Date: October 24, 2007

Eaton To Participate In Goldman Sachs Global Industrials Conference On November 7

CLEVELAND … Diversified industrial manufacturer Eaton Corporation (NYSE:ETN) will participate in the Goldman Sachs Global Industrials Conference at the Hilton New York in New York City on November 7.

Alexander M. Cutler, Eaton chairman and chief executive officer, will begin speaking at 2:25 p.m. Eastern 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 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.

Contact: Kelly Jasko
(216) 523-5304