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  <TITLE> The Goodyear Tire & Rubber Company  (Form: 8-K) </TITLE>
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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	December 29, 2006
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  	The Goodyear Tire & Rubber Company
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Ohio
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  	1-1927
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  	34-0253240
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  _____________________<BR>
  	(State or other jurisdiction
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  _____________<BR>
  	(Commission
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  ______________<BR>
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	1144 East Market Street, Akron, Ohio
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  	44316-0001
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  _________________________________<BR>
  	(Address of principal executive offices)
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  	&nbsp;
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  ___________<BR>
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  	Registrant&#146;s telephone number, including area code:
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  	330-796-2121
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  	Not Applicable
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:</FONT>
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  <P><FONT SIZE="2">
  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  	Item 2.05 Costs Associated with Exit or Disposal Activities.
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  On December 29, 2006, in connection with its efforts to reduce high-cost manufacturing capacity, The Goodyear Tire & Rubber Company (the "Company") determined to close its tire manufacturing operations at its facility in Valleyfield, Quebec.  There are currently approximately 1,000 employees at the Valleyfield facility.   The facility is expected to transition to a materials mixing center to be staffed by approximately 200 employees.   The Company expects to be substantially complete with the action at the Valleyfield facility by the end of the second quarter of 2007 and estimates the charges associated with the action to be between $115 million and $120 million ($165 million and $170 million after-tax), of which between $40 million to $45 million is expected to be cash charges primarily related to severance payments, equipment related-costs and contractual obligations and between $10 million and $12 million will be related to accelerated depreciation and other asset-related charges. The charges associated with the action are expected to be between $70 million to $75 million ($120 million to $125 million after-tax) in the fourth quarter of 2006 with the balance of the charges impacting 2007. When complete, the action is expected to generate annual cost savings of approximately $40 million.  <br><br>The Company has also implemented the closure of its tire manufacturing facility located in Casablanca, Morocco.  The facility in Morocco has approximately 150 associates.  The closure is related to the planned liquidation of Goodyear Maroc, S.A., the Company&#x2019;s Moroccan operating entity.  The Company expects the closure of the Moroccan operations to be completed within the year and estimates the charges associated with the closure to be approximately $28 million, of which $16 million is expected to be cash charges related to severance payments and payments to minority shareholders and $12 million will be related to asset write-offs.  These charges will be recorded in the fourth quarter of 2006.  When complete, the closure of the Moroccan operations is expected to generate annual savings of approximately $10 million.  All amounts related to the Moroccan operations are both before-and after-tax.<br>
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  <BR><BR><BR><BR><P ALIGN="LEFT" STYLE="FONT-SIZE: 10PT">Safe Harbor Statement<br><br>Certain information contained in this press release may constitute forward-looking statements for purposes of the safe harbor provisions of The Private Securities Litigation Reform Act of 1995. Actual results may differ materially from those indicated by such forward-looking statements. There are a variety of factors, many of which are beyond the company&#x2019;s control, which affect its operations, performance, business strategy and results and could cause its actual results and experience to differ materially from the expectations and objectives expressed in any forward-looking statements. These factors include, but are not limited to, the company&#x2019;s ability to realize anticipated savings and operational benefits from its cost reduction initiatives, including those related to the closure of tire manufacturing at the Valleyfield facility and the closure of the Moroccan facility and those related to the company&#x2019;s master contract with United Steelworkers; actions and initiatives taken by both current and potential competitors; increases in the prices paid for raw materials and energy; potential adverse consequences of litigation involving the company; increases in the company&#x2019;s pension plan funding obligations; as well as the effects of more general factors such as changes in general market or economic conditions or in legislation, regulation or public policy. Additional factors are discussed in the company&#x2019;s filings with the Securities and Exchange Commission, including the company&#x2019;s annual reports on Form 10-K, quarterly reports on Form 10-Q and current reports on Form 8-K. In addition, any forward-looking statements represent our estimates only as of today and should not be relied upon as representing our estimates as of any subsequent date. While we may elect to update forward-looking statements at some point in the future, we specifically disclaim any obligation to do so, even if our estimates change.<br></P><!-- PageBreak START -->
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  	SIGNATURES
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  	Pursuant to the requirements of the Securities Exchange Act of 1934, the
  	registrant has duly caused this report to be signed on its behalf by the
  	undersigned hereunto duly authorized.
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  	The Goodyear Tire & Rubber Company
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  	&nbsp;&nbsp;
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  <I>
  	January 5, 2007
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  <I>
  	Richard J. Kramer
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  	Name: Richard J. Kramer
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  	Title: Executive Vice President and Chief Financial Officer
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_17417.htm", "description": "LIVE FILING", "secsgml_size_bytes": 12529}]
metadata_filer: {"company-data": {"conformed-name": "GOODYEAR TIRE & RUBBER CO /OH/", "cik": "0000042582", "assigned-sic": "3011", "irs-number": "340253240", "state-of-incorporation": "OH", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-01927", "film-number": "07514144"}, "business-address": {"street1": "1144 E MARKET ST", "city": "AKRON", "state": "OH", "zip": "44316", "phone": "2167962121"}, "mail-address": {"street1": "1144 E MARKET ST", "city": "AKRON", "state": "OH", "zip": "44316"}}
text: The Goodyear Tire & Rubber Company  (Form: 8-K)
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM 8-K
  CURRENT REPORT
  Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
  Date of Report (Date of Earliest Event Reported):
  December 29, 2006
  The Goodyear Tire & Rubber Company
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Ohio
  1-1927
  34-0253240
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  1144 East Market Street, Akron, Ohio
  44316-0001
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  330-796-2121
  Not Applicable
  ______________________________________________
  Former name or former address, if changed since last report
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:
  [  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
  [  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
  [  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
  [  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
  Top of the Form
  Item 2.05 Costs Associated with Exit or Disposal Activities.
  On December 29, 2006, in connection with its efforts to reduce high-cost manufacturing capacity, The Goodyear Tire & Rubber Company (the "Company") determined to close its tire manufacturing operations at its facility in Valleyfield, Quebec.  There are currently approximately 1,000 employees at the Valleyfield facility.   The facility is expected to transition to a materials mixing center to be staffed by approximately 200 employees.   The Company expects to be substantially complete with the action at the Valleyfield facility by the end of the second quarter of 2007 and estimates the charges associated with the action to be between $115 million and $120 million ($165 million and $170 million after-tax), of which between $40 million to $45 million is expected to be cash charges primarily related to severance payments, equipment related-costs and contractual obligations and between $10 million and $12 million will be related to accelerated depreciation and other asset-related charges. The charges associated with the action are expected to be between $70 million to $75 million ($120 million to $125 million after-tax) in the fourth quarter of 2006 with the balance of the charges impacting 2007. When complete, the action is expected to generate annual cost savings of approximately $40 million.
  The Company has also implemented the closure of its tire manufacturing facility located in Casablanca, Morocco.  The facility in Morocco has approximately 150 associates.  The closure is related to the planned liquidation of Goodyear Maroc, S.A., the Company's Moroccan operating entity.  The Company expects the closure of the Moroccan operations to be completed within the year and estimates the charges associated with the closure to be approximately $28 million, of which $16 million is expected to be cash charges related to severance payments and payments to minority shareholders and $12 million will be related to asset write-offs.  These charges will be recorded in the fourth quarter of 2006.  When complete, the closure of the Moroccan operations is expected to generate annual savings of approximately $10 million.  All amounts related to the Moroccan operations are both before-and after-tax.
  Safe Harbor Statement
  Certain information contained in this press release may constitute forward-looking statements for purposes of the safe harbor provisions of The Private Securities Litigation Reform Act of 1995. Actual results may differ materially from those indicated by such forward-looking statements. There are a variety of factors, many of which are beyond the company's control, which affect its operations, performance, business strategy and results and could cause its actual results and experience to differ materially from the expectations and objectives expressed in any forward-looking statements. These factors include, but are not limited to, the company's ability to realize anticipated savings and operational benefits from its cost reduction initiatives, including those related to the closure of tire manufacturing at the Valleyfield facility and the closure of the Moroccan facility and those related to the company's master contract with United Steelworkers; actions and initiatives taken by both current and potential competitors; increases in the prices paid for raw materials and energy; potential adverse consequences of litigation involving the company; increases in the company's pension plan funding obligations; as well as the effects of more general factors such as changes in general market or economic conditions or in legislation, regulation or public policy. Additional factors are discussed in the company's filings with the Securities and Exchange Commission, including the company's annual reports on Form 10-K, quarterly reports on Form 10-Q and current reports on Form 8-K. In addition, any forward-looking statements represent our estimates only as of today and should not be relied upon as representing our estimates as of any subsequent date. While we may elect to update forward-looking statements at some point in the future, we specifically disclaim any obligation to do so, even if our estimates change.
  Top of the Form
  SIGNATURES
  Pursuant to the requirements of the Securities Exchange Act of 1934, the
  	registrant has duly caused this report to be signed on its behalf by the
  	undersigned hereunto duly authorized.
  The Goodyear Tire & Rubber Company
  January 5, 2007
  By:
  Richard J. Kramer
  Name: Richard J. Kramer
  Title: Executive Vice President and Chief Financial Officer