EX-23 8 l24244aexv23.txt EX-23 EATON CORPORATION 2006 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 23, 2007 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, 2006.
Registration Number Description Filing Date ------------ ----------- ----------- 333-136292 Eaton Corporation Incentive Compensation August 4, 2006 Deferral Plan - Form S-8 Registration Statement - 70,000 Shares 333-136291 Eaton Corporation - Shareholder Dividend August 4, 2006 Reinvestment and Direct Share Purchase Plan -1,000,000 Shares -Prospectus 333-130318 Eaton Corporation - Form S-3 Automatic Shelf December 14, 2005 Registration Statement 333-129602 Eaton Corporation Shareholder Dividend November 9, 2005 Reinvestment Plan - Form S-3 Registration Statement - 75,000 Shares 333-125836 Eaton Savings Plan - Form S-8 Registration June 15, 2005 Statement - 9,000,000 Shares 333-124129 Eaton Corporation Incentive Compensation April 18, 2005 Deferral Plan II - Form S-8 Registration Statement - 400,000 Shares 333-124128 Eaton Corporation Deferred Incentive April 18, 2005 Compensation Plan II - Form S-8 Registration Statement - 750,000 Shares 333-124127 2005 Non-Employee Director Fee Deferral Plan April 18, 2005 - Form S-8 Registration Statement - 30,000 Shares 333-116974 Eaton Corporation Deferred Incentive June 29, 2004 Compensation Plan - Form S-8 Registration Statement - 750,000 Shares 333-116970 Eaton Corporation 2004 Stock Plan - Form S-8 June 29, 2004 Registration Statement - 7,000,000 Shares 333-106764 Eaton Corporation - Form S-3 Registration July 2, 2003 Statement - $250,000,000 of Debt Securities, Debt Warrants, Preferred Shares and Common Shares 333-105786 Eaton Corporation - Form S-3 Registration June 3, 2003 Statement - $47,850,000 of Common Shares 333-104366 1996 Non-Employee Director Fee Deferral Plan April 8, 2003 - Form S-8 Registration Statement 333-104367 Eaton Savings Plan - Form S-8 Registration April 8, 2003 Statement - 5,000,000 Shares 333-97365 Eaton Corporation Incentive Compensation July 30, 2002 Deferral Plan - Form S-8 Registration Statement 333-97373 Cutler-Hammer de Puerto Rico Inc. Retirement July 30, 2002 Savings Plan - Form S-8 Registration Statement 333-97371 Eaton Corporation 2002 Stock Plan - Form S-8 July 30, 2002 Registration Statement 333-43876 Eaton Corporation 401(k) Savings Plan - Form August 16, 2000 S-8 Registration Statement - 500,000 Shares 333-35946 Deferred Incentive Compensation Plan - Form May 1, 2000 S-8 Registration Statement - 375,000 Shares 333-86389 Eaton Corporation Executive Strategic September 2, 1999 Incentive Plan - Form S-8 Registration Statement
333-77245 Eaton Corporation 401(k) Savings Plan - Form April 28, 1999 S-8 Registration Statement 333-77243 Eaton Corporation Share Purchase and April 28, 1999 Investment Plan - Form S-8 Registration Statement 333-74355 Eaton Corporation $1,400,000,000 of Debt March 12, 1999 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) 333-62375 Eaton Corporation 1998 Stock Plan - Form S-8 August 27, 1998 Registration Statement 333-62373 Eaton Holding Limited U.K. Savings - Related August 27, 1998 Share Option Scheme [1998] - Form S-8 Registration Statement 333-35697 Cutler-Hammer de Puerto Rico Company September 16, 1997 Retirement Savings Plan - Form S-8 Registration Statement 333-28869 Eaton 401(k) Savings Plan and Trust - Form June 10, 1997 S-8 Registration Statement 333-23539 Eaton Non-Employee Director Fee Deferral March 18, 1997 Plan - Form S-8 Registration Statement 333-22597 Eaton Incentive Compensation Deferral Plan - March 13, 1997 Form S-8 Registration Statement 333-03599 Eaton Corporation Share Purchase and May 13, 1996 Investment Plan - Form S-8 Registration Statement 333-01365 Eaton Corporation Incentive Compensation March 1, 1996 Deferral Plan - Form S-3 Registration Statement 33-64201 Eaton Corporation $120,837,500 of Debt November 14, 1995 Securities and Debt Warrants - Form S-3 Registration Statement 33-60907 Eaton 1995 Stock Plan - Form S-8 July 7, 1995 Registration Statement 33-52333 Eaton Corporation $600,000,000 of Debt February 18, 1994 Securities, Debt Warrants, Common Shares and Preferred Shares - Form S-3 Registration Statement 33-49393& Eaton Corporation Stock Option Plans - Form March 9, 1993 33-12842 S-8 Registration Statement
/s/ Ernst & Young LLP ------------------------------------- Cleveland, Ohio February 23, 2007