X0303 4 2011-03-15 0 0000031277 EATON CORP ETN 0001344870 McGuire Mark M EATON CENTER 1111 SUPERIOR AVENUE CLEVELAND OH 44114-2584 0 1 0 0 EVP and General Counsel Common Shares 45138 D Common Shares 1737.821 I by trustee of ESP Phantom Shares 0.00 2011-03-15 4 A 0 418.372 51.95 A Common Shares 418.372 3099.198 D On February 28, 2011, the common stock of the Issuer split 2-for-1, resulting in the reporting person's ownership of 22,569 additional shares of common stock. On February 28, 2011, the common stock of the Issuer split 2-for-1, resulting in the reporting person's indirect ownership of 872.148 additional shares of common stock. In addition, the reporting person's account has been adjusted to reflect the distribution of an excess contribution of 6.475 shares. This field is not applicable. On February 28, 2011, the common stock of the Issuer split 2-for-1, resulting in the reporting person's ownership of 1340.413 additional Phantom Shares. /s/Kathleen S. O'Connor, as Attorney-in-Fact 2011-03-17