The Goodyear Tyre & Rubber Company today reported a net loss of $US63.2 million (39 cents per share) for the first quarter of 2002 compared with a net loss of $46.7 million (30 cents per share) for Q1 2001. Q1 2002 results include a pre-tax charge of $10 million (four cents per share) principally related to the return of inventory to Goodyear following the recent closure of Penske Automotive Centres in the United States.