EXHIBIT 23 (a)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statement (Form S-8 No.333-XXXXX) pertaining to the Eaton Incentive Compensation Deferral Plan II of our reports dated February 27, 2009, with respect to the consolidated financial statements of Eaton Corporation included in its Annual Report (Form 10-K) for the year ended December 31, 2008, and the effectiveness of internal control over financial reporting of Eaton Corporation filed with the Securities and Exchange Commission.

/s/ ERNST & YOUNG LLP  

Cleveland, Ohio
April 27, 2009