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<SEC-DOCUMENT>0001209191-07-004521.txt : 20070122
<SEC-HEADER>0001209191-07-004521.hdr.sgml : 20070122
<ACCEPTANCE-DATETIME>20070122161529
ACCESSION NUMBER:		0001209191-07-004521
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070118
FILED AS OF DATE:		20070122
DATE AS OF CHANGE:		20070122

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EATON CORP
		CENTRAL INDEX KEY:			0000031277
		STANDARD INDUSTRIAL CLASSIFICATION:	MISC INDUSTRIAL & COMMERCIAL MACHINERY & EQUIPMENT [3590]
		IRS NUMBER:				340196300
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		EATON CTR
		STREET 2:		1111 SUPERIOR AVE
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114-2584
		BUSINESS PHONE:		2165235000

	MAIL ADDRESS:	
		STREET 1:		1111 SUPERIOR AVENUE
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EATON YALE & TOWNE INC
		DATE OF NAME CHANGE:	19710822

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			COOK SUSAN J
		CENTRAL INDEX KEY:			0001188583

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-01396
		FILM NUMBER:		07543577

	BUSINESS ADDRESS:	
		STREET 1:		EATON CENTER
		STREET 2:		1111 SUPERIOR AVENUE
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114-2584
		BUSINESS PHONE:		2165235000

	MAIL ADDRESS:	
		STREET 1:		EATON CENTER
		STREET 2:		1111 SUPERIOR AVENUE
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<DESCRIPTION>FORM 4 SUBMISSION
<TEXT>
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            <rptOwnerStreet2>1111 SUPERIOR AVE.</rptOwnerStreet2>
            <rptOwnerCity>CLEVELAND</rptOwnerCity>
            <rptOwnerState>OH</rptOwnerState>
            <rptOwnerZipCode>44114</rptOwnerZipCode>
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            <officerTitle>Vice President-Human Resources</officerTitle>
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                <transactionAcquiredDisposedCode>
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            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>4746.779</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>by trustee of ESP</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The sale of shares reported in this Form 4 were effected pursuant to a Rule 105b-1 trading plan adopted by the reporting person on June 12, 2006.</footnote>
        <footnote id="F2">These shares are held in the Eaton Savings Plan.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Sean T. Peppard as attorney-in-fact</signatureName>
        <signatureDate>2007-01-22</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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