EX-23 6 l35588aexv23.txt EX-23 EATON CORPORATION 2008 ANNUAL REPORT ON FORM 10-K ITEM 15(B) EXHIBIT 23 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in the following Registration Statements of Eaton Corporation and in the related Prospectuses of our reports dated February 27, 2009, with respect to the consolidated financial statements of Eaton Corporation, and the effectiveness of internal control over financial reporting of Eaton Corporation, included in this Annual Report (Form 10-K) for the year ended December 31, 2008.
Registration Number Description Filing Date ------------ ---------------------------------------------------------------------------- ----------------- 333-152763 Eaton Corporation 2008 Stock Plan - 2.7 million shares August 5, 2008 333-150637 Eaton Personal Investment Plan - 375,000 shares May 5, 2008 333-150636 Eaton Electrical de Puerto Rico Retirement Savings Plan - 75,000 shares May 5, 2008 333-147267 Eaton Savings Plan - Form S-8 Registration Statement - 10,000,000 Shares November 9, 2007 333-136292 Eaton Corporation Incentive Compensation Deferral Plan - Form S-8 Registration Statement - 70,000 Shares August 4, 2006 333-136291 Eaton Corporation - Shareholder Dividend Reinvestment and Direct Share Purchase Plan -1,000,000 Shares -Prospectus August 4, 2006 333-130318 Eaton Corporation - Form S-3 Automatic Shelf Registration Statement December 14, 2005 333-129602 Eaton Corporation Shareholder Dividend Reinvestment Plan - Form S-3 Registration Statement - 75,000 Shares November 9, 2005 333-125836 Eaton Savings Plan - Form S-8 Registration Statement - 9,000,000 Shares June 15, 2005 333-124129 Eaton Corporation Incentive Compensation Deferral Plan II - Form S-8 Registration Statement - 400,000 Shares April 18, 2005 333-124128 Eaton Corporation Deferred Incentive Compensation Plan II - Form S-8 Registration Statement - 750,000 Shares April 18, 2005 333-124127 2005 Non-Employee Director Fee Deferral Plan - Form S-8 Registration Statement - 30,000 Shares April 18, 2005 333-116974 Eaton Corporation Deferred Incentive Compensation Plan - Form S-8 Registration Statement - 750,000 Shares June 29, 2004 333-116970 Eaton Corporation 2004 Stock Plan - Form S-8 Registration Statement - 7,000,000 Shares June 29, 2004 333-104366 1996 Non-Employee Director Fee Deferral Plan - Form S-8 Registration Statement - 33,000 Shares April 8, 2003 333-97365 Eaton Corporation Incentive Compensation Deferral Plan - Form S-8 Registration Statement July 30, 2002 333-97373 Cutler-Hammer de Puerto Rico Inc. Retirement Savings Plan - Form S-8 Registration Statement July 30, 2002 333-97371 Eaton Corporation 2002 Stock Plan - Form S-8 Registration Statement July 30, 2002
333-43876 Eaton Corporation 401(k) Savings Plan - Form S-8 Registration Statement - 500,000 Shares August 16, 2000 333-35946 Deferred Incentive Compensation Plan - Form S-8 Registration Statement - 375,000 Shares May 1, 2000 333-86389 Eaton Corporation Executive Strategic Incentive Plan - Form S-8 Registration Statement September 2, 1999 333-62375 Eaton Corporation 1998 Stock Plan - Form S-8 Registration Statement August 27, 1998 333-62373 Eaton Holding Limited U.K. Savings - Related Share Option Scheme [1998] - Form S-8 Registration Statement August 27, 1998 333-23539 Eaton Non-Employee Director Fee Deferral Plan - Form S-8 Registration Statement March 18, 1997 333-22597 Eaton Incentive Compensation Deferral Plan - Form S-8 Registration Statement March 13, 1997 333-01365 Eaton Corporation Incentive Compensation Deferral Plan - Form S-3 Registration Statement March 1, 1996 33-49393& Eaton Corporation Stock Option Plans - Form S-8 Registration Statement 33-12842 March 9, 1993
/s/ Ernst & Young LLP ------------------------------------- Cleveland, Ohio February 27, 2009