Date: February 23, 2007

CLEVELAND … Diversified industrial manufacturer Eaton Corporation (NYSE:ETN) will participate in the Credit Suisse 5th Annual Truck Builders Conference in New York City on Thursday, March 1.

James E. Sweetnam, Eaton senior vice president and president – Truck Group, will begin speaking at 1:45 p.m., Eastern time. In addition, James P. Meil, Eaton’s chief economist, will serve on an economic overview panel scheduled to start at 7:45 a.m., Eastern time. A real-time audio webcast of both presentations will be available through the Investor Relations link on www.eaton.com. An audio replay will remain available for five days following the presentations at the same link.

Eaton Corporation is a diversified industrial manufacturer with 2006 sales of $12.4 billion. Eaton is a global leader in electrical systems and components for power quality, distribution and control; fluid power systems and services for industrial, mobile and aircraft equipment; intelligent truck drivetrain systems for safety and fuel economy; and automotive engine air management systems, powertrain solutions and specialty controls for performance, fuel economy and safety. Eaton has 60,000 employees and sells products to customers in more than 125 countries.