The Goodyear Tire & Rubber Company announced today that it expects second quarter earnings per share before rationalization charges to be about level with last year. The company reported earnings per share before rationalization charges of 37 cents in 1999's second quarter. Second quarter 2000 net income will include after-tax rationalization charges of approximately $6.5 million (4 cents per share) related to closing a tire plant in Italy and sales office consolidation in Europe. Both are part of the company's European rationalization program.