Date: September 26, 2005

SAN LUIS POTOSI, MEXICO... Diversified industrial manufacturer Eaton Corporation's (NYSE:ETN) Heavy Duty Truck Transmission Plant was recently inducted into the Mexican government's coveted "Industria Limpia" (Clean Industries) environmental program.

Industria Limpia is a cooperative program that joins industry and government to protect the environment and preserve natural resources and recognizes businesses that demonstrate environmental excellence.

In order to be admitted to Industria Limpia, Eaton was subject to a rigorous third party environmental audit by independent, certified assessors. The 12-year-old program, administered by PROFEPA – the equivalent of the United States' Environmental Protection Agency's enforcement arm, considers protection of the environment far beyond mere compliance with environmental regulations. In order to pass these audits, Eaton had to demonstrate results in reducing/eliminating waste along with proof that the plant conserves and is respectful of natural resources including water, fuel and energy. While certifications are issued for two years, audits are repeated on an annual basis to assure continued excellence. Eaton is one of only 23 companies in the state of San Luis Potosi to be certified by the prestigious environmental program.

Induction ceremonies took place on September 13th at the Heavy Duty Transmission Plant located in the city of San Luis Potosi, Mexico, where dignitaries from federal, state and local governments along with visitors and guests from local industries joined Eaton personnel. Following the ceremony was a plant tour, which highlighted some of Eaton’s operation activities toward preserving the environment. These activities include:

* Installation of a wastewater evaporator that utilizes used oil as fuel that can reduce the plant’s volume of hazardous materials up to sixty percent.

* Creation of an Energy Conservation Program that has reduced the plant’s total energy consumption by forty percent or 86,929 kilowatts per hour. Each kilowatt per hour saved results in a reduction of 1.32 pounds of carbon dioxide released into the atmosphere.

* The recycling of 90% of the plant’s non-hazardous wastes.

At the induction ceremony David Bennett, general manager of Performance and Vocational Transmissions, reminded attendees that the plant’s operation not only complies with Industria Limpia guidelines but also observes Eaton’s environmental vision to produce zero environmental effect.

"The Industria Limpia program reflects Eaton’s commitment to the environment, the community and the employees in SLP," said Bennett. "We are committed to pollution prevention and protection of natural resources and SLP sets a high standard for the rest of our worldwide locations to follow."

With this certification, all of the products created at the Eaton facility in San Luis Potosi will carry the Industria Limpia seal – an indicator of environmental excellence.

"Although a solid history of accomplishment is required to qualify for induction into the Industria Limpia program, it is much more about the future than the past," said Bennett. "Industries that protect the environment help ensure that the children and grandchildren of their stakeholders will live fuller, happier lives."

Eaton is the leader in design, manufacture and marketing of drivetrain systems and components for medium-duty and heavy-duty commercial vehicles on the American continents. In concert with its manufacturing and marketing partners, principally Dana Corporation, Eaton markets the "Roadranger System" – a complete line of drivetrain components, systems, safety products and service tools, including manual and automatic transmissions, clutches, driveshafts, steer and drive axles, trailer axles and suspensions, brakes, anti-lock braking systems tire pressure management systems, collision warning systems with adaptive cruise control, and mobile diagnostic tools and software.

Eaton Corporation is a diversified industrial manufacturer with 2004 sales of $9.8 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 57,000 employees and sells products to customers in more than 125 countries.