<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001507947</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000098362</issuerCik>
      <issuerName>TIMKEN CO</issuerName>
      <secFileNumber>001-01169</secFileNumber>
      <issuerAddress>
        <com:street1>4500 MT. PLEASANT ST. NW</com:street1>
        <com:city>NORTH CANTON</com:city>
        <com:stateOrCountry>OH</com:stateOrCountry>
        <com:zipCode>44720-5450</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>(234) 262-3000</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Kyle Richard G</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Vanguard Marketing Corp.</name>
        <address>
          <com:street1>5951 Luckett Court, Suite A1</com:street1>
          <com:city>El Paso</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>79932</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>8448</noOfUnitsSold>
      <aggregateMarketValue>1077288.96</aggregateMarketValue>
      <noOfUnitsOutstanding>69494510</noOfUnitsOutstanding>
      <approxSaleDate>05/27/2026</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>02/11/2017</acquiredDate>
      <natureOfAcquisitionTransaction>RSU Vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Timken</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>4909</amountOfSecuritiesAcquired>
      <paymentDate>02/11/2017</paymentDate>
      <natureOfPayment>RSU Vesting</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>02/13/2017</acquiredDate>
      <natureOfAcquisitionTransaction>RSU Vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Timken</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3539</amountOfSecuritiesAcquired>
      <paymentDate>02/13/2017</paymentDate>
      <natureOfPayment>RSU Vesting</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Richard Kyle</name>
        <address>
          <com:street1>4500 Mount Pleasant Street NW</com:street1>
          <com:city>North Canton</com:city>
          <com:stateOrCountry>OH</com:stateOrCountry>
          <com:zipCode>44720</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <saleDate>05/08/2026</saleDate>
      <amountOfSecuritiesSold>37181</amountOfSecuritiesSold>
      <grossProceeds>4362609.15</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>05/27/2026</noticeDate>
      <signature>Richard Kyle</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
