CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statements
(Form S-8 No. 333-35697 and Form S-8 No. 333-97373) pertaining to the
Cutler-Hammer de Puerto Rico, Inc. Retirement Savings Plan of Eaton Corporation
of our report dated June 4, 2004, with respect to the financial statements and
schedule of the Cutler-Hammer de Puerto Rico, Inc. Retirement Savings Plan
included in this Annual Report (Form 11-K) for the year ended December 31, 2003.


                                                           /s/ Ernst & Young LLP
Cleveland, Ohio
June 25, 2004