Exhibit (a)(26)
                                                                 ---------------


                                           Contact:  Michelle Hards
                                                     (419) 535-4636
                                                     michelle.hards@dana.com


                          DANA CORPORATION COMMENTS ON
                  SECOND EXTENSION OF ARVINMERITOR TENDER OFFER

TOLEDO, OHIO, OCTOBER 2, 2003 --Dana Corporation (NYSE: DCN) issued the
following statement today in response to the announcement by ArvinMeritor, Inc.
(NYSE: ARM) that it will extend for a second time the expiration of its tender
offer for all outstanding Dana shares.

"On July 22, Dana's Board of Directors rejected ArvinMeritor's offer after a
thorough review and consultation with its legal and financial advisors," said
Bill Carroll, Acting President and Chief Operating Officer. "The Board concluded
at that time that the offer was a financially inadequate, high-risk proposal
that was not in the best interests of Dana or its shareholders, and nothing has
changed with respect to the offer since that time. Dana's restructuring and
transformation efforts are producing results and the Board believes that the
company's ongoing strategy is a better way to enhance value for our
shareholders."

Dana Vice President and Chief Financial Officer Bob Richter noted, "It is
significant that in the nearly three months since ArvinMeritor originally made
this unsolicited offer, it has not yet announced that it has the necessary
financing for the transaction. In addition, the major antitrust challenges that
Dana's Board noted from the start were underscored by the `second request'
issued by the FTC in early September. Also, ArvinMeritor is now talking about
significant potential divestitures of the combined company's commercial vehicle
axle assets and other businesses. Significant divestitures of that nature would
appear to limit opportunities for synergies and change the strategic premise for
the transaction that ArvinMeritor originally proposed to shareholders. For all
of these reasons, investors understandably continue to question whether this
deal makes sense."

Dana's shareholders, and its customers, suppliers and employees, are strongly
advised to read carefully Dana's solicitation/recommendation statement regarding
ArvinMeritor's tender offer, because it contains important information. Free
copies of the solicitation/recommendation statement and the related amendments,
which have been filed by Dana with the Securities and Exchange Commission, are
available at the SEC's web site at WWW.SEC.GOV, or at the Dana web site at
WWW.DANA.COM, and also by directing requests to Dana's Investor Relations
Department or Dana's information agent, D.F. King & Co., Inc., at
1-800-901-0068.

Dana is a global leader in the design, engineering, and manufacture of
value-added products and systems for automotive, commercial, and off-highway
vehicle manufacturers and their related aftermarkets. The company employs
approximately 60,000 people worldwide. Founded in 1904 and based in Toledo,
Ohio, Dana operates hundreds of technology, manufacturing, and customer service
facilities in 30 countries. The company reported 2002 sales of $9.5 billion.

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