Date: August 27, 2007

Eaton Completes Sale Of Automotive Mirror Controls Business

CLEVELAND … Diversified industrial manufacturer Eaton Corporation (NYSE:ETN) today announced it has completed the sale of its Mirror Controls Division to funds managed by Englefield LLP, a €1.8 billion private equity firm, for $111 million. Eaton announced on June 22 that it reached a definitive agreement to sell the division.

Eaton’s Mirror Controls Division, part of the company’s Automotive Group, employs approximately 630 people and has four manufacturing operations. The business produces mirror actuators and power-fold actuators for exterior mirror systems. Sales in 2006 were approximately $135 million.

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 solution and specialty controls for performance, fuel economy and safety. Eaton has 62,000 employees and sells products to customers in more than 125 countries.

Contact: Kelly Jasko
(216) 523-5304