Date: December 20, 2007

HORSEHEADS, N.Y. …Diversified industrial manufacturer Eaton Corporation announced today it donated $20,000 to benefit Court Appointed Special Advocates (CASA) of the Southern Tier. Funds will be used to help abused and neglected children.

“CASA is founded on the belief that the health, safety, and spirit of a child should be the primary concern when families are in crisis,” said Amy Miller, executive director – CASA. “Thanks to Eaton’s generous donation we can continue to provide a consistent and caring special advocate for every abused and neglected child in the court system who needs one.”

CASA is a national organization that pairs children in neglect and abuse cases with community volunteers who become advocates for the best interest of the child. CASA volunteers become fully informed about a child’s situation and are often requested by the court to make recommendations on the child’s education, healthcare, living situation and overall well-being. There are 950 CASA programs in every state across the country including Washington, D.C. and the U.S. Virgin Islands.

“We understand the importance of giving something back to the communities in which we do business,” said Alex Alcala, plant manager, Eaton’s Horseheads, N.Y., facility. “In addition to our financial contribution, two of our employees serve as volunteer advocates. We are proud to be associated with this great organization.”

Eaton’s facility in Horseheads, N.Y., part of the company’s Electrical Group, employs approximately 255 people who manufacture vacuum interrupters for use in power distribution circuit protection.

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.