Item 2.05 Costs Associated with Exit or Disposal Activities.

Amiens, France Rationalization Plan

On May 26, 2009, The Goodyear Tire & Rubber Company (the "Company") announced a plan that would discontinue consumer tire production at one of its manufacturing facilities in Amiens, France as part of its strategy to reduce high-cost manufacturing capacity globally and to remove 15 to 25 million units of capacity. This action would eliminate approximately six million units of high-cost capacity and is expected to be completed by the third quarter of 2010.

The estimated charges associated with the plan are $55 million (approximately $30 million after taxes and minority interest), the majority of which will be recorded in the second quarter of 2009. These charges primarily relate to cash severance payments that will be made as actions are taken in the future.

Akron, Ohio Headquarters Sale

On May 29, 2009, the Company sold certain of its properties in Akron, Ohio that comprise its current headquarters to Industrial Realty Group in connection with the development of a new headquarters in Akron, Ohio.

The Company expects to record an after-tax, non-cash charge resulting from the loss on the sale of the properties of $40 to $45 million in the second quarter of 2009.

Safe Harbor Statement

Certain information contained in this Current Report on Form 8-K may constitute forward-looking statements for purposes of the safe harbor provisions of The Private Securities Litigation Reform Act of 1995, including those statements regarding the expected amounts of charges resulting from the planned actions in France and the property sales. All forward-looking statements are based on management's estimates, projections and assumptions as of the date hereof. There are a variety of factors, many of which are beyond the Company's control, which could affect its operations, performance, business strategy and results and could cause its actual results and experience to differ materially from the assumptions, expectations and objectives expressed in any forward-looking statements. These statements are subject to known and unknown risks and uncertainties that could cause actual results to differ materially from those expressed or implied by such statements, including but not limited to the risks and other factors described in the Company's filings with the Securities and Exchange Commission, including the Company's annual report on Form 10-K, quarterly reports on Form 10-Q and current reports on Form 8-K. In addition, any forward-looking statements represent management's estimates only as of today and should not be relied upon as representing management's estimates as of any subsequent date. While the Company may elect to update forward-looking statements at some point in the future, the Company specifically disclaims any obligation to do so, even if management's estimates change.

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