EX-23.B 8 d18155_ex23-b.htm

Exhibit 23-b

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference of our reports dated November 15, 2005 relating to the consolidated financial statements and financial statement schedule (which report expresses an unqualified opinion and includes explanatory paragraphs related to a change in method of determining the cost of certain inventories and accounting for variable interest entities) of ArvinMeritor, Inc., and management’s report on the effectiveness of internal control over financial reporting appearing in this Annual Report on Form 10-K of ArvinMeritor, Inc. for the year ended September 30, 2005, 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
              
333-123103
    
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
Detroit, Michigan
November 15, 2005