EXHIBIT 24
                               POWER OF ATTORNEY

         Each of the undersigned Directors and/or Officers of The Timken
     Company, an Ohio corporation (the "Company"), hereby constitutes and
     appoints W. R. Timken, Jr., Gene E. Little and William R. Burkhart,
     and each of them, his true and lawful attorney-in-fact, with full power
     of substitution and resubstitution, for him and in his name, place
     and stead, to sign on his behalf as a Director and/or Officer of the
     Company, an Annual Report pursuant to Section 13 or 15(d) of the
     Securities Exchange Act of 1934, as amended, on Form 10-K for the
     fiscal year ended December 31, 2001 and to sign any and all amendments
     to such Annual Report, and to file the same, with all exhibits thereto,
     and any other documents in connection therewith, with the Securities
     and Exchange Commission, granting unto said attorney-in-fact full power
     and authority to do and perform any and all other acts and deeds
     whatsoever that may be necessary or required in connection with the
     foregoing, as fully to all intents and purposes as he might or could
     do in person, hereby ratifying and confirming all that said attorney-
     in-fact may lawfully do or cause to be done by virtue thereof.

             EXECUTED this 30th day of January, 2002.

          /s/ Glenn A. Eisenberg            /s/ Jay A. Precourt
          _____________________________     ______________________________
          Glenn A. Eisenberg, Executive     Jay A. Precourt, Director
          Vice President - Finance and
          Administration

          /s/ Stanley C. Gault              /s/ John M. Timken, Jr.
          _____________________________     ______________________________
          Stanley C. Gault, Director        John M. Timken, Jr., Director

          /s/ J. Clayburn LaForce, Jr.      /s/ Ward J. Timken
          _____________________________     ______________________________
          J. Clayburn LaForce, Jr.,         Ward J. Timken, Director and
          Director                          Vice President

          /s/ James W. Griffith             /s/ W. R. Timken, Jr.
          _____________________________     ______________________________
          James W. Griffith, Director       W. R. Timken, Jr., Director
          and President and Chief           and Chairman and Chief
          Operating Officer                 Executive Officer

          /s/ Gene E. Little                /s/ Joseph F. Toot, Jr.
          _____________________________     ______________________________
          Gene E. Little, Senior Vice       Joseph F. Toot, Jr., Director
          President - Finance
          (Principal Financial and
           Accounting Officer

                                            /s/ Martin D. Walker
          _____________________________     ______________________________
          John A. Luke, Jr., Director       Martin D. Walker, Director

          /s/ Robert W. Mahoney             /s/ Jacqueline F. Woods
          _____________________________     ______________________________
          Robert W. Mahoney, Director       Jacqueline F. Woods, Director