Date: November 27, 2007

EDEN PRAIRIE, Minn. …Diversified industrial manufacturer Eaton Corporation announced today it donated $15,000 to benefit Bridging, a Minnesota organization serving families in transition.

“Financial support from Eaton allows Bridging to secure inventory and provide a quality shopping experience for 135 families per week,” said Ron Osterbauer, executive director of Bridging. “Since our inventory is received primarily through donation, we work hard to gather enough items to give our clients the dignity to choose from a wide selection of each furniture type.”

Founded in 1987, Bridging is a non-profit organization operating 75,000 square feet of warehouse space in Bloomington, Roseville, and Central Minnesota. Bridging was founded on the simple concept that community resources should be shared with those in need. Their mission is to provide the economically disadvantaged, who are in transition, with quality furniture and household items free of charge following a home visit and referral from a registered agency. Each month, Bridging gives away over $1 million of free furniture and household goods to more than 500 families. More than 3,500 volunteers donate in excess of 8,000 hours each month, allowing the organization to serve 2,000 individuals each month.

“Eaton values the importance of giving something back to the communities in which it does business,” said Lee Marske, plant manager, Eaton’s Eden Prairie facility. “In addition to our financial contribution, several employees volunteer at Bridging. We are proud to be associated with this organization and look to continue to work with them in the future.”

Eaton’s facility in Eden Prairie, part of the company’s Hydraulics Operations, employs approximately 265 people who manufacture hydraulic steering units and motors for use in industrial, agricultural and commercial markets.

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 63,000 employees and sells products to customers in more than 140 countries. For more information, visit www.eaton.com.