Date

May 21, 2008

Eaton To Present At Sanford Bernstein Strategic Decisions Conference May 28

CLEVELAND…Diversified industrial manufacturer Eaton Corporation (NYSE:ETN) today announced that Alexander M. Cutler, Eaton chairman and chief executive officer, will present at the Sanford Bernstein Strategic Decisions Conference in New York City on Wednesday, May 28, from 9 to 9:50 a.m. Eastern time. The purpose of Eaton’s presentation is to discuss the company’s business prospects with securities analysts and institutional investors.

A real-time audio web cast of the presentation and related presentation materials will be available at www.eaton.com. An audio replay will be available following the presentation at the same link.

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; hydraulics components, systems and services for industrial and mobile equipment; hydraulics, fuel and pneumatic systems for commercial and military aircraft; 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 79,000 employees and sells products to customers in more than 150 countries.

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Kelly Jasko
(216) 523-5304