Date: August 29, 2007

CLEVELAND … Diversified industrial manufacturer Eaton Corporation (NYSE:ETN) will participate in the Morgan Stanley Industrials CEOs Unplugged Conference at The Ritz-Carlton, Laguna Niguel, in Dana Point, California, on Tuesday, September 11.

Eaton Chairman and Chief Executive Officer Alexander M. Cutler will begin speaking at 3:15 p.m. Eastern time (12:15 p.m. Pacific time) and will conclude by 4 p.m. Eastern time (1 p.m. Pacific time). The conference will be available to interested parties via a live audio webcast that can be accessed through Eaton’s home page by clicking on the microphone on the right side of the www.eaton.com site. An audio replay will be available following the presentation at the same link listed above.

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 62,000 employees and sells products to customers in more than 125 countries.