Goodyear Tyre & Rubber expects to report record sales in addition to earnings in the range of 19 cents to 21 cents per share for the third quarter of 2004, the tyre maker said in a statement on Friday.

This compares to a loss of 68 cents per share in the third quarter of 2003, as previously restated. All per-share amounts are diluted.

The improvement was driven by improved segment operating income in all seven of the company's businesses, Goodyear said. Total segment operating income for the quarter is expected to approximately double that of the same period in 2003.

Third quarter sales are expected to be approximately $4.7 billion, a record, up from $3.9 billion in the third quarter of 2003. Improved pricing and product mix and higher unit volume contributed to the sales growth, Goodyear added.