Date: April 23, 2007

SOUTHFIELD, Mich. … For the 14^th consecutive year, diversified industrial manufacturer Eaton Corporation has received the top supplier award from Toyota Motor Engineering & Manufacturing North America, Inc. (TEMA) for superior quality and delivery of intake and exhaust engine valves.

Eaton’s U.S. Engine Valve Co., located in Westminster, S.C., is one of 14 supplier plants to receive the Superior Award from TEMA for both product quality and delivery at Toyota’s annual business meeting and awards ceremony held March 27 in Covington, Ky.

Eaton, the world’s largest producer of engine valves, supplied more than 12 million intake and exhaust valves in 2006 to Toyota, while achieving excellent levels of quality and delivery.

“We are honored to have a long-standing record of quality and performance with Toyota,” said Stephen M. Buente, Eaton senior vice president and president - Automotive Group. “The award acknowledges our commitment to understanding and anticipating Toyota’s needs by providing highly-engineered engine valves the company can rely on.”

“Thanks to our suppliers’ focus on quality, delivery, diversity, technology and development and value improvements, they have been a key part of Toyota’s success in North America,” said Atsushi Kume, senior vice president of TEMA. “We thank them for their efforts in 2006.”

Eaton’s U.S. Engine Valve Company is a partnership with Nittan Valve Company, located in Hadano-shi, Kanagawa, Japan, and produces intake and exhaust valves for North American-based vehicle manufacturers, including Toyota. Eaton has a long history of innovation and expertise in valve train technology, resulting in innovations such as variable valve timing and cylinder deactivation technology.

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 61,000 employees and sells products to customers in more than 125 countries. For more information, visit www.eaton.com.