EXHIBIT 23 (b)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statement (Form S-8 No.333-XXXXX) with respect to the financial statements of the Eaton Electrical de Puerto Rico Retirement Savings Plan included in the Plan’s Annual Report (Form 11-K), for the year ended December 31, 2007, filed with the Securities and Exchange Commission.

/s/ MEADEN & MOORE LTD.  

Cleveland, Ohio
April 27, 2009