Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statement (Form S-8 No. 333-150636, Form S-8 No. 333-35697, and Form S-8 No. 333-97373) pertaining to the Eaton Electrical de Puerto Rico, Inc Retirement Savings Plan of our report dated June 2, 2008, with respect to the financial statements of the Eaton Electrical de Puerto Rico, Inc Retirement Savings Plan included in this Annual Report (Form 11-K) for the years ended December 31, 2007 and 2006.

Meaden & Moore, Ltd

/s/ Meaden & Moore, Ltd

Cleveland, Ohio
June 20, 2008