Date: March 3, 2008

CLEVELAND … Diversified industrial manufacturer Eaton Corporation (NYSE:ETN) announced today that Kile Bell has been named director - internal control program office, and Dan DeRoma has been named director - corporate acquisition and divestiture accounting, effective immediately.

Bell will have overall leadership responsibility for the internal control program office, the enterprise-wide team responsible for Eaton's compliance with Section 404 of the Sarbanes Oxley Act of 2002. He will report to Billie Rawot, Eaton vice president and controller, and succeeds DeRoma in this role.

Since 2003, Bell served as the director - corporate acquisition and divestiture accounting. He joined Eaton as director of audit in 1996 after serving in a similar capacity for LTV Corporation from 1993 to 1996. Before Eaton, Bell held positions with Wayne State University in Detroit, Mich., and Ernst and Young. Bell is a graduate of the University of Detroit, holds a master's of business administration from the executive program at Case Western Reserve University in Cleveland, Ohio and is a certified public accountant.

DeRoma will succeed Bell as director - corporate acquisition and divestiture accounting. He will report to Bill Nowak, vice president of accounting and assistant controller. In his new role, DeRoma will manage the finance and accounting processes and integration activities related to business acquisitions and divestiture transactions. DeRoma has served as director of the internal control program office since 2003. Prior to that, he served as the senior leader of shared services strategy at the North American Financial Services Center (NAFSC), and as

the NAFSC's information process leader. DeRoma joined the company in 1984, serving in various roles within financial accounting and analysis. He holds a bachelor's degree in accounting from Cleveland State University and is a certified public accountant.

"We believe that the rotation of Kile and Dan into these new roles will leverage their intimate knowledge of the variety of financial and control processes they have each managed, and will provide the company increased strength as we integrate our new acquisitions into Eaton's financial and accounting polices and internal control programs," said Rawot.

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 70,000 employees and sells products to customers in more than 150 countries.