EXHIBIT 99-C

                                DANA CORPORATION

                               OFFER TO EXCHANGE

              All Outstanding 9% Dollar-Denominated Notes Due 2011
                        ($575,000,000 Principal Amount)

                                      for

                      9% Dollar-Denominated Notes Due 2011
                        ($575,000,000 Principal Amount)
          Which have been Registered under the Securities Act of 1933

                                      and

               All Outstanding 9% Euro-Denominated Notes Due 2011
                        (E200,000,000 Principal Amount)

                                      for

                       9% Euro-Denominated Notes Due 2011
                        (E200,000,000 Principal Amount)
          Which have been Registered under the Securities Act of 1933

To Securities Dealers, Commercial Banks,
Trust Companies and Other Nominees:

     Enclosed for your consideration is a Prospectus dated          , 2002 (as
the same may be amended or supplemented from time to time, the "Prospectus") and
a form of Letter of Transmittal (the "Letter of Transmittal") relating to the
offer (the "Exchange Offer") by Dana Corporation (the "Company") to exchange up
to $575,000,000 in aggregate principal amount of its 9% dollar-denominated Notes
due 2011 and up to E200,000,000 in aggregate principal amount of its 9%
euro-denominated Notes due 2011 which have been registered under the Securities
Act, as amended (the "Exchange Notes"), for up to $575,000,000 in aggregate
principal amount of its outstanding 9% dollar-denominated Notes due 2011 and up
to E200,000,000 in aggregate principal amount of its 9% euro-denominated Notes
due 2011 that were issued and sold in a transaction exempt from registration
under the Securities Act of 1933, as amended the ("Outstanding Notes").

     We are asking you to contact your clients for whom you hold Outstanding
Notes registered in your name or in the name of your nominee. In addition, we
ask you to contact your clients who, to your knowledge, hold Outstanding Notes
registered in their own name. The Company will not pay any fees or commissions
to any broker, dealer or other person in connection with the solicitation of
tenders pursuant to the Exchange Offer. You will, however, be reimbursed by the
Company for customary mailing and handling expenses incurred by you for
forwarding any of the enclosed materials to your clients. The Company will pay
all transfer taxes, if any, applicable to the tender of Outstanding Notes to its
or order, except as otherwise provided in the Prospectus and the Letter of
Transmittal.

     Enclosed are copies of the following documents:

          1.  the Prospectus;

          2.  a Letter of Transmittal for use in connection with the exchange of
     Outstanding Notes and for the information of your clients (facsimile copies
     of the Letter of Transmittal may be used to exchange Outstanding Notes);

          3.  a form of letter that may be sent to your clients for whose
     accounts you hold Outstanding Notes registered in your name or the name of
     your nominee, with space provided for obtaining the clients' instructions
     with regard to the Exchange Offer;

          4.  a Notice of Guaranteed Delivery;


          5.  guidelines of the Internal Revenue Service for Certification of
     Taxpayer Identification Number on Substitute Form W-9; and

          6.  a return envelope addressed to Citibank, N.A., the Exchange Agent.

     YOUR PROMPT ACTION IS REQUESTED. THE EXCHANGE OFFER WILL EXPIRE AT 5:00
P.M., NEW YORK CITY TIME, ON           , 2002, UNLESS EXTENDED (THE "EXPIRATION
DATE"). OUTSTANDING NOTES TENDERED PURSUANT TO THE EXCHANGE OFFER MAY BE
WITHDRAWN, SUBJECT TO THE PROCEDURES DESCRIBED IN THE PROSPECTUS, AT ANY TIME
PRIOR TO THE EXPIRATION DATE.

     To tender Outstanding Notes, certificates for Outstanding Notes or a
book-entry confirmation (see "Exchange Offer" in the Prospectus), a duly
executed and properly completed Letter of Transmittal or a facsimile thereof or
electronic instructions sent to the Depository Trust Company, Euroclear or
Clearstream, Luxembourg, and any other required documents, must be received by
the Exchange Agent as provided in the Prospectus and the Letter of Transmittal.

     Questions and requests for assistance with respect to the Exchange Offer or
requests for additional copies of the enclosed material may be directed to the
Exchange Agent at its address and phone number set forth in the Prospectus.

                                         Very truly yours,

                                         DANA CORPORATION

     NOTHING CONTAINED HEREIN OR IN THE ENCLOSED DOCUMENTS SHALL CONSTITUTE YOU
OR ANY OTHER PERSON AS AN AGENT OF DANA CORPORATION OR THE EXCHANGE AGENT, OR
ANY AFFILIATE THEREOF, OR AUTHORIZE YOU OR ANY OTHER PERSON TO MAKE ANY
STATEMENTS OR USE ANY DOCUMENT ON BEHALF OF ANY OF THEM WITH RESPECT TO THE
EXCHANGE OFFER, EXCEPT FOR THE ENCLOSED DOCUMENTS AND THE STATEMENTS EXPRESSLY
MADE IN THE PROSPECTUS AND THE LETTER OF TRANSMITTAL.

                                        2