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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 UfBEqh20mTrMFzgxeQJ2ITLw2zK0dJLRqW7yMnCBPZbh8zxCzfcoXzs3ZjEMJsHd
 FwxXcnoSU8M7Sc6Xab04yA==

<SEC-DOCUMENT>9999999997-06-009705.txt : 20060320
<SEC-HEADER>9999999997-06-009705.hdr.sgml : 20060320
<ACCEPTANCE-DATETIME>20060320103537
<PAPER>
ACCESSION NUMBER:		9999999997-06-009705
CONFORMED SUBMISSION TYPE:	ARS
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20051231
FILED AS OF DATE:		20060317
DATE AS OF CHANGE:		20060320
EFFECTIVENESS DATE:		20060317

FILER:

	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

	FILING VALUES:
		FORM TYPE:		ARS
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-01396
		FILM NUMBER:		06028204

	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
</SEC-HEADER>
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<TYPE>ARS
<SEQUENCE>1
<FILENAME>9999999997-06-009705.paper
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<TEXT>
This document was generated as part of a paper submission.
Please reference the Document Control Number 06028204 for access to the original document.
</TEXT>
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