Date: July 27, 2007

CABO ROJO, Puerto Rico … Diversified industrial manufacturer Eaton Corporation announced today it has donated $25,000 to benefit The Center of Development and Specialized Services, a United Way partner agency that provides services to families of children with disabilities. The grant will be used to support the Center’s Independent Living Program.

“Eaton’s generous donation will help improve the lives of some very deserving people in the community,” said Lizzette Rivera, executive director – Centro Espibi. The center will continue working with the community in order to reach the goal, so we can provide services to the 120 children currently on the waiting list”.

The Center offers special education, physical therapy, occupational therapy, speech therapy and medical evaluations.

“Eaton is dedicated to improving life in the communities in which we do business,” said Mike Yelton, plant manager, Eaton’s Cabo Rojo facility. “We’re proud to be partners with The Center of Development and Specialized Services and the important work they do.”

Eaton’s facility in Cabo Rojo, part of the company’s electrical business, employs approximately 400 people, including temporary employees.

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 drive train 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.