EX-23.B 12 y69553exv23wb.txt INDEPENDENT AUDITORS' CONSENT EXHIBIT 23-b INDEPENDENT AUDITORS' CONSENT We consent to the incorporation by reference of our report dated December 15, 2004 (which report expresses an unqualified opinion and includes explanatory paragraphs relating to the Company's change in method of dertermining the cost of certain inventories, accounting for variable interest entities and accounting for goodwill) appearing in this Annual Report on Form 10-K of ArvinMeritor, Inc. for the fiscal year ended September 30, 2004 in the following Registration Statements of ArvinMeritor, Inc.:
Form Registration No. Purpose ---- ---------------- ------- S-8 333-107913 ArvinMeritor, Inc. Savings Plan S-3 333-58760 Registration of debt securities S-8 333-53498 ArvinMeritor, Inc. Hourly Employees Savings Plan S-8 333-49610 1997 Long-Term Incentives Plan S-3 333-43146 Arvin Industries, Inc. Savings Plan S-3 333-43118 Arvin Industries, Inc. 1988 Stock Benefit Plan S-3 333-43116 Arvin Industries, Inc. 1998 Stock Benefit Plan S-3 333-43112 Arvin Industries, Inc. Employee Stock Benefit Plan S-3 333-43110 Arvin Industries, Inc. Employee Savings Plan S-8 333-42012 Employee Stock Benefit Plan, 1988 Stock Benefit Plan and 1998 Employee Stock Benefit Plan
/s/ Deloitte & Touche LLP DELOITTE & TOUCHE LLP Detroit, Michigan December 15, 2004