EX-23.1 3 cmw937b.htm CONSENT OF INDEPENDENT ACCOUNTING FIRM

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Amendment 1 to Registration Statement No. 333-116706 of REGAL-BELOIT Corporation (the “Company”) on Form S-3 of our report dated February 25, 2004, relating to the consolidated financial statements of REGAL-BELOIT Corporation as of and for the years ended December 31, 2003 and 2002 (which report expresses an unqualified opinion and includes explanatory paragraphs relating to [1] the Company’s adoption of Statement of Financial Accounting Standards No. 142, “Goodwill and Other Intangible Assets,” on January 1, 2002, and [2] the application of procedures relating to certain disclosures of financial statement amounts related to the 2001 financial statements that were audited by other auditors who have ceased operations and for which we have expressed no opinion or other form of assurance other than with respect to such disclosures), appearing in the Annual Report on Form 10-K of the Company for the year ended December 31, 2003, and to the reference to us under the heading “Experts” in the Prospectus, which is part of the Registration Statement.

/s/ Deloitte & Touche LLP

Milwaukee, Wisconsin
September 28, 2004