Date: February 21, 2008

Eaton To Participate In The Citigroup 21st Annual Global Industrial Manufacturing Conference On March 4

CLEVELAND … Diversified industrial manufacturer Eaton Corporation (NYSE:ETN) today announced that Richard H. Fearon, Eaton executive vice president - chief financial and planning officer, will be presenting at the Citigroup 21st Annual Global Industrial Manufacturing Conference on Tuesday, March 4, from 3 to 3:35 p.m. Eastern time.

The conference will be available through a live audio webcast that can be accessed by clicking on the microphone icon on the right side of Eaton’s home page at the Web site. An audio replay will be available following the conference.

Eaton Corporation is a diversified industrial manufacturer with 2007 sales of $13.0 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 64,000 employees and sells products to customers in more than 140 countries.

Contact: Kelly Jasko
(216) 523-5304