Date: April 26, 2007

CLEVELAND … Diversified industrial manufacturer Eaton Corporation recently named Mark Denison director, Acquisition Analysis, for Corporate Development and Planning. In this role, he will continue to be located in Cleveland and to report to Dave Barrie, vice president, Corporate Development.

Denison joined Eaton in 2004 as manager, Acquisition Analysis. Prior to that, he served as senior manager for Ernst & Young.

“Mark’s financial background and understanding of the acquisition process have proven to be a valuable asset to the company,” said Barrie. “He has assembled a competent, capable team that has enhanced our ability to execute transactions effectively.”

Denison holds a bachelor’s degree in finance from Miami University in Ohio and is a certified public accountant.

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.

Contacts:

Kelly Jasko (216) 523-5304 (Media Relations)