Date: April 2, 2007

CLEVELAND … Diversified industrial manufacturer Eaton Corporation (NYSE:ETN) will announce first quarter 2007 earnings on Monday, April 16, before the opening of the New York Stock Exchange. The company will host a conference call at 10 a.m. Eastern time that day to discuss first quarter 2007 earnings results with security analysts and institutional investors.

The call will be available to interested listeners through a live audio webcast that can be accessed by clicking on the microphone on the right side of Eaton’s home page at the www.eaton.com Web site. The earnings news release will also be accessible on Eaton’s Web site beginning on April 16 by clicking on the News & Events 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.

Contact:

Kelly Jasko, media relations, (216) 523-5304

William C. Hartman, investor relations, (216) 523-4501