GOODYEAR TIRE & RUBBER CO /OH/
SC 13G/A, 2000-04-05
TIRES & INNER TUBES
Previous: GPU INC /PA/, U-1/A, 2000-04-05
Next: HELLER FINANCIAL INC, 424B3, 2000-04-05



                                           ------------------------------
                                                           OMB APPROVAL
                                                  ------------------------------
                                                  OMB Number
                                                  Expires:
                                                  Estimated average burden
                                                  hours per response .......14.9
                                                  ------------------------------

                      SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C.  20549

                                 SCHEDULE 13G
                                (Rule 13d-102)


             INFORMATION TO BE INCLUDED IN STATEMENTS FILED PURSUANT
           TO RULES 13d-1(b)(c), AND (d) AND AMENDMENTS THERETO FILED
                           PURSUANT TO RULE 13d-2(b)

                         (Amendment No.3)

				GOODYEAR TIRE & RUBBER COMPANY
- --------------------------------------------------------------------------------
                                (Name of Issuer)


					COMMON STOCK
- --------------------------------------------------------------------------------
                         (Title of Class of Securities)


					382550101
- --------------------------------------------------------------------------------
                                 (CUSIP Number)


					March 31, 2000
- --------------------------------------------------------------------------------
            (Date of Event Which Requires Filing of this Statement)


     Check the  appropriate  box to  designate  the rule  pursuant to which this
Schedule is filed:

          [ ]  Rule 13d-1(b)

          [_]  Rule 13d-1(c)

          [_]  Rule 13d-1(d)

	[X]  Rule 13d-2(c)
- ----------
(1)  The  remainder  of this  cover  page  shall be filled  out for a  reporting
     person's  initial  filing on this form with respect to the subject class of
     securities,  and for any subsequent amendment containing  information which
     would alter the disclosures provided in a prior cover page.

     The  information  required in the remainder of this cover page shall not be
     deemed to be "filed"  for the purpose of Section 18 of the  Securities
  Exchange Act of 1934 or otherwise  subject to the  liabilities of that section
 of the Act but  shall be  subject  to all other  provisions  of the Act
 (however, see the Notes).

PAGE  2
CUSIP No. 382550101                    13G                    Page 2 of 5 Pages


________________________________________________________________________________
1.   NAME OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)

		MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED

________________________________________________________________________________
2.   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                                 (a)  [_]
                                                                 (b)  [_]

________________________________________________________________________________
3.   SEC USE ONLY



________________________________________________________________________________
4.   CITIZENSHIP OR PLACE OF ORGANIZATION

		DELAWARE

________________________________________________________________________________
  NUMBER OF    5.   SOLE VOTING POWER

   SHARES           	NONE
               _________________________________________________________________
BENEFICIALLY   6.   SHARED VOTING POWER

  OWNED BY          	10,870,996
               _________________________________________________________________
    EACH       7.   SOLE DISPOSITIVE POWER

  REPORTING         	NONE
               _________________________________________________________________
   PERSON      8.   SHARED DISPOSITIVE POWER

    WITH            	10,870,996
________________________________________________________________________________
9.   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

		10,870,996

________________________________________________________________________________
10.  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*

                                                                          [_]

________________________________________________________________________________
11.  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

		7.0%

________________________________________________________________________________
12.  TYPE OF REPORTING PERSON*

		BD, CO
________________________________________________________________________________
                     *SEE INSTRUCTIONS BEFORE FILLING OUT!
PAGE  3
CUSIP No. 382550101                    13G                    Page 3 of 5 Pages

________________________________________________________________________________
Item 1(a).  Name of Issuer:

		GOODYEAR TIRE & RUBBER COMPANY (the "COMPANY")

________________________________________________________________________________
Item 1(b).  Address of Issuer's Principal Executive Offices:

		1144 EAST MARKET STREET
		AKRON, OHIO 44316
________________________________________________________________________________
Item 2(a).  Name of Person Filing:

		MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED

________________________________________________________________________________
Item 2(b).  Address of Principal Business Office, or if None, Residence:

		MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED
		WORLD FINANCIAL CENTER, NORTH TOWER
		250 VESEY STREET
		NEW YORK, NEW YORK 10281_____________________________________________________

Item 2(c).  Citizenship:
		SEE ITEM 4 OF COVER PAGES____________________________________________________
Item 2(d).  Title of Class of Securities:

		SEE COVER PAGE
________________________________________________________________________________
Item 2(e).  CUSIP Number:

		SEE COVER PAGE
________________________________________________________________________________
Item 3.     If This Statement  is Filed  Pursuant to  Rule 13d-1(b), or 13d-2(b)
            or (c), Check Whether the Person Filing is a:

     (a)  [X]  Broker or dealer registered under Section 15 of the Exchange Act.
     (b)  [_]  Bank as defined in Section 3(a)(6) of the Exchange Act.
     (c)  [_]  Insurance  company as defined in Section 3(a)(19) of the Exchange
               Act.
     (d)  [_]  Investment  company  registered under Section 8 of the Investment
               Company Act.
     (e)  [_]  An investment adviser in accordance with Rule 13d-1(b)(1)(ii)(E);
     (f)  [_]  An employee  benefit plan or endowment  fund in  accordance  with
               Rule 13d-1(b)(1)(ii)(F);
     (g)  [_]  A parent  holding  company or control  person in accordance  with
               Rule 13d-1(b)(1)(ii)(G);
     (h)  [_]  A savings  association  as defined in Section 3(b) of the Federal
               Deposit Insurance Act;
     (i)  [_]  A  church  plan  that  is  excluded  from  the  definition  of an
               investment  company  under  Section  3(c)(14)  of the  Investment
               Company Act;
     (j)  [_]  Group, in accordance with Rule 13d-1(b)(1)(ii)(J).


     If this statement is filed pursuant to Rule 13d-1(c), check this box.   [_]

PAGE  4
CUSIP No. 382550101                    13G                    Page 4 of 5 Pages


Item 4.  Ownership.

     Provide  the  following  information  regarding  the  aggregate  number and
percentage of the class of securities of the issuer identified in Item 1.

     (a)  Amount beneficially owned:		SEE ITEM 9 OF COVER PAGES

Pursuant to 240.13d-4, MLPF&S (the "Reporting Person") disclaims beneficial
 ownership of the securities of the Company referred to herein, and the filing
 of this Schedule 13G shall not be construed as an admission that the Reporting
 Person is, for the purposes of Section 13(d) or 13(g) of the Act, the
 beneficial owner of any securities of the Company covered by this statement,
 other than certain securities of the Company held in MLPF&S proprietary
 accounts.

     (b)  Percent of class:			SEE ITEM 11 OF COVER PAGES

     (c)  Number of shares as to which such person has:

          (i)   Sole power to vote or to direct the vote:
SEE ITEM 5 OF COVER PAGES          (ii)  Shared power to vote or to direct the
 vote:							SEE ITEM 6 OF COVER PAGES          (iii) Sole power to dispose or
 to direct the disposition of:
							SEE ITEM 7 OF COVER PAGES          (iv)  Shared power to dispose or to
 direct the disposition of
							SEE ITEM 8 OF COVER PAGES______________________________________________
Item 5.  Ownership of Five Percent or Less of a Class.

			NOT APPLICABLE
________________________________________________________________________________
Item 6.  Ownership of More Than Five Percent on Behalf of Another Person.

MLPF&S is a sponsor of various UITs which invest in equity securities as defined
 in 240.13d-1(d).  While the UITs have the right to receive, or the power to
 direct the receipt of dividends from or the proceeds from the sale of, the
 securities reported herein, no single UIT's interest relates to more than 5%
 of the class of securities reported herein.
________________________________________________________________________________
Item 7.  Identification and Classification of the Subsidiary Which Acquired the
         Security Being Reported on by the Parent Holding Company.

			NOT APPLICABLE
________________________________________________________________________________
Item 8.  Identification and Classification of Members of the Group.

			NOT APPLICABLE
________________________________________________________________________________
Item 9.  Notice of Dissolution of Group.

			NOT APPLICABLE
________________________________________________________________________________


PAGE  5
CUSIP No. 382550101                    13G                    Page 5 of 5 Pages


Item 10.  Certifications.


By signing  below the undersigned certifies that, to the best of its knowledge
  and	belief, the securities referred to above were acquired and are held in
          the ordinary course of business and were not acquired and not held for
          the  purpose  of or with the effect of  changing  or  influencing  the
          control of the issuer of the  securities and were not acquired and are
          not held in  connection  with or as a participant  in any  transaction
          having such purpose or effect.







                                    SIGNATURE

     After reasonable inquiry and to the best of my knowledge and belief, the
 undersigned certifies that the information set forth in this statement is
 true, complete and correct.



                                        ----------------------------------------
                                                     March 10, 2000



                                        Merrill Lynch, Pierce, Fenner &
						Smith Incorporated



						/s/ Andrea Lowenthal
                                        ----------------------------------------
                                        (Andrea Lowenthal/Attorney-in-fact()









Note.  Schedules  filed in paper format shall include a signed original and five
copies of the  schedule,  including  all  exhibits.  See Rule 13d-7(b) for other
parties for whom copies are to be sent.

Attention.  Intentional  misstatements  or omissions of fact constitute  federal
criminal violations (see 18 U.S.C. 1001).1




Exhibit A to Schedule 13G

Power of Attorney

The undersigned, Merrill Lynch, Pierce, Fenner & Smith Incorporated, (the
 "Corporation") a corporation duly organized under the laws of Delaware, with
 its principal place of business at World Financial Center, North Tower, 250
Vesey Street, New York, New York 10281 does hereby make, constitute and
 appoint Richard B. Alsop, Richard D. Kreuder, Andrea Lowenthal, Gregory T.
 Russo, or any other individual from time to time elected or appointed as
 secretary or an assistant secretary of the Corporation, acting se
delivered, as required under Section 13(d) of the Securities Exchange Act of
 1934 (the "Act") and the regulations thereunder, any number, as appropriate,
 of original, copies, or electronic filings of the Securities and Exchange
 Commission Schedule 13D or Schedule 13G Beneficial Ownership Reports (together
 with any amendments and joint filing agreements under Rule 13d-1(f) (1) of
 the Act, as may be required thereto) to be filed and/or delivered with respect
 to any equity security (as defined in Rule 13d-1(d)
l respects as if the undersigned could do if personally present.  This Power
 of Attorney shall remain in effect until revoked, in writing, by the
 undersigned.

	IN WITNESS WHEREOF, the undersigned has executed this Power of Attorney, this
 17th day of November 1995.



				MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED


				By:      /s/ David H. Komansky
				Name:	David H. Komansky
				Title:	President and Chief Operating Officer






* Executed pursuant to a Power of Attorney, dated November 17, 1995, a copy of
 which is attached     hereto as Exhibit A.
??

??




© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission