<?xml version="1.0" encoding="US-ASCII"?>
<!--XBRL Document Created with WebFilings-->
<linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <roleRef roleURI="http://www.eaton.com/role/AccountsReceivableAndInventory" xlink:href="etn-20111231.xsd#AccountsReceivableAndInventory" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/AccountsReceivableAndInventoryDetails" xlink:href="etn-20111231.xsd#AccountsReceivableAndInventoryDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/AccountsReceivableAndInventoryTables" xlink:href="etn-20111231.xsd#AccountsReceivableAndInventoryTables" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/AcquisitionIntegrationCharges" xlink:href="etn-20111231.xsd#AcquisitionIntegrationCharges" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/AcquisitionIntegrationChargesDetails" xlink:href="etn-20111231.xsd#AcquisitionIntegrationChargesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/AcquisitionIntegrationChargesDetails1" xlink:href="etn-20111231.xsd#AcquisitionIntegrationChargesDetails1" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/AcquisitionIntegrationChargesTables" xlink:href="etn-20111231.xsd#AcquisitionIntegrationChargesTables" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/AcquisitionIntegrationChargesTextualsDetails" xlink:href="etn-20111231.xsd#AcquisitionIntegrationChargesTextualsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/AcquisitionsOfBusinesses" xlink:href="etn-20111231.xsd#AcquisitionsOfBusinesses" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/AcquisitionsOfBusinessesDetails" xlink:href="etn-20111231.xsd#AcquisitionsOfBusinessesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/AcquisitionsOfBusinessesTables" xlink:href="etn-20111231.xsd#AcquisitionsOfBusinessesTables" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/AmountsRecognizedInAccumulatedOtherComprehensiveIncomeDetails" xlink:href="etn-20111231.xsd#AmountsRecognizedInAccumulatedOtherComprehensiveIncomeDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/BalanceSheetParentheticals" xlink:href="etn-20111231.xsd#BalanceSheetParentheticals" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/BusinessSegmentAndGeographicRegionInformation" xlink:href="etn-20111231.xsd#BusinessSegmentAndGeographicRegionInformation" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/BusinessSegmentAndGeographicRegionInformationBusinessSegmentAndGeographicRegionInformationDetails1" xlink:href="etn-20111231.xsd#BusinessSegmentAndGeographicRegionInformationBusinessSegmentAndGeographicRegionInformationDetails1" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/BusinessSegmentAndGeographicRegionInformationBusinessSegmentAndGeographicRegionInformationDetails2" xlink:href="etn-20111231.xsd#BusinessSegmentAndGeographicRegionInformationBusinessSegmentAndGeographicRegionInformationDetails2" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/BusinessSegmentAndGeographicRegionInformationBusinessSegmentAndGeographicRegionInformationDetails4" xlink:href="etn-20111231.xsd#BusinessSegmentAndGeographicRegionInformationBusinessSegmentAndGeographicRegionInformationDetails4" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/BusinessSegmentAndGeographicRegionInformationDetails" xlink:href="etn-20111231.xsd#BusinessSegmentAndGeographicRegionInformationDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/BusinessSegmentAndGeographicRegionInformationTables" xlink:href="etn-20111231.xsd#BusinessSegmentAndGeographicRegionInformationTables" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/CommitmentsAndContingencies" xlink:href="etn-20111231.xsd#CommitmentsAndContingencies" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/CommitmentsAndContingenciesCommitmentsAndContingenciesTables" xlink:href="etn-20111231.xsd#CommitmentsAndContingenciesCommitmentsAndContingenciesTables" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/CommitmentsAndContingenciesDetails" xlink:href="etn-20111231.xsd#CommitmentsAndContingenciesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/ConsolidatedBalanceSheets" xlink:href="etn-20111231.xsd#ConsolidatedBalanceSheets" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/ConsolidatedStatementsOfCashFlows" xlink:href="etn-20111231.xsd#ConsolidatedStatementsOfCashFlows" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/ConsolidatedStatementsOfIncome" xlink:href="etn-20111231.xsd#ConsolidatedStatementsOfIncome" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/ConsolidatedStatementsOfShareholdersEquityParentheticals" xlink:href="etn-20111231.xsd#ConsolidatedStatementsOfShareholdersEquityParentheticals" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/ConsolidatedStatementsOfShareholdersEquityStatement" xlink:href="etn-20111231.xsd#ConsolidatedStatementsOfShareholdersEquityStatement" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/Debt" xlink:href="etn-20111231.xsd#Debt" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/DebtDetails" xlink:href="etn-20111231.xsd#DebtDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/DebtTables" xlink:href="etn-20111231.xsd#DebtTables" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/DerivativeFinancialInstrumentsAndHedgingActivities" xlink:href="etn-20111231.xsd#DerivativeFinancialInstrumentsAndHedgingActivities" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/DerivativeFinancialInstrumentsAndHedgingActivitiesDetails" xlink:href="etn-20111231.xsd#DerivativeFinancialInstrumentsAndHedgingActivitiesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/DerivativeFinancialInstrumentsAndHedgingActivitiesFloatingToFixedInterestRateSwapsDetails" xlink:href="etn-20111231.xsd#DerivativeFinancialInstrumentsAndHedgingActivitiesFloatingToFixedInterestRateSwapsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/DerivativeFinancialInstrumentsAndHedgingActivitiesSummaryOfInterestRateSwapsOutstandingDetails" xlink:href="etn-20111231.xsd#DerivativeFinancialInstrumentsAndHedgingActivitiesSummaryOfInterestRateSwapsOutstandingDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/DerivativeFinancialInstrumentsAndHedgingActivitiesTables" xlink:href="etn-20111231.xsd#DerivativeFinancialInstrumentsAndHedgingActivitiesTables" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/DocumentAndEntityInformationDocument" xlink:href="etn-20111231.xsd#DocumentAndEntityInformationDocument" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/EatonShareholdersEquity" xlink:href="etn-20111231.xsd#EatonShareholdersEquity" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/EatonShareholdersEquityAccumulatedOtherComprehensiveLossDetails" xlink:href="etn-20111231.xsd#EatonShareholdersEquityAccumulatedOtherComprehensiveLossDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/EatonShareholdersEquityEatonShareholdersEquityNetIncomePerCommonShareDetails1" xlink:href="etn-20111231.xsd#EatonShareholdersEquityEatonShareholdersEquityNetIncomePerCommonShareDetails1" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/EatonShareholdersEquityEatonShareholdersEquityTextualsDetails" xlink:href="etn-20111231.xsd#EatonShareholdersEquityEatonShareholdersEquityTextualsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/EatonShareholdersEquityTables" xlink:href="etn-20111231.xsd#EatonShareholdersEquityTables" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/EquityBasedCompensation" xlink:href="etn-20111231.xsd#EquityBasedCompensation" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/EquityBasedCompensationInformationRelatedToRestrictedStockUnitsDetails" xlink:href="etn-20111231.xsd#EquityBasedCompensationInformationRelatedToRestrictedStockUnitsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/EquityBasedCompensationInformationRelatedToRestrictedStockUnitsTables" xlink:href="etn-20111231.xsd#EquityBasedCompensationInformationRelatedToRestrictedStockUnitsTables" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/EquityBasedCompensationInformationRelatedToStockOptionsDetails" xlink:href="etn-20111231.xsd#EquityBasedCompensationInformationRelatedToStockOptionsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/EquityBasedCompensationInformationRelatedToStockOptionsTables" xlink:href="etn-20111231.xsd#EquityBasedCompensationInformationRelatedToStockOptionsTables" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/EquityBasedCompensationStockOptionsActivityDetails" xlink:href="etn-20111231.xsd#EquityBasedCompensationStockOptionsActivityDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/EquityBasedCompensationStockOptionsAndRestrictedStockUnitsTextualsDetails" xlink:href="etn-20111231.xsd#EquityBasedCompensationStockOptionsAndRestrictedStockUnitsTextualsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/EquityBasedCompensationStockOptionsFairValueAssumptionsDetails" xlink:href="etn-20111231.xsd#EquityBasedCompensationStockOptionsFairValueAssumptionsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/EquityBasedCompensationStockOptionsFairValueAssumptionsTables" xlink:href="etn-20111231.xsd#EquityBasedCompensationStockOptionsFairValueAssumptionsTables" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/EquityBasedCompensationSummaryOfRestrictedStockUnitsTables" xlink:href="etn-20111231.xsd#EquityBasedCompensationSummaryOfRestrictedStockUnitsTables" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/FairValueMeasurements" xlink:href="etn-20111231.xsd#FairValueMeasurements" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/FairValueMeasurementsDetails" xlink:href="etn-20111231.xsd#FairValueMeasurementsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/FairValueMeasurementsFairValueMeasurementsDetails1" xlink:href="etn-20111231.xsd#FairValueMeasurementsFairValueMeasurementsDetails1" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/FairValueMeasurementsFairValueMeasurementsDetailsTextuals" xlink:href="etn-20111231.xsd#FairValueMeasurementsFairValueMeasurementsDetailsTextuals" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/FairValueMeasurementsTables" xlink:href="etn-20111231.xsd#FairValueMeasurementsTables" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/GoodwillAndOtherIntangibleAssets" xlink:href="etn-20111231.xsd#GoodwillAndOtherIntangibleAssets" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/GoodwillAndOtherIntangibleAssetsIntangibleAssetsFutureAmortizationExpenseDetails" xlink:href="etn-20111231.xsd#GoodwillAndOtherIntangibleAssetsIntangibleAssetsFutureAmortizationExpenseDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/GoodwillAndOtherIntangibleAssetsScheduleOfGoodwillBySegmentDetails" xlink:href="etn-20111231.xsd#GoodwillAndOtherIntangibleAssetsScheduleOfGoodwillBySegmentDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/GoodwillAndOtherIntangibleAssetsScheduleOfOtherIntangibleAssetsByMajorClassDetails" xlink:href="etn-20111231.xsd#GoodwillAndOtherIntangibleAssetsScheduleOfOtherIntangibleAssetsByMajorClassDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/GoodwillAndOtherIntangibleAssetsTables" xlink:href="etn-20111231.xsd#GoodwillAndOtherIntangibleAssetsTables" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/IncomeTaxes" xlink:href="etn-20111231.xsd#IncomeTaxes" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/IncomeTaxesComponentsOfCurrentAndLongTermDeferredIncomeTaxesDetails" xlink:href="etn-20111231.xsd#IncomeTaxesComponentsOfCurrentAndLongTermDeferredIncomeTaxesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/IncomeTaxesIncomeLossFromContinuingOperationsBeforeIncomeTaxesDetails" xlink:href="etn-20111231.xsd#IncomeTaxesIncomeLossFromContinuingOperationsBeforeIncomeTaxesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/IncomeTaxesIncomeTaxExpenseBenefitDetails" xlink:href="etn-20111231.xsd#IncomeTaxesIncomeTaxExpenseBenefitDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/IncomeTaxesIncomeTaxLossAndTaxCreditCarryforwardsNonUnitedStatesSubsidiariesByExpirationDatesDetails" xlink:href="etn-20111231.xsd#IncomeTaxesIncomeTaxLossAndTaxCreditCarryforwardsNonUnitedStatesSubsidiariesByExpirationDatesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/IncomeTaxesIncomeTaxLossAndTaxCreditCarryforwardsStateAndLocalNetOfFederalTaxEffectByExpirationDatesDetails" xlink:href="etn-20111231.xsd#IncomeTaxesIncomeTaxLossAndTaxCreditCarryforwardsStateAndLocalNetOfFederalTaxEffectByExpirationDatesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/IncomeTaxesIncomeTaxesTables" xlink:href="etn-20111231.xsd#IncomeTaxesIncomeTaxesTables" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/IncomeTaxesIncomeTaxesTextualsDetails" xlink:href="etn-20111231.xsd#IncomeTaxesIncomeTaxesTextualsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/IncomeTaxesOperatingLossAndTaxCreditCarryforwardsUnitedStatesByExpirationDatesDetails" xlink:href="etn-20111231.xsd#IncomeTaxesOperatingLossAndTaxCreditCarryforwardsUnitedStatesByExpirationDatesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/IncomeTaxesReconciliationsOfIncomeTaxesFromUnitedStatesFederalDetails" xlink:href="etn-20111231.xsd#IncomeTaxesReconciliationsOfIncomeTaxesFromUnitedStatesFederalDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/IncomeTaxesSummaryOfGrossUnrecognizedIncomeTaxBenefitsDetails" xlink:href="etn-20111231.xsd#IncomeTaxesSummaryOfGrossUnrecognizedIncomeTaxBenefitsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/IncomeTaxesWorldwideIncomeTaxPaymentsDetails" xlink:href="etn-20111231.xsd#IncomeTaxesWorldwideIncomeTaxPaymentsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/RestrictedStockUnitsActivityDetails" xlink:href="etn-20111231.xsd#RestrictedStockUnitsActivityDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/RetirementBenefitsPlans" xlink:href="etn-20111231.xsd#RetirementBenefitsPlans" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/RetirementBenefitsPlansBenefitsExpenseDetails5" xlink:href="etn-20111231.xsd#RetirementBenefitsPlansBenefitsExpenseDetails5" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/RetirementBenefitsPlansChangeInBenefitObligationsDetails1" xlink:href="etn-20111231.xsd#RetirementBenefitsPlansChangeInBenefitObligationsDetails1" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/RetirementBenefitsPlansChangeInPlanAssetsDetails2" xlink:href="etn-20111231.xsd#RetirementBenefitsPlansChangeInPlanAssetsDetails2" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/RetirementBenefitsPlansChangesInPensionAndOtherPostretirementLiabilitiesRecognizedInAociDetails4" xlink:href="etn-20111231.xsd#RetirementBenefitsPlansChangesInPensionAndOtherPostretirementLiabilitiesRecognizedInAociDetails4" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/RetirementBenefitsPlansComponentsOfPensionPlansWithAccumulatedBenefitObligationInExcessOfPlanAssetsDetails3" xlink:href="etn-20111231.xsd#RetirementBenefitsPlansComponentsOfPensionPlansWithAccumulatedBenefitObligationInExcessOfPlanAssetsDetails3" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/RetirementBenefitsPlansEstimatedPensionAndOtherPostretirementBenefitPaymentsDetails10" xlink:href="etn-20111231.xsd#RetirementBenefitsPlansEstimatedPensionAndOtherPostretirementBenefitPaymentsDetails10" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/RetirementBenefitsPlansFairValueOfPensionPlanAssetsDetails11" xlink:href="etn-20111231.xsd#RetirementBenefitsPlansFairValueOfPensionPlanAssetsDetails11" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/RetirementBenefitsPlansObligationsAndFundedStatusDetails" xlink:href="etn-20111231.xsd#RetirementBenefitsPlansObligationsAndFundedStatusDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/RetirementBenefitsPlansOtherPostretirementBenefitsPlanAssumptionsDetails8" xlink:href="etn-20111231.xsd#RetirementBenefitsPlansOtherPostretirementBenefitsPlanAssumptionsDetails8" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/RetirementBenefitsPlansPensionPlansAssumptionsDetails7" xlink:href="etn-20111231.xsd#RetirementBenefitsPlansPensionPlansAssumptionsDetails7" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/RetirementBenefitsPlansRetirementBenefitsPlansDefinedContributionPlansDetails13" xlink:href="etn-20111231.xsd#RetirementBenefitsPlansRetirementBenefitsPlansDefinedContributionPlansDetails13" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/RetirementBenefitsPlansRetirementBenefitsPlansEmployerContributionsToRetirementBenefitsPlansDetails9" xlink:href="etn-20111231.xsd#RetirementBenefitsPlansRetirementBenefitsPlansEmployerContributionsToRetirementBenefitsPlansDetails9" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/RetirementBenefitsPlansRetirementBenefitsPlansEstimatedFuturePretaxAmountsRecognizedFromAociToNetPeriodicBenefitCostDetails6" xlink:href="etn-20111231.xsd#RetirementBenefitsPlansRetirementBenefitsPlansEstimatedFuturePretaxAmountsRecognizedFromAociToNetPeriodicBenefitCostDetails6" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/RetirementBenefitsPlansRetirementBenefitsPlansFairValueOfOtherPostretirementBenefitsPlanAssetsDetails12" xlink:href="etn-20111231.xsd#RetirementBenefitsPlansRetirementBenefitsPlansFairValueOfOtherPostretirementBenefitsPlanAssetsDetails12" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/RetirementBenefitsPlansTables" xlink:href="etn-20111231.xsd#RetirementBenefitsPlansTables" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="etn-20111231.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:href="etn-20111231.xsd#SummaryOfSignificantAccountingPoliciesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="etn-20111231.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple" />
  <roleRef roleURI="http://www.eaton.com/role/SummaryOfStockOptionActivityTables" xlink:href="etn-20111231.xsd#SummaryOfStockOptionActivityTables" xlink:type="simple" />
  <calculationLink xlink:role="http://www.eaton.com/role/AccountsReceivableAndInventory" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/AccountsReceivableAndInventoryDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaap_InventoryNet_ee7eb460-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ExcessOfReplacementOrCurrentCostsOverStatedLIFOValue" xlink:label="loc_us-gaap_ExcessOfReplacementOrCurrentCostsOverStatedLIFOValue_eb37136a-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryNet_ee7eb460-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_ExcessOfReplacementOrCurrentCostsOverStatedLIFOValue_eb37136a-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FIFOInventoryAmount" xlink:label="loc_us-gaap_FIFOInventoryAmount_eb698962-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryNet_ee7eb460-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_FIFOInventoryAmount_eb698962-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InventoryFinishedGoods" xlink:label="loc_us-gaap_InventoryFinishedGoods_ee7d60d8-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FIFOInventoryAmount_eb698962-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_InventoryFinishedGoods_ee7d60d8-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InventoryWorkInProcess" xlink:label="loc_us-gaap_InventoryWorkInProcess_ee81d320-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FIFOInventoryAmount_eb698962-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_InventoryWorkInProcess_ee81d320-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InventoryRawMaterials" xlink:label="loc_us-gaap_InventoryRawMaterials_ee800f7c-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FIFOInventoryAmount_eb698962-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_InventoryRawMaterials_ee800f7c-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.eaton.com/role/AccountsReceivableAndInventoryTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/AcquisitionIntegrationCharges" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/AcquisitionIntegrationChargesDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/AcquisitionIntegrationChargesDetails1" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/AcquisitionIntegrationChargesTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/AcquisitionIntegrationChargesTextualsDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/AcquisitionsOfBusinesses" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/AcquisitionsOfBusinessesDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/AcquisitionsOfBusinessesTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/AmountsRecognizedInAccumulatedOtherComprehensiveIncomeDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/BalanceSheetParentheticals" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/BusinessSegmentAndGeographicRegionInformation" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/BusinessSegmentAndGeographicRegionInformationBusinessSegmentAndGeographicRegionInformationDetails1" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/BusinessSegmentAndGeographicRegionInformationBusinessSegmentAndGeographicRegionInformationDetails2" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/BusinessSegmentAndGeographicRegionInformationBusinessSegmentAndGeographicRegionInformationDetails4" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/BusinessSegmentAndGeographicRegionInformationDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_f0affe56-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_05aaf4d2-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_f0affe56-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_ProfitLoss_05aaf4d2-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ffc350a0-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ProfitLoss_05aaf4d2-2586-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ffc350a0-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaap_OperatingIncomeLoss_f1959cb8-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ffc350a0-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_OperatingIncomeLoss_f1959cb8-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="loc_us-gaap_AmortizationOfIntangibleAssets_e3edea5c-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ffc350a0-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_AmortizationOfIntangibleAssets_e3edea5c-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PensionAndOtherPostretirementBenefitExpense" xlink:label="loc_us-gaap_PensionAndOtherPostretirementBenefitExpense_f2889864-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="3" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ffc350a0-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_PensionAndOtherPostretirementBenefitExpense_f2889864-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="etn-20111231.xsd#etn_OtherCorporateExpenseNet" xlink:label="loc_etn_OtherCorporateExpenseNet_ba521a52-2f11-71af-15e6-6b6f75842c30" xlink:type="locator" />
    <calculationArc order="4" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ffc350a0-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_etn_OtherCorporateExpenseNet_ba521a52-2f11-71af-15e6-6b6f75842c30" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InterestIncomeExpenseNet" xlink:label="loc_us-gaap_InterestIncomeExpenseNet_f0b4a91a-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ffc350a0-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_InterestIncomeExpenseNet_f0b4a91a-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_0106fc64-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ProfitLoss_05aaf4d2-2586-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_0106fc64-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_05ab7ee8-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_f0affe56-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_05ab7ee8-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.eaton.com/role/BusinessSegmentAndGeographicRegionInformationTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/CommitmentsAndContingencies" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/CommitmentsAndContingenciesCommitmentsAndContingenciesTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/CommitmentsAndContingenciesDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_f18cd7ea-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_f18d515c-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_f18cd7ea-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_f18d515c-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_f18e3ac2-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_f18cd7ea-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_f18e3ac2-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_f18e0c3c-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_f18cd7ea-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_f18e0c3c-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_f18ddadc-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_f18cd7ea-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_f18ddadc-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_f18dad64-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_f18cd7ea-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_f18dad64-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_f18e6894-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="6" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_f18cd7ea-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_f18e6894-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.eaton.com/role/ConsolidatedBalanceSheets" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_eed459d8-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_06160e84-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_eed459d8-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_06160e84-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaap_StockholdersEquity_00bf81f4-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_06160e84-2586-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_StockholdersEquity_00bf81f4-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockValueOutstanding" xlink:label="loc_us-gaap_CommonStockValueOutstanding_0076e8b8-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_00bf81f4-2586-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_CommonStockValueOutstanding_0076e8b8-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="loc_us-gaap_AdditionalPaidInCapitalCommonStock_e31bf3b2-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_00bf81f4-2586-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_AdditionalPaidInCapitalCommonStock_e31bf3b2-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaap_RetainedEarningsAccumulatedDeficit_f62c5e7e-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_00bf81f4-2586-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_RetainedEarningsAccumulatedDeficit_f62c5e7e-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_e2cdfc7a-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_00bf81f4-2586-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_e2cdfc7a-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DeferredCompensationEquity" xlink:label="loc_us-gaap_DeferredCompensationEquity_e77348ac-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="5" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_00bf81f4-2586-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_DeferredCompensationEquity_e77348ac-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaap_MinorityInterest_f05708b4-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_06160e84-2586-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_MinorityInterest_f05708b4-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="loc_us-gaap_LiabilitiesNoncurrent_f0f09754-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_eed459d8-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_LiabilitiesNoncurrent_f0f09754-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LongTermDebtAndCapitalLeaseObligations" xlink:label="loc_us-gaap_LongTermDebtAndCapitalLeaseObligations_e72ccd96-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesNoncurrent_f0f09754-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_LongTermDebtAndCapitalLeaseObligations_e72ccd96-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent" xlink:label="loc_us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent_084ef756-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesNoncurrent_f0f09754-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent_084ef756-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherPostretirementDefinedBenefitPlanLiabilitiesNoncurrent" xlink:label="loc_us-gaap_OtherPostretirementDefinedBenefitPlanLiabilitiesNoncurrent_084f485a-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesNoncurrent_f0f09754-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_OtherPostretirementDefinedBenefitPlanLiabilitiesNoncurrent_084f485a-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DeferredTaxLiabilitiesNoncurrent" xlink:label="loc_us-gaap_DeferredTaxLiabilitiesNoncurrent_e8139d70-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesNoncurrent_f0f09754-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_DeferredTaxLiabilitiesNoncurrent_e8139d70-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="loc_us-gaap_OtherLiabilitiesNoncurrent_faebbfcc-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesNoncurrent_f0f09754-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_OtherLiabilitiesNoncurrent_faebbfcc-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaap_LiabilitiesCurrent_e70775a0-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_eed459d8-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_LiabilitiesCurrent_e70775a0-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ShortTermBorrowings" xlink:label="loc_us-gaap_ShortTermBorrowings_f8078372-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_e70775a0-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_ShortTermBorrowings_f8078372-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LongTermDebtAndCapitalLeaseObligationsCurrent" xlink:label="loc_us-gaap_LongTermDebtAndCapitalLeaseObligationsCurrent_e70d25a4-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_e70775a0-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_LongTermDebtAndCapitalLeaseObligationsCurrent_e70d25a4-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaap_AccountsPayableCurrent_07c49f2a-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_e70775a0-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_AccountsPayableCurrent_07c49f2a-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="loc_us-gaap_EmployeeRelatedLiabilitiesCurrent_080122b0-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_e70775a0-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_EmployeeRelatedLiabilitiesCurrent_080122b0-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaap_OtherLiabilitiesCurrent_faeb4bdc-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_e70775a0-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_OtherLiabilitiesCurrent_faeb4bdc-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaap_Assets_fa7db8f6-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaap_AssetsCurrent_f8ae30dc-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_fa7db8f6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_AssetsCurrent_f8ae30dc-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_e5378c74-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_f8ae30dc-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_e5378c74-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AvailableForSaleSecuritiesCurrent" xlink:label="loc_us-gaap_AvailableForSaleSecuritiesCurrent_f01cf5f2-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_f8ae30dc-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_AvailableForSaleSecuritiesCurrent_f01cf5f2-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ReceivablesNetCurrent" xlink:label="loc_us-gaap_ReceivablesNetCurrent_f4e258de-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_f8ae30dc-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_ReceivablesNetCurrent_f4e258de-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaap_InventoryNet_ee7eb460-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_f8ae30dc-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_InventoryNet_ee7eb460-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DeferredTaxAssetsNetCurrent" xlink:label="loc_us-gaap_DeferredTaxAssetsNetCurrent_e77ca6c2-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_f8ae30dc-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_DeferredTaxAssetsNetCurrent_e77ca6c2-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_089fff02-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="6" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_f8ae30dc-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_089fff02-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_f43e00ea-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_fa7db8f6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_f43e00ea-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentGross_f43d4286-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentNet_f43e00ea-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentGross_f43d4286-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="etn-20111231.xsd#etn_LandAndBuildings" xlink:label="loc_etn_LandAndBuildings_187d0ce8-c37a-11e0-8c71-12313b06a4a2" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentGross_f43d4286-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_etn_LandAndBuildings_187d0ce8-c37a-11e0-8c71-12313b06a4a2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_MachineryAndEquipmentGross" xlink:label="loc_us-gaap_MachineryAndEquipmentGross_fb9b2048-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentGross_f43d4286-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_MachineryAndEquipmentGross_fb9b2048-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_e2d13566-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentNet_f43e00ea-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_e2d13566-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaap_Goodwill_edd3f2e6-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_fa7db8f6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_Goodwill_edd3f2e6-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_edcf1a64-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_fa7db8f6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_edcf1a64-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:label="loc_us-gaap_DeferredTaxAssetsNetNoncurrent_fb6cb6a4-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_fa7db8f6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_DeferredTaxAssetsNetNoncurrent_fb6cb6a4-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="loc_us-gaap_OtherAssetsNoncurrent_ff39e37e-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="6" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_fa7db8f6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_OtherAssetsNoncurrent_ff39e37e-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.eaton.com/role/ConsolidatedStatementsOfCashFlows" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_f0b133d4-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:label="loc_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents_ea0f1514-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_f0b133d4-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents_ea0f1514-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_f0868ac6-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_f0b133d4-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_f0868ac6-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_05aaf4d2-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_f0868ac6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_ProfitLoss_05aaf4d2-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaap_DepreciationDepletionAndAmortization_05f0f9dc-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_f0868ac6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_DepreciationDepletionAndAmortization_05f0f9dc-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:label="loc_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_ff36a56a-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="3" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_f0868ac6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_ff36a56a-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInPensionPlanObligations" xlink:label="loc_us-gaap_IncreaseDecreaseInPensionPlanObligations_e5c7b4e8-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_f0868ac6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_IncreaseDecreaseInPensionPlanObligations_e5c7b4e8-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PensionContributions" xlink:label="loc_us-gaap_PensionContributions_f287e928-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="5" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_f0868ac6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_PensionContributions_f287e928-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherPostretirementBenefitsPayments" xlink:label="loc_us-gaap_OtherPostretirementBenefitsPayments_f2331c7c-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="6" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_f0868ac6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_OtherPostretirementBenefitsPayments_f2331c7c-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ExcessTaxBenefitFromShareBasedCompensationOperatingActivities" xlink:label="loc_us-gaap_ExcessTaxBenefitFromShareBasedCompensationOperatingActivities_feb636d2-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="7" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_f0868ac6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_ExcessTaxBenefitFromShareBasedCompensationOperatingActivities_feb636d2-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_e5a3a9a4-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="8" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_f0868ac6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_e5a3a9a4-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaap_IncreaseDecreaseInInventories_e5ba7986-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="9" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_f0868ac6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_IncreaseDecreaseInInventories_e5ba7986-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsPayable_e5df5b16-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="10" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_f0868ac6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsPayable_e5df5b16-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedSalaries" xlink:label="loc_us-gaap_IncreaseDecreaseInAccruedSalaries_ed93bf8c-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="11" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_f0868ac6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_IncreaseDecreaseInAccruedSalaries_ed93bf8c-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedTaxesPayable" xlink:label="loc_us-gaap_IncreaseDecreaseInAccruedTaxesPayable_0a50caa2-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="12" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_f0868ac6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_IncreaseDecreaseInAccruedTaxesPayable_0a50caa2-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInOtherCurrentAssets" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherCurrentAssets_0dad98b0-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="13" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_f0868ac6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_IncreaseDecreaseInOtherCurrentAssets_0dad98b0-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInOtherCurrentLiabilities" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherCurrentLiabilities_0dae990e-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="14" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_f0868ac6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_IncreaseDecreaseInOtherCurrentLiabilities_0dae990e-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet_f1a5bf8a-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="15" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_f0868ac6-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet_f1a5bf8a-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_f085995e-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_f0b133d4-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_f085995e-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_e2e2e6ee-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_f085995e-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_e2e2e6ee-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_f4a4611e-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_f085995e-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_f4a4611e-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PaymentsForProceedsFromShortTermInvestments" xlink:label="loc_us-gaap_PaymentsForProceedsFromShortTermInvestments_e5d54c16-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="3" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_f085995e-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_PaymentsForProceedsFromShortTermInvestments_e5d54c16-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:label="loc_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_f2038c46-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="4" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_f085995e-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_f2038c46-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f0848d20-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_f0b133d4-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f0848d20-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProceedsFromDebtMaturingInMoreThanThreeMonths" xlink:label="loc_us-gaap_ProceedsFromDebtMaturingInMoreThanThreeMonths_0d523aba-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f0848d20-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_ProceedsFromDebtMaturingInMoreThanThreeMonths_0d523aba-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RepaymentsOfDebtMaturingInMoreThanThreeMonths" xlink:label="loc_us-gaap_RepaymentsOfDebtMaturingInMoreThanThreeMonths_0d527ce6-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f0848d20-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_RepaymentsOfDebtMaturingInMoreThanThreeMonths_0d527ce6-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProceedsFromRepaymentsOfShortTermDebtMaturingInThreeMonthsOrLess" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfShortTermDebtMaturingInThreeMonthsOrLess_0331ba10-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f0848d20-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_ProceedsFromRepaymentsOfShortTermDebtMaturingInThreeMonthsOrLess_0331ba10-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PaymentsOfDividends" xlink:label="loc_us-gaap_PaymentsOfDividends_f2822b46-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="4" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f0848d20-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_PaymentsOfDividends_f2822b46-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="loc_us-gaap_ProceedsFromStockOptionsExercised_f43296ba-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f0848d20-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_ProceedsFromStockOptionsExercised_f43296ba-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PaymentsForRepurchaseOfCommonStock" xlink:label="loc_us-gaap_PaymentsForRepurchaseOfCommonStock_f5a72484-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="6" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f0848d20-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_PaymentsForRepurchaseOfCommonStock_f5a72484-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities" xlink:label="loc_us-gaap_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities_f88c5ffc-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="7" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f0848d20-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities_f88c5ffc-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" xlink:label="loc_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_f213e9ce-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="8" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f0848d20-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_f213e9ce-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.eaton.com/role/ConsolidatedStatementsOfIncome" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ffc350a0-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_SalesRevenueNet" xlink:label="loc_us-gaap_SalesRevenueNet_f679139a-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ffc350a0-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_SalesRevenueNet_f679139a-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaap_CostOfRevenue_e6e2a8b0-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ffc350a0-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_CostOfRevenue_e6e2a8b0-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpense_f777bd46-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="3" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ffc350a0-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_SellingGeneralAndAdministrativeExpense_f777bd46-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaap_ResearchAndDevelopmentExpense_f9ff4160-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="4" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ffc350a0-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_ResearchAndDevelopmentExpense_f9ff4160-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InterestIncomeExpenseNet" xlink:label="loc_us-gaap_InterestIncomeExpenseNet_f0b4a91a-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ffc350a0-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_InterestIncomeExpenseNet_f0b4a91a-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaap_OtherNonoperatingIncomeExpense_f216971e-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="6" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ffc350a0-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_OtherNonoperatingIncomeExpense_f216971e-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.eaton.com/role/ConsolidatedStatementsOfShareholdersEquityParentheticals" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/ConsolidatedStatementsOfShareholdersEquityStatement" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/Debt" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/DebtDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/DebtTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/DerivativeFinancialInstrumentsAndHedgingActivities" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/DerivativeFinancialInstrumentsAndHedgingActivitiesDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/DerivativeFinancialInstrumentsAndHedgingActivitiesFloatingToFixedInterestRateSwapsDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/DerivativeFinancialInstrumentsAndHedgingActivitiesSummaryOfInterestRateSwapsOutstandingDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/DerivativeFinancialInstrumentsAndHedgingActivitiesTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/DocumentAndEntityInformationDocument" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/EatonShareholdersEquity" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/EatonShareholdersEquityAccumulatedOtherComprehensiveLossDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_e2cdfc7a-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_e7032e1e-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_e2cdfc7a-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_e7032e1e-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="etn-20111231.xsd#etn_AccumulatedOtherComprehensiveLossDefinedPensionPlansNetOfTax" xlink:label="loc_etn_AccumulatedOtherComprehensiveLossDefinedPensionPlansNetOfTax_1527bf2c-e920-11e0-8c71-12313b06a4a2" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_e2cdfc7a-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_etn_AccumulatedOtherComprehensiveLossDefinedPensionPlansNetOfTax_1527bf2c-e920-11e0-8c71-12313b06a4a2" xlink:type="arc" />
    <loc xlink:href="etn-20111231.xsd#etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitOtherPostretirementPlansNetOfTax" xlink:label="loc_etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitOtherPostretirementPlansNetOfTax_e5311715-91e1-9b7f-4ef5-16f7a9653181" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_e2cdfc7a-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitOtherPostretirementPlansNetOfTax_e5311715-91e1-9b7f-4ef5-16f7a9653181" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax_fe6631be-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_e2cdfc7a-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax_fe6631be-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.eaton.com/role/EatonShareholdersEquityEatonShareholdersEquityNetIncomePerCommonShareDetails1" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_f9898fce-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_f986d78e-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_f9898fce-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_f986d78e-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:label="loc_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_f98757ea-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_f9898fce-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_f98757ea-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.eaton.com/role/EatonShareholdersEquityEatonShareholdersEquityTextualsDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/EatonShareholdersEquityTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/EquityBasedCompensation" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/EquityBasedCompensationInformationRelatedToRestrictedStockUnitsDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/EquityBasedCompensationInformationRelatedToRestrictedStockUnitsTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/EquityBasedCompensationInformationRelatedToStockOptionsDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/EquityBasedCompensationInformationRelatedToStockOptionsTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/EquityBasedCompensationStockOptionsActivityDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/EquityBasedCompensationStockOptionsAndRestrictedStockUnitsTextualsDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/EquityBasedCompensationStockOptionsFairValueAssumptionsDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/EquityBasedCompensationStockOptionsFairValueAssumptionsTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/EquityBasedCompensationSummaryOfRestrictedStockUnitsTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/FairValueMeasurements" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/FairValueMeasurementsDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/FairValueMeasurementsFairValueMeasurementsDetails1" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AvailableForSaleSecuritiesCurrent" xlink:label="loc_us-gaap_AvailableForSaleSecuritiesCurrent_f01cf5f2-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TimeDepositsAtCarryingValue" xlink:label="loc_us-gaap_TimeDepositsAtCarryingValue_e495571a-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AvailableForSaleSecuritiesCurrent_f01cf5f2-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_TimeDepositsAtCarryingValue_e495571a-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_MoneyMarketFundsAtCarryingValue" xlink:label="loc_us-gaap_MoneyMarketFundsAtCarryingValue_f0614bbc-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AvailableForSaleSecuritiesCurrent_f01cf5f2-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_MoneyMarketFundsAtCarryingValue_f0614bbc-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherShortTermInvestments" xlink:label="loc_us-gaap_OtherShortTermInvestments_f25009f4-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AvailableForSaleSecuritiesCurrent_f01cf5f2-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_OtherShortTermInvestments_f25009f4-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.eaton.com/role/FairValueMeasurementsFairValueMeasurementsDetailsTextuals" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/FairValueMeasurementsTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/GoodwillAndOtherIntangibleAssets" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/GoodwillAndOtherIntangibleAssetsIntangibleAssetsFutureAmortizationExpenseDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/GoodwillAndOtherIntangibleAssetsScheduleOfGoodwillBySegmentDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/GoodwillAndOtherIntangibleAssetsScheduleOfOtherIntangibleAssetsByMajorClassDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/GoodwillAndOtherIntangibleAssetsTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/IncomeTaxes" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/IncomeTaxesComponentsOfCurrentAndLongTermDeferredIncomeTaxesDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/IncomeTaxesIncomeLossFromContinuingOperationsBeforeIncomeTaxesDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/IncomeTaxesIncomeTaxExpenseBenefitDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/IncomeTaxesIncomeTaxLossAndTaxCreditCarryforwardsNonUnitedStatesSubsidiariesByExpirationDatesDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/IncomeTaxesIncomeTaxLossAndTaxCreditCarryforwardsStateAndLocalNetOfFederalTaxEffectByExpirationDatesDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/IncomeTaxesIncomeTaxesTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/IncomeTaxesIncomeTaxesTextualsDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/IncomeTaxesOperatingLossAndTaxCreditCarryforwardsUnitedStatesByExpirationDatesDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/IncomeTaxesReconciliationsOfIncomeTaxesFromUnitedStatesFederalDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/IncomeTaxesSummaryOfGrossUnrecognizedIncomeTaxBenefitsDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/IncomeTaxesWorldwideIncomeTaxPaymentsDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/RestrictedStockUnitsActivityDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/RetirementBenefitsPlans" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/RetirementBenefitsPlansBenefitsExpenseDetails5" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost" xlink:label="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_f2c601c2-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <loc xlink:href="etn-20111231.xsd#etn_BenefitPlans" xlink:label="loc_etn_BenefitPlans_aed94c98-4b70-95c2-a0a9-6b6f6c4d05c1" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_f2c601c2-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_etn_BenefitPlans_aed94c98-4b70-95c2-a0a9-6b6f6c4d05c1" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DefinedBenefitPlanServiceCost" xlink:label="loc_us-gaap_DefinedBenefitPlanServiceCost_f2d12192-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_etn_BenefitPlans_aed94c98-4b70-95c2-a0a9-6b6f6c4d05c1" xlink:to="loc_us-gaap_DefinedBenefitPlanServiceCost_f2d12192-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DefinedBenefitPlanInterestCost" xlink:label="loc_us-gaap_DefinedBenefitPlanInterestCost_f2c232a4-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_etn_BenefitPlans_aed94c98-4b70-95c2-a0a9-6b6f6c4d05c1" xlink:to="loc_us-gaap_DefinedBenefitPlanInterestCost_f2c232a4-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets" xlink:label="loc_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets_f2bda75c-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="3" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_etn_BenefitPlans_aed94c98-4b70-95c2-a0a9-6b6f6c4d05c1" xlink:to="loc_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets_f2bda75c-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses" xlink:label="loc_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses_f299c2ce-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="4" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_etn_BenefitPlans_aed94c98-4b70-95c2-a0a9-6b6f6c4d05c1" xlink:to="loc_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses_f299c2ce-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments" xlink:label="loc_us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments_f2d08188-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_f2c601c2-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments_f2d08188-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements" xlink:label="loc_us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements_ec61ce9c-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_f2c601c2-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements_ec61ce9c-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.eaton.com/role/RetirementBenefitsPlansChangeInBenefitObligationsDetails1" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/RetirementBenefitsPlansChangeInPlanAssetsDetails2" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/RetirementBenefitsPlansChangesInPensionAndOtherPostretirementLiabilitiesRecognizedInAociDetails4" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentBeforeTaxPeriodIncreaseDecrease" xlink:label="loc_us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentBeforeTaxPeriodIncreaseDecrease_f1bdd7b4-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherComprehensiveIncomeDefinedBenefitPlanNetPriorServiceCostCreditArisingDuringPeriodBeforeTax" xlink:label="loc_us-gaap_OtherComprehensiveIncomeDefinedBenefitPlanNetPriorServiceCostCreditArisingDuringPeriodBeforeTax_fde37986-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentBeforeTaxPeriodIncreaseDecrease_f1bdd7b4-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_OtherComprehensiveIncomeDefinedBenefitPlanNetPriorServiceCostCreditArisingDuringPeriodBeforeTax_fde37986-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansNetUnamortizedGainLossArisingDuringPeriodBeforeTax" xlink:label="loc_us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansNetUnamortizedGainLossArisingDuringPeriodBeforeTax_f1c05e4e-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentBeforeTaxPeriodIncreaseDecrease_f1bdd7b4-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansNetUnamortizedGainLossArisingDuringPeriodBeforeTax_f1c05e4e-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="etn-20111231.xsd#etn_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeForeignCurrencyTranslation" xlink:label="loc_etn_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeForeignCurrencyTranslation_1f5b727b-42a3-bb5d-db39-16f7ad8dcb31" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentBeforeTaxPeriodIncreaseDecrease_f1bdd7b4-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_etn_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeForeignCurrencyTranslation_1f5b727b-42a3-bb5d-db39-16f7ad8dcb31" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherComprehensiveIncomeReclassificationOfDefinedBenefitPlansNetGainLossRecognizedInNetPeriodicBenefitCostBeforeTax" xlink:label="loc_us-gaap_OtherComprehensiveIncomeReclassificationOfDefinedBenefitPlansNetGainLossRecognizedInNetPeriodicBenefitCostBeforeTax_fde2af56-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentBeforeTaxPeriodIncreaseDecrease_f1bdd7b4-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_OtherComprehensiveIncomeReclassificationOfDefinedBenefitPlansNetGainLossRecognizedInNetPeriodicBenefitCostBeforeTax_fde2af56-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="etn-20111231.xsd#etn_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeOther" xlink:label="loc_etn_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeOther_96007442-ba85-9536-a008-16f7a955b878" xlink:type="locator" />
    <calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentBeforeTaxPeriodIncreaseDecrease_f1bdd7b4-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_etn_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeOther_96007442-ba85-9536-a008-16f7a955b878" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.eaton.com/role/RetirementBenefitsPlansComponentsOfPensionPlansWithAccumulatedBenefitObligationInExcessOfPlanAssetsDetails3" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/RetirementBenefitsPlansEstimatedPensionAndOtherPostretirementBenefitPaymentsDetails10" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/RetirementBenefitsPlansFairValueOfPensionPlanAssetsDetails11" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DefinedBenefitPlanFairValueOfPlanAssets" xlink:label="loc_us-gaap_DefinedBenefitPlanFairValueOfPlanAssets_f2bec420-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <loc xlink:href="etn-20111231.xsd#etn_CommonCollectiveTrustsNonUnitedStatesEquityAndGlobalEquities" xlink:label="loc_etn_CommonCollectiveTrustsNonUnitedStatesEquityAndGlobalEquities_0dc1a7dc-e0a8-11e0-8c71-12313b06a4a2" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanFairValueOfPlanAssets_f2bec420-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_etn_CommonCollectiveTrustsNonUnitedStatesEquityAndGlobalEquities_0dc1a7dc-e0a8-11e0-8c71-12313b06a4a2" xlink:type="arc" />
    <loc xlink:href="etn-20111231.xsd#etn_CommonCollectiveTrustsUnitedStatesEquity" xlink:label="loc_etn_CommonCollectiveTrustsUnitedStatesEquity_1d268196-e0aa-11e0-8c71-12313b06a4a2" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanFairValueOfPlanAssets_f2bec420-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_etn_CommonCollectiveTrustsUnitedStatesEquity_1d268196-e0aa-11e0-8c71-12313b06a4a2" xlink:type="arc" />
    <loc xlink:href="etn-20111231.xsd#etn_CommonCollectiveTrustsFixedIncome" xlink:label="loc_etn_CommonCollectiveTrustsFixedIncome_38f46fbe-e0aa-11e0-8c71-12313b06a4a2" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanFairValueOfPlanAssets_f2bec420-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_etn_CommonCollectiveTrustsFixedIncome_38f46fbe-e0aa-11e0-8c71-12313b06a4a2" xlink:type="arc" />
    <loc xlink:href="etn-20111231.xsd#etn_CommonCollectiveTrustsLongDurationFunds" xlink:label="loc_etn_CommonCollectiveTrustsLongDurationFunds_52c7c9b8-e0aa-11e0-8c71-12313b06a4a2" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanFairValueOfPlanAssets_f2bec420-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_etn_CommonCollectiveTrustsLongDurationFunds_52c7c9b8-e0aa-11e0-8c71-12313b06a4a2" xlink:type="arc" />
    <loc xlink:href="etn-20111231.xsd#etn_FixedIncomeSecurities" xlink:label="loc_etn_FixedIncomeSecurities_94dfc620-e0aa-11e0-8c71-12313b06a4a2" xlink:type="locator" />
    <calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanFairValueOfPlanAssets_f2bec420-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_etn_FixedIncomeSecurities_94dfc620-e0aa-11e0-8c71-12313b06a4a2" xlink:type="arc" />
    <loc xlink:href="etn-20111231.xsd#etn_UnitedStatesTreasuries" xlink:label="loc_etn_UnitedStatesTreasuries_ab58e8e6-e0aa-11e0-8c71-12313b06a4a2" xlink:type="locator" />
    <calculationArc order="6" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanFairValueOfPlanAssets_f2bec420-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_etn_UnitedStatesTreasuries_ab58e8e6-e0aa-11e0-8c71-12313b06a4a2" xlink:type="arc" />
    <loc xlink:href="etn-20111231.xsd#etn_RealEstate" xlink:label="loc_etn_RealEstate_beb3ef30-e0aa-11e0-8c71-12313b06a4a2" xlink:type="locator" />
    <calculationArc order="7" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanFairValueOfPlanAssets_f2bec420-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_etn_RealEstate_beb3ef30-e0aa-11e0-8c71-12313b06a4a2" xlink:type="arc" />
    <loc xlink:href="etn-20111231.xsd#etn_EquitySecurities" xlink:label="loc_etn_EquitySecurities_d3766916-e0aa-11e0-8c71-12313b06a4a2" xlink:type="locator" />
    <calculationArc order="8" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanFairValueOfPlanAssets_f2bec420-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_etn_EquitySecurities_d3766916-e0aa-11e0-8c71-12313b06a4a2" xlink:type="arc" />
    <loc xlink:href="etn-20111231.xsd#etn_CashEquivalents" xlink:label="loc_etn_CashEquivalents_e9f5cc36-e0aa-11e0-8c71-12313b06a4a2" xlink:type="locator" />
    <calculationArc order="9" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanFairValueOfPlanAssets_f2bec420-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_etn_CashEquivalents_e9f5cc36-e0aa-11e0-8c71-12313b06a4a2" xlink:type="arc" />
    <loc xlink:href="etn-20111231.xsd#etn_RegisteredInvestmentCompanies" xlink:label="loc_etn_RegisteredInvestmentCompanies_fe9e67d8-e0aa-11e0-8c71-12313b06a4a2" xlink:type="locator" />
    <calculationArc order="10" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanFairValueOfPlanAssets_f2bec420-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_etn_RegisteredInvestmentCompanies_fe9e67d8-e0aa-11e0-8c71-12313b06a4a2" xlink:type="arc" />
    <loc xlink:href="etn-20111231.xsd#etn_Other" xlink:label="loc_etn_Other_13cadf42-e0ab-11e0-8c71-12313b06a4a2" xlink:type="locator" />
    <calculationArc order="11" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanFairValueOfPlanAssets_f2bec420-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_etn_Other_13cadf42-e0ab-11e0-8c71-12313b06a4a2" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.eaton.com/role/RetirementBenefitsPlansObligationsAndFundedStatusDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DefinedBenefitPlanAmountsRecognizedInBalanceSheet" xlink:label="loc_us-gaap_DefinedBenefitPlanAmountsRecognizedInBalanceSheet_f2a01778-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent" xlink:label="loc_us-gaap_DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent_084e25ec-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanAmountsRecognizedInBalanceSheet_f2a01778-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent_084e25ec-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities" xlink:label="loc_us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities_f2aa1750-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanAmountsRecognizedInBalanceSheet_f2a01778-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities_f2aa1750-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent" xlink:label="loc_us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent_084e7d94-2586-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="3" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanAmountsRecognizedInBalanceSheet_f2a01778-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent_084e7d94-2586-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTax" xlink:label="loc_us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTax_fe9e93ba-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetGainsLossesBeforeTax" xlink:label="loc_us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetGainsLossesBeforeTax_f2c556b4-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTax_fe9e93ba-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetGainsLossesBeforeTax_f2c556b4-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetPriorServiceCostCreditBeforeTax" xlink:label="loc_us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetPriorServiceCostCreditBeforeTax_f2cd394c-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTax_fe9e93ba-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetPriorServiceCostCreditBeforeTax_f2cd394c-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DefinedBenefitPlanFundedStatusOfPlan" xlink:label="loc_us-gaap_DefinedBenefitPlanFundedStatusOfPlan_f2c0851c-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DefinedBenefitPlanFairValueOfPlanAssets" xlink:label="loc_us-gaap_DefinedBenefitPlanFairValueOfPlanAssets_f2bec420-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanFundedStatusOfPlan_f2c0851c-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_DefinedBenefitPlanFairValueOfPlanAssets_f2bec420-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DefinedBenefitPlanBenefitObligation" xlink:label="loc_us-gaap_DefinedBenefitPlanBenefitObligation_f2ef287c-2585-11e0-bc05-7b821c07cce9" xlink:type="locator" />
    <calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanFundedStatusOfPlan_f2c0851c-2585-11e0-bc05-7b821c07cce9" xlink:to="loc_us-gaap_DefinedBenefitPlanBenefitObligation_f2ef287c-2585-11e0-bc05-7b821c07cce9" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.eaton.com/role/RetirementBenefitsPlansOtherPostretirementBenefitsPlanAssumptionsDetails8" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/RetirementBenefitsPlansPensionPlansAssumptionsDetails7" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/RetirementBenefitsPlansRetirementBenefitsPlansDefinedContributionPlansDetails13" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/RetirementBenefitsPlansRetirementBenefitsPlansEmployerContributionsToRetirementBenefitsPlansDetails9" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/RetirementBenefitsPlansRetirementBenefitsPlansEstimatedFuturePretaxAmountsRecognizedFromAociToNetPeriodicBenefitCostDetails6" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/RetirementBenefitsPlansRetirementBenefitsPlansFairValueOfOtherPostretirementBenefitsPlanAssetsDetails12" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/RetirementBenefitsPlansTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/SummaryOfSignificantAccountingPolicies" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.eaton.com/role/SummaryOfStockOptionActivityTables" xlink:type="extended" />
</linkbase>