regain access.
If Goodyear does not file its Form 10-Q by June 30, 2004, there could be an
event of default under the facilities and thereafter under other debt
instruments.

                                     PART IV
                                OTHER INFORMATION

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

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 the answer is no, identify report(s).
                                                             [ ] Yes   [x]  No

         As described above, Goodyear has not yet filed its Annual Report on
Form 10-K for the year ended December 31, 2003.

         (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 thereof?
                                                             [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.

         Although the Company has not yet completed its interim financial
         statements for the quarter ended March 31, 2004, it currently
         anticipates an improvement in results of operations from the
         corresponding period for the last fiscal year as restated. Segment
         operating income in each of the Company's business segments is expected
         to improve compared to the first quarter of 2003. However, until the
         interim financial statements are complete, the results of operations
         for the first quarter of 2004 cannot be finally determined. As a
         result, when the financial statements are complete, it is possible that
         there will not be a significant improvement in results of operations
         from the corresponding period for the last fiscal year.





                        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: May 11, 2004                    By: /s/  Robert W. Tieken
                                                   -----------------------
                                                   Robert W. Tieken
                                                   Executive Vice President and
                                                   Chief Financial Officer