Date: February 23, 2007

CLEVELAND … Diversified industrial manufacturer Eaton Corporation announced today it has donated $15,000 to benefit The Salvation Army. Funds will be used for distributing coats, food vouchers and toys to needy Cleveland families during the holiday season.

“We value Eaton’s support and commitment to our mission of helping to improve the lives of people in the community,” said Lynn Krumholz, director, Foundation and Government Relations, The Salvation Army. “It’s a fulfilling experience when people pull together to give a family a hand-up.”

The Salvation Army is recognized as one of America’s foremost leaders in social services and dramatically alters the lives of hundreds of thousands each year who face daunting circumstances such as unemployment or homelessness. From making the holidays happier for less fortunate families with seasonal assistance to providing quality housing for low-income seniors, offering free health clinics or teaching children to read, The Salvation Army is involved in the lives of people in every community across the U.S.

From 2001-2005, Eaton contributed $40,000 to The Salvation Army.

“We’re proud to be partners with such an outstanding organization and to be in a position to help some needy families during the holidays,” said Craig Arnold, Eaton senior vice president and president – Fluid Power Group, and Salvation Army board member. “Eaton is committed to giving back to the communities in which we do business.”

Eaton’s World Headquarters is located in Cleveland. Approximately 990 employees work in Cleveland and the surrounding areas.

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.