EX-23 6 l17977aexv23.htm EXHIBIT 23 CONSENT Exhibit 23
 

Eaton Corporation
2005 Annual Report on Form 10-K
Item 15(b)
Exhibit 23
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the following Registration Statements and related Prospectuses of our reports dated February 10, 2006, with respect to the consolidated financial statements of Eaton Corporation, Eaton Corporation management’s assessment of the effectiveness of internal control over financial reporting and the effectiveness of internal control over financial reporting of Eaton Corporation, included in this Annual Report (Form 10-K) for the year ended December 31, 2005:
         
Registration        
Number   Description   Filing Date
333-130318
  Eaton Corporation – Form S-3 Automatic Shelf Registration Statement   December 14, 2005
 
        
333-129602
  Eaton Corporation Shareholder Dividend Reinvestment Plan – Form S-3 Registration Statement – 75,000 Shares   November 9, 2005
 
        
333-125836
  Eaton Savings Plan – Form S-8 Registration Statement – 9,000,000 Shares   June 15, 2005
 
        
333-124129
  Eaton Corporation Incentive Compensation Deferral Plan II – Form S-8 Registration Statement – 400,000 Shares   April 18, 2005
 
        
333-124128
  Eaton Corporation Deferred Incentive Compensation Plan II — Form S-8 Registration Statement – 750,000 Shares   April 18, 2005
 
        
333-124127
  2005 Non-Employee Director Fee Deferral Plan – Form S-8 Registration Statement – 30,000 Shares   April 18, 2005
 
        
333-116974
  Eaton Corporation Deferred Incentive Compensation Plan – Form S-8 Registration Statement – 750,000 Shares   June 29, 2004
 
        
333-116970
  Eaton Corporation 2004 Stock Plan – Form S-8 Registration Statement – 7,000,000 Shares   June 29, 2004
 
        
333-106764
  Eaton Corporation – Form S-3 Registration Statement — $250,000,000 of Debt Securities, Debt Warrants, Preferred Shares and Common Shares   July 2, 2003
 
        
333-105786
  Eaton Corporation – Form S-3 Registration Statement – $47,850,000 of Common Shares   June 3, 2003
 
        
333-104366
  1996 Non-Employee Director Fee Deferral Plan – Form S-8 Registration Statement   April 8, 2003
 
        
333-104367
  Eaton Savings Plan – Form S-8 Registration Statement – 5,000,000 Shares   April 8, 2003
 
        
333-97365
  Eaton Corporation Incentive Compensation Deferral Plan – Form S-8 Registration Statement   July 30, 2002
 
        
333-97373
  Cutler-Hammer de Puerto Rico Inc. Retirement Savings Plan – Form S-8 Registration Statement   July 30, 2002
 
        
333-97371
  Eaton Corporation 2002 Stock Plan – Form S-8 Registration Statement   July 30, 2002
 
        
333-43876
  Eaton Corporation 401(k) Savings Plan – Form S-8 Registration Statement – 500,000 Shares   August 16, 2000
 
        
333-35946
  Deferred Incentive Compensation Plan – Form S-8 Registration Statement – 375,000 Shares   May 1, 2000
 
        
333-86389
  Eaton Corporation Executive Strategic Incentive Plan – Form S-8 Registration Statement   September 2, 1999
 
        
333-77245
  Eaton Corporation 401(k) Savings Plan – Form S-8 Registration Statement   April 28, 1999

 

 

         
Registration        
Number   Description   Filing Date
333-77243
  Eaton Corporation Share Purchase and Investment Plan – Form S-8 Registration Statement   April 28, 1999
 
        
333-74355
  Eaton Corporation $1,400,000,000 of Debt Securities, Debt Warrants, Common Shares and Preferred Shares — Form S-3 Registration Statement (Including Post-Effective Amendment No. 1 filed on April 23, 1999 and Amendment No. 2 filed on May 11, 1999)   March 12, 1999
 
        
333-62375
  Eaton Corporation 1998 Stock Plan – Form S-8 Registration Statement   August 27, 1998
 
        
333-62373
  Eaton Holding Limited U.K. Savings – Related Share Option Scheme [1998] – Form S-8 Registration Statement   August 27, 1998
 
        
333-35697
  Cutler-Hammer de Puerto Rico Company Retirement Savings Plan – Form S-8 Registration Statement   September 16, 1997
 
        
333-28869
  Eaton 401(k) Savings Plan and Trust – Form S-8 Registration Statement   June 10, 1997
 
        
333-23539
  Eaton Non-Employee Director Fee Deferral Plan – Form S-8 Registration Statement   March 18, 1997
 
        
333-22597
  Eaton Incentive Compensation Deferral Plan – Form S-8 Registration Statement   March 13, 1997
 
        
333-03599
  Eaton Corporation Share Purchase and Investment Plan – Form S-8 Registration Statement   May 13, 1996
 
        
333-01365
  Eaton Corporation Incentive Compensation Deferral Plan – Form S-3 Registration Statement   March 1, 1996
 
        
33-64201
  Eaton Corporation $120,837,500 of Debt Securities and Debt Warrants – Form S-3 Registration Statement   November 14, 1995
 
        
33-60907
  Eaton 1995 Stock Plan – Form S-8 Registration Statement   July 7, 1995
 
        
33-52333
  Eaton Corporation $600,000,000 of Debt Securities, Debt Warrants, Common Shares and Preferred Shares – Form S-3 Registration Statement   February 18, 1994
 
        
33-49393&
33-12842
  Eaton Corporation Stock Option Plans – Form S-8 Registration Statement   March 9, 1993
     
/s/ Ernst & Young LLP
 
Ernst & Young LLP
   
 
    
Cleveland, Ohio
    
March 7, 2006