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    <label xlink:type="resource" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Diluted</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Earnings Per Share, Basic</label>
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    <label xlink:type="resource" xlink:label="us-gaap_AssetsCurrent_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Total current assets</label>
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    <label xlink:type="resource" xlink:label="us-gaap_Assets_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Total assets</label>
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    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShortTermBorrowings" xlink:label="us-gaap_ShortTermBorrowings" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Stockholders' Equity Attributable to Parent</label>
    <label xlink:type="resource" xlink:label="us-gaap_StockholdersEquity_lbl" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xml:lang="en-US">Stockholders' Equity Attributable to Parent, Ending Balance</label>
    <label xlink:type="resource" xlink:label="us-gaap_StockholdersEquity_lbl" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xml:lang="en-US">Stockholders' Equity Attributable to Parent, Beginning Balance</label>
    <label xlink:type="resource" xlink:label="us-gaap_StockholdersEquity_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Eaton shareholders' equity</label>
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    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Liabilities and Stockholders' Equity</label>
    <label xlink:type="resource" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Total liabilities and equity</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</label>
    <label xlink:type="resource" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Net cash provided by operating activities</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" />
    <label xlink:type="resource" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Total expenditures for property, plant and equipment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Payments to Acquire Property, Plant, and Equipment</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Capital expenditures for property, plant and equipment</label>
    <label xlink:type="resource" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Expenditures for property, plant &amp; equipment</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:label="us-gaap_PaymentsForProceedsFromOtherInvestingActivities" />
    <label xlink:type="resource" xlink:label="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Other-net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:to="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_lbl" />
    <label xlink:type="resource" xlink:label="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Other-net</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</label>
    <label xlink:type="resource" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Net cash used in investing activities</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PaymentsOfDividends" xlink:label="us-gaap_PaymentsOfDividends" />
    <label xlink:type="resource" xlink:label="us-gaap_PaymentsOfDividends_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Cash dividends paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfDividends" xlink:to="us-gaap_PaymentsOfDividends_lbl" />
    <label xlink:type="resource" xlink:label="us-gaap_PaymentsOfDividends_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Cash dividends paid</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</label>
    <label xlink:type="resource" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Net cash (used in) provided by financing activities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash (used in) provided by financing activities</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" xml:lang="en-US">Cash and Cash Equivalents, Period Increase (Decrease)</label>
    <label xlink:type="resource" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Total increase (decrease) in cash</label>
    <label xlink:type="resource" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Total (decrease) increase in cash</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash and Cash Equivalents, at Carrying Value</label>
    <label xlink:type="resource" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xml:lang="en-US">Cash at the end of the year</label>
    <label xlink:type="resource" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xml:lang="en-US">Cash at the beginning of the year</label>
    <label xlink:type="resource" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Cash at the beginning of the year</label>
    <label xlink:type="resource" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Cash at the beginning of the year</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_MinorityInterest" xlink:label="us-gaap_MinorityInterest" />
    <label xlink:type="resource" xlink:label="us-gaap_MinorityInterest_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Noncontrolling interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterest" xlink:to="us-gaap_MinorityInterest_lbl" />
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="us-gaap_LiabilitiesCurrentAbstract" />
    <label xlink:type="resource" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl" />
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="us-gaap_AssetsCurrentAbstract" />
    <label xlink:type="resource" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl" />
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities [Abstract]</label>
    <label xlink:type="resource" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Financing activities</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities [Abstract]</label>
    <label xlink:type="resource" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Investing activities</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities [Abstract]</label>
    <label xlink:type="resource" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Operating activities</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="us-gaap_CostOfRevenue" />
    <label xlink:type="resource" xlink:label="us-gaap_CostOfRevenue_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Cost of products sold</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_lbl" />
    <label xlink:type="resource" xlink:label="us-gaap_CostOfRevenue_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Cost of products sold</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LongTermDebtAndCapitalLeaseObligationsCurrent" xlink:label="us-gaap_LongTermDebtAndCapitalLeaseObligationsCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtAndCapitalLeaseObligationsCurrent" xlink:to="us-gaap_LongTermDebtAndCapitalLeaseObligationsCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtAndCapitalLeaseObligationsCurrent_lbl" xml:lang="en-US">Long-term Debt and Capital Lease Obligations, Current</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="us-gaap_LongTermDebtAndCapitalLeaseObligationsCurrent_lbl" xml:lang="en-US">Less current portion of long-term debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtAndCapitalLeaseObligationsCurrent_lbl" xml:lang="en-US">Less current portion of long-term debt</label>
    <label xlink:type="resource" xlink:label="us-gaap_LongTermDebtAndCapitalLeaseObligationsCurrent_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Current portion of long-term debt</label>
    <label xlink:type="resource" xlink:label="us-gaap_LongTermDebtAndCapitalLeaseObligationsCurrent_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Current portion of long-term debt</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LongTermDebtAndCapitalLeaseObligations" xlink:label="us-gaap_LongTermDebtAndCapitalLeaseObligations" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtAndCapitalLeaseObligations" xlink:to="us-gaap_LongTermDebtAndCapitalLeaseObligations_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtAndCapitalLeaseObligations_lbl" xml:lang="en-US">Long-term Debt and Capital Lease Obligations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtAndCapitalLeaseObligations_lbl" xml:lang="en-US">Long-term debt less current portion</label>
    <label xlink:type="resource" xlink:label="us-gaap_LongTermDebtAndCapitalLeaseObligations_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Long-term debt</label>
    <label xlink:type="resource" xlink:label="us-gaap_LongTermDebtAndCapitalLeaseObligations_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Long-term debt</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AcquisitionsOfBusinessesAbstract" xlink:label="etn_AcquisitionsOfBusinessesAbstract" />
    <label xlink:type="resource" xlink:label="etn_AcquisitionsOfBusinessesAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xml:lang="en-US">Acquisitions of Businesses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AcquisitionsOfBusinessesAbstract" xlink:to="etn_AcquisitionsOfBusinessesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AcquisitionsOfBusinessesAbstract_lbl" xml:lang="en-US">Acquisitions of Businesses [Abstract]</label>
    <label xlink:type="resource" xlink:label="etn_AcquisitionsOfBusinessesAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Acquisitions of Businesses [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_BusinessCombinationDisclosureTextBlock" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock" />
    <label xlink:type="resource" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">ACQUISITIONS OF BUSINESSES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationDisclosureTextBlock" xlink:to="us-gaap_BusinessCombinationDisclosureTextBlock_lbl" />
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:label="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:to="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock_lbl" xml:lang="en-US">RETIREMENT BENEFIT PLANS EXPENSE</label>
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    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" />
    <label xlink:type="resource" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">INCOME TAXES</label>
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    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" xlink:label="us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock_lbl" xml:lang="en-US">Derivative Instruments and Hedging Activities Disclosure [Text Block]</label>
    <label xlink:type="resource" xlink:label="us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AvailableForSaleSecuritiesCurrent" xlink:label="us-gaap_AvailableForSaleSecuritiesCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AvailableForSaleSecuritiesCurrent" xlink:to="us-gaap_AvailableForSaleSecuritiesCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AvailableForSaleSecuritiesCurrent_lbl" xml:lang="en-US">Available-for-sale Securities, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AvailableForSaleSecuritiesCurrent_lbl" xml:lang="en-US">Total short-term investments</label>
    <label xlink:type="resource" xlink:label="us-gaap_AvailableForSaleSecuritiesCurrent_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Short-term investments</label>
    <label xlink:type="resource" xlink:label="us-gaap_AvailableForSaleSecuritiesCurrent_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Short-term investments</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="us-gaap_EarningsPerShareAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareAbstract_lbl" xml:lang="en-US">Net Income Per Common Share [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareAbstract_lbl" xml:lang="en-US">Calculation of net income per common share attributable to common shareholders</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ProfitLoss" xlink:label="us-gaap_ProfitLoss" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfitLoss_lbl" xml:lang="en-US">Net Income (Loss), Including Portion Attributable to Noncontrolling Interest</label>
    <label xlink:type="resource" xlink:label="us-gaap_ProfitLoss_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Net income (loss)</label>
    <label xlink:type="resource" xlink:label="us-gaap_ProfitLoss_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Net income</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Net Income (Loss) Attributable to Noncontrolling Interest</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Less comprehensive income (loss) attributable to noncontrolling interests</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negatedTotal" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Less net income for noncontrolling interests</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Adjustment of net income for noncontrolling interests</label>
    <label xlink:type="resource" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Less comprehensive income (loss) attributable to noncontrolling interests</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Ending Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Beginning Balance</label>
    <label xlink:type="resource" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Total equity</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent" xlink:label="us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent" />
    <label xlink:type="resource" xlink:label="us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Pension liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent" xlink:to="us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent_lbl" />
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherPostretirementDefinedBenefitPlanLiabilitiesNoncurrent" xlink:label="us-gaap_OtherPostretirementDefinedBenefitPlanLiabilitiesNoncurrent" />
    <label xlink:type="resource" xlink:label="us-gaap_OtherPostretirementDefinedBenefitPlanLiabilitiesNoncurrent_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Other postretirement benefits liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherPostretirementDefinedBenefitPlanLiabilitiesNoncurrent" xlink:to="us-gaap_OtherPostretirementDefinedBenefitPlanLiabilitiesNoncurrent_lbl" />
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent" />
    <label xlink:type="resource" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Accounts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl" />
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" />
    <label xlink:type="resource" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Accrued compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" />
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="us-gaap_DepreciationDepletionAndAmortization" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl" xml:lang="en-US">Depreciation, Depletion and Amortization</label>
    <label xlink:type="resource" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Depreciation &amp; amortization</label>
    <label xlink:type="resource" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Depreciation and amortization</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ReceivablesNetCurrent" xlink:label="us-gaap_ReceivablesNetCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivablesNetCurrent" xlink:to="us-gaap_ReceivablesNetCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ReceivablesNetCurrent_lbl" xml:lang="en-US">Receivables, Net, Current</label>
    <label xlink:type="resource" xlink:label="us-gaap_ReceivablesNetCurrent_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Accounts receivable</label>
    <label xlink:type="resource" xlink:label="us-gaap_ReceivablesNetCurrent_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Accounts receivable-net</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ProceedsFromSaleOfShortTermInvestments" xlink:label="us-gaap_ProceedsFromSaleOfShortTermInvestments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromSaleOfShortTermInvestments" xlink:to="us-gaap_ProceedsFromSaleOfShortTermInvestments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromSaleOfShortTermInvestments_lbl" xml:lang="en-US">Proceeds from Sale of Short-term Investments</label>
    <label xlink:type="resource" xlink:label="us-gaap_ProceedsFromSaleOfShortTermInvestments_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">(Purchases) sales of short-term investments-net</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ProceedsFromRepaymentsOfShortTermDebtMaturingInThreeMonthsOrLess" xlink:label="us-gaap_ProceedsFromRepaymentsOfShortTermDebtMaturingInThreeMonthsOrLess" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromRepaymentsOfShortTermDebtMaturingInThreeMonthsOrLess" xlink:to="us-gaap_ProceedsFromRepaymentsOfShortTermDebtMaturingInThreeMonthsOrLess_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromRepaymentsOfShortTermDebtMaturingInThreeMonthsOrLess_lbl" xml:lang="en-US">Proceeds from (Repayments of) Short-term Debt, Maturing in Three Months or Less</label>
    <label xlink:type="resource" xlink:label="us-gaap_ProceedsFromRepaymentsOfShortTermDebtMaturingInThreeMonthsOrLess_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Borrowings (payments) with original maturities of less than three months-net, primarily commercial paper</label>
    <label xlink:type="resource" xlink:label="us-gaap_ProceedsFromRepaymentsOfShortTermDebtMaturingInThreeMonthsOrLess_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Borrowings with original maturities of less than three months-net (primarily commercial paper)</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_InterestExpenseNet" xlink:label="etn_InterestExpenseNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_InterestExpenseNet" xlink:to="etn_InterestExpenseNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_InterestExpenseNet_lbl" xml:lang="en-US">Interest expense net</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="etn_InterestExpenseNet_lbl" xml:lang="en-US">Interest expense-net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_InterestExpenseNet_lbl" xml:lang="en-US">Interest expense-net</label>
    <label xlink:type="resource" xlink:label="etn_InterestExpenseNet_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xml:lang="en-US">Interest expense-net.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_PaymentsOfOriginalMaturitiesOfMoreThanThreeMonths" xlink:label="etn_PaymentsOfOriginalMaturitiesOfMoreThanThreeMonths" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_PaymentsOfOriginalMaturitiesOfMoreThanThreeMonths" xlink:to="etn_PaymentsOfOriginalMaturitiesOfMoreThanThreeMonths_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_PaymentsOfOriginalMaturitiesOfMoreThanThreeMonths_lbl" xml:lang="en-US">Payments of original maturities of more than three months</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="etn_PaymentsOfOriginalMaturitiesOfMoreThanThreeMonths_lbl" xml:lang="en-US">Payments</label>
    <label xlink:type="resource" xlink:label="etn_PaymentsOfOriginalMaturitiesOfMoreThanThreeMonths_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Payments</label>
    <label xlink:type="resource" xlink:label="etn_PaymentsOfOriginalMaturitiesOfMoreThanThreeMonths_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xml:lang="en-US">Payments of original maturities of more than three months.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet_lbl" xml:lang="en-US">Increase (Decrease) in Other Operating Assets and Liabilities, Net</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negatedTotal" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet_lbl" xml:lang="en-US">Other-net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet_lbl" xml:lang="en-US">Other-net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet_lbl" xml:lang="en-US">Other-net</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxes" xlink:label="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxes" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxes" xlink:to="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxes_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxes_lbl" xml:lang="en-US">Income loss from continuing operations before income taxes</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxes_lbl" xml:lang="en-US">Total income before income taxes</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxes_lbl" xml:lang="en-US">Total income before income taxes</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxes_lbl" xml:lang="en-US">Income from continuing operations before income taxes</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxes_lbl" xml:lang="en-US">Income (loss) from continuing operations before income taxes.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" xlink:label="us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_lbl" xml:lang="en-US">Other-net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_lbl" xml:lang="en-US">Proceeds from (Payments for) Other Financing Activities</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negatedTotal" xlink:label="us-gaap_PaymentsOfDividends_lbl" xml:lang="en-US">Cash dividends paid</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="us-gaap_PaymentsOfDividends_lbl" xml:lang="en-US">Cash dividends paid</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsOfDividends_lbl" xml:lang="en-US">Payments of Dividends</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteAbstract_lbl" xml:lang="en-US">Eaton Shareholders' Equity [Abstract]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AcquisitionsOfBusinessesDetailsAbstract_lbl" xml:lang="en-US">Acquisitions Of Businesses Details.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AcquisitionsOfBusinessesTablesAbstract" xlink:label="etn_AcquisitionsOfBusinessesTablesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AcquisitionsOfBusinessesTablesAbstract" xlink:to="etn_AcquisitionsOfBusinessesTablesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AcquisitionsOfBusinessesTablesAbstract_lbl" xml:lang="en-US">Acquisitions of Businesses (Tables) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AcquisitionsOfBusinessesTablesAbstract_lbl" xml:lang="en-US">Acquisitions of Businesses Tables.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_SegmentOneMember" xlink:label="etn_SegmentOneMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_SegmentOneMember" xlink:to="etn_SegmentOneMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_SegmentOneMember_lbl" xml:lang="en-US">Electrical Rest of World [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SegmentOneMember_lbl" xml:lang="en-US">Segment One Member.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_SegmentTwoMember" xlink:label="etn_SegmentTwoMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_SegmentTwoMember" xlink:to="etn_SegmentTwoMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_SegmentTwoMember_lbl" xml:lang="en-US">Hydraulics [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SegmentTwoMember_lbl" xml:lang="en-US">Segment two.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_SegmentThreeMember" xlink:label="etn_SegmentThreeMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_SegmentThreeMember" xlink:to="etn_SegmentThreeMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_SegmentThreeMember_lbl" xml:lang="en-US">Automotive [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SegmentThreeMember_lbl" xml:lang="en-US">Segment Three Member.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_RestructuringReserve" xlink:label="us-gaap_RestructuringReserve" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestructuringReserve" xlink:to="lab_RestructuringReserve" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_RestructuringReserve" xml:lang="en-US">Beginning Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_RestructuringReserve" xml:lang="en-US">Restructuring Reserve, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_RestructuringReserve" xml:lang="en-US">Ending Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_RestructuringReserve" xml:lang="en-US">Restructuring Reserve</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EmployeeSeveranceMember" xlink:label="us-gaap_EmployeeSeveranceMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeSeveranceMember" xlink:to="lab_EmployeeSeveranceMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EmployeeSeveranceMember" xml:lang="en-US">Employees [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FacilityClosingMember" xlink:label="us-gaap_FacilityClosingMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FacilityClosingMember" xlink:to="lab_FacilityClosingMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FacilityClosingMember" xml:lang="en-US">Plant closing and other [Member]</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AcquisitionsOfBusinessesTextualsAbstract" xlink:label="etn_AcquisitionsOfBusinessesTextualsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AcquisitionsOfBusinessesTextualsAbstract" xlink:to="etn_AcquisitionsOfBusinessesTextualsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AcquisitionsOfBusinessesTextualsAbstract_lbl" xml:lang="en-US">Acquisitions Of Businesses Textuals Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AcquisitionsOfBusinessesTextualsAbstract_lbl" xml:lang="en-US">Acquisitions of Businesses (Textuals) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AcquisitionsOfBusinessesTextualsAbstract_lbl" xml:lang="en-US">Acquisitions of Businesses Textuals.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_TypeOfRestructuringDomain" xlink:label="us-gaap_TypeOfRestructuringDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TypeOfRestructuringDomain" xlink:to="lab_TypeOfRestructuringDomain" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_TypeOfRestructuringDomain" xml:lang="en-US">Type of Restructuring [Domain]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="us-gaap_StatementBusinessSegmentsAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementBusinessSegmentsAxis" xlink:to="lab_StatementBusinessSegmentsAxis" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_StatementBusinessSegmentsAxis" xml:lang="en-US">Statement, Business Segments [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SegmentBusinessDomain" xlink:label="us-gaap_SegmentBusinessDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentBusinessDomain" xlink:to="lab_SegmentBusinessDomain" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_SegmentBusinessDomain" xml:lang="en-US">Segment, Business [Domain]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_RestructuringReserveRollForward" xlink:label="us-gaap_RestructuringReserveRollForward" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestructuringReserveRollForward" xlink:to="lab_RestructuringReserveRollForward" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_RestructuringReserveRollForward" xml:lang="en-US">Summary of Acquisition Integration, Workforce Reduction &amp; Plant Closing Liabilities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_RestructuringReserveRollForward" xml:lang="en-US">Restructuring Reserve [Roll Forward]</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_RestructuringReserveEmployees" xlink:label="etn_RestructuringReserveEmployees" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_RestructuringReserveEmployees" xlink:to="etn_RestructuringReserveEmployees_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_RestructuringReserveEmployees_lbl" xml:lang="en-US">Restructuring Reserve Employees</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="etn_RestructuringReserveEmployees_lbl" xml:lang="en-US">Beginning Balance, employees</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_RestructuringReserveEmployees_lbl" xml:lang="en-US">Restructuring reserve, Employees</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="etn_RestructuringReserveEmployees_lbl" xml:lang="en-US">Ending Balance, employees</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_UtilizationOfVariousComponents_lbl" xml:lang="en-US">Utilized</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_UtilizationOfVariousComponents_lbl" xml:lang="en-US">utilization of various components.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="etn_UtilizationOfVariousComponents_lbl" xml:lang="en-US">Utilized</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_UtilizationOfVariousComponentsEmployees_lbl" xml:lang="en-US">Utilized, employees</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_UtilizationOfVariousComponentsEmployees_lbl" xml:lang="en-US">Utilization of various components, employees.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_UtilizationOfVariousComponentsEmployees" xlink:label="etn_UtilizationOfVariousComponentsEmployees" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_UtilizationOfVariousComponentsEmployees" xlink:to="etn_UtilizationOfVariousComponentsEmployees_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_UtilizationOfVariousComponentsEmployees_lbl" xml:lang="en-US">Utilization Of Various Components Employees</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_UtilizationOfVariousComponents" xlink:label="etn_UtilizationOfVariousComponents" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_UtilizationOfVariousComponents" xlink:to="etn_UtilizationOfVariousComponents_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_UtilizationOfVariousComponents_lbl" xml:lang="en-US">Utilization Of Various Components</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DocumentAndEntityInformationAbstract" xlink:label="etn_DocumentAndEntityInformationAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DocumentAndEntityInformationAbstract" xlink:to="etn_DocumentAndEntityInformationAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DocumentAndEntityInformationAbstract_lbl" xml:lang="en-US">Document and Entity Information [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DocumentAndEntityInformationAbstract_lbl" xml:lang="en-US">Document and Entity Information.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="lab_DocumentFiscalYearFocus" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DocumentFiscalYearFocus" xml:lang="en-US">Document Fiscal Year Focus</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="lab_DocumentFiscalPeriodFocus" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DocumentFiscalPeriodFocus" xml:lang="en-US">Document Fiscal Period Focus</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DescriptionOfAnnualSalesFromAcquiredEntityFromPreviousPeriodsTextBlock" xlink:label="etn_DescriptionOfAnnualSalesFromAcquiredEntityFromPreviousPeriodsTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DescriptionOfAnnualSalesFromAcquiredEntityFromPreviousPeriodsTextBlock" xlink:to="etn_DescriptionOfAnnualSalesFromAcquiredEntityFromPreviousPeriodsTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DescriptionOfAnnualSalesFromAcquiredEntityFromPreviousPeriodsTextBlock_lbl" xml:lang="en-US">Description Of Annual Sales From Acquired Entity From Previous Periods Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DescriptionOfAnnualSalesFromAcquiredEntityFromPreviousPeriodsTextBlock_lbl" xml:lang="en-US">Description of annual sales from acquired entity from previous periods</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DescriptionOfAnnualSalesFromAcquiredEntityFromPreviousPeriodsTextBlock_lbl" xml:lang="en-US">Description Of Annual Sales From Acquired Entity From Previous Periods Text Block.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessAcquisitionOneMember_lbl" xml:lang="en-US">Business Acquisition One Member.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_BusinessAcquisitionOneMember" xlink:label="etn_BusinessAcquisitionOneMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_BusinessAcquisitionOneMember" xlink:to="etn_BusinessAcquisitionOneMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessAcquisitionOneMember_lbl" xml:lang="en-US">Micro Innovation Holding AG [Member]</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_BusinessAcquisitionThreeMember" xlink:label="etn_BusinessAcquisitionThreeMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_BusinessAcquisitionThreeMember" xlink:to="etn_BusinessAcquisitionThreeMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessAcquisitionThreeMember_lbl" xml:lang="en-US">EMC Engineers, Inc. [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessAcquisitionThreeMember_lbl" xml:lang="en-US">Business Acquisition Three Member.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DescriptionOfAnnualSalesFromAcquiredEntityFromPreviousPeriodsAbstract" xlink:label="etn_DescriptionOfAnnualSalesFromAcquiredEntityFromPreviousPeriodsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DescriptionOfAnnualSalesFromAcquiredEntityFromPreviousPeriodsAbstract" xlink:to="etn_DescriptionOfAnnualSalesFromAcquiredEntityFromPreviousPeriodsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DescriptionOfAnnualSalesFromAcquiredEntityFromPreviousPeriodsAbstract_lbl" xml:lang="en-US">Description of annual sales from acquired entity from previous periods Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DescriptionOfAnnualSalesFromAcquiredEntityFromPreviousPeriodsAbstract_lbl" xml:lang="en-US">Description of annual sales from acquired entity from previous periods</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DescriptionOfAnnualSalesFromAcquiredEntityFromPreviousPeriodsAbstract_lbl" xml:lang="en-US">Description of annual sales from acquired entity from previous periods.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="us-gaap_BusinessAcquisitionAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="lab_BusinessAcquisitionAxis" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_BusinessAcquisitionAxis" xml:lang="en-US">Business Acquisition [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="us-gaap_BusinessAcquisitionAcquireeDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionAcquireeDomain" xlink:to="lab_BusinessAcquisitionAcquireeDomain" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_BusinessAcquisitionAcquireeDomain" xml:lang="en-US">Business Acquisition, Acquiree [Domain]</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_RetirementBenefitsPlansDetailsAbstract" xlink:label="etn_RetirementBenefitsPlansDetailsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_RetirementBenefitsPlansDetailsAbstract" xlink:to="etn_RetirementBenefitsPlansDetailsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_RetirementBenefitsPlansDetailsAbstract_lbl" xml:lang="en-US">Retirement Benefits Plans (Details) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_RetirementBenefitsPlansDetailsAbstract_lbl" xml:lang="en-US">Retirement Benefits Plans Details.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AcquisitionIntegrationChargesTextBlock" xlink:label="etn_AcquisitionIntegrationChargesTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AcquisitionIntegrationChargesTextBlock" xlink:to="etn_AcquisitionIntegrationChargesTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AcquisitionIntegrationChargesTextBlock_lbl" xml:lang="en-US">Acquisition Integration Charges [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AcquisitionIntegrationChargesTextBlock_lbl" xml:lang="en-US">Acquisition Integration Charges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AcquisitionIntegrationChargesTextBlock_lbl" xml:lang="en-US">Acquisition Integration Charges Text Block.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AcquisitionIntegrationChargesAbstract" xlink:label="etn_AcquisitionIntegrationChargesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AcquisitionIntegrationChargesAbstract" xlink:to="etn_AcquisitionIntegrationChargesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AcquisitionIntegrationChargesAbstract_lbl" xml:lang="en-US">Acquisition Integration Charges [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="etn_AcquisitionIntegrationChargesAbstract_lbl" xml:lang="en-US">Business segment operating profit reduced by acquisition integration charges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AcquisitionIntegrationChargesAbstract_lbl" xml:lang="en-US">Acquisition Integration Charges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AcquisitionIntegrationChargesAbstract_lbl" xml:lang="en-US">Acquisition Integration Charges Abstract.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AcquisitionIntegrationPretaxCharges" xlink:label="etn_AcquisitionIntegrationPretaxCharges" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AcquisitionIntegrationPretaxCharges" xlink:to="etn_AcquisitionIntegrationPretaxCharges_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AcquisitionIntegrationPretaxCharges_lbl" xml:lang="en-US">Acquisition Integration Pretax Charges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="etn_AcquisitionIntegrationPretaxCharges_lbl" xml:lang="en-US">Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AcquisitionIntegrationPretaxCharges_lbl" xml:lang="en-US">Total integration charges before income taxes</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AcquisitionIntegrationPretaxCharges_lbl" xml:lang="en-US">Acquisition Integration Pretax Charges.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AcquisitionIntegrationAfterTaxCharges" xlink:label="etn_AcquisitionIntegrationAfterTaxCharges" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AcquisitionIntegrationAfterTaxCharges" xlink:to="etn_AcquisitionIntegrationAfterTaxCharges_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AcquisitionIntegrationAfterTaxCharges_lbl" xml:lang="en-US">Acquisition Integration After Tax Charges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AcquisitionIntegrationAfterTaxCharges_lbl" xml:lang="en-US">After-tax charges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AcquisitionIntegrationAfterTaxCharges_lbl" xml:lang="en-US">Acquisition Integration After Tax Charges.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AcquisitionIntegrationChargesPerCommonShare" xlink:label="etn_AcquisitionIntegrationChargesPerCommonShare" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AcquisitionIntegrationChargesPerCommonShare" xlink:to="etn_AcquisitionIntegrationChargesPerCommonShare_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AcquisitionIntegrationChargesPerCommonShare_lbl" xml:lang="en-US">Acquisition Integration Charges Per Common Share</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AcquisitionIntegrationChargesPerCommonShare_lbl" xml:lang="en-US">Per common share</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AcquisitionIntegrationChargesPerCommonShare_lbl" xml:lang="en-US">Acquisition Integration Charges Per Common Share.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PensionPlansDefinedBenefitMember" xlink:label="us-gaap_PensionPlansDefinedBenefitMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PensionPlansDefinedBenefitMember" xlink:to="lab_PensionPlansDefinedBenefitMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PensionPlansDefinedBenefitMember" xml:lang="en-US">Pension liabilities [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember" xlink:label="us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember" xlink:to="lab_OtherPostretirementBenefitPlansDefinedBenefitMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherPostretirementBenefitPlansDefinedBenefitMember" xml:lang="en-US">Other postretirement liabilities [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanServiceCost" xlink:label="us-gaap_DefinedBenefitPlanServiceCost" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanServiceCost" xlink:to="lab_DefinedBenefitPlanServiceCost" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanServiceCost" xml:lang="en-US">Defined Benefit Plan, Service Cost</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanServiceCost" xml:lang="en-US">Service cost</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanInterestCost" xlink:label="us-gaap_DefinedBenefitPlanInterestCost" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanInterestCost" xlink:to="lab_DefinedBenefitPlanInterestCost" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanInterestCost" xml:lang="en-US">Interest cost</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanInterestCost" xml:lang="en-US">Defined Benefit Plan, Interest Cost</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets" xlink:label="us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets" xlink:to="lab_DefinedBenefitPlanExpectedReturnOnPlanAssets" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanExpectedReturnOnPlanAssets" xml:lang="en-US">Defined Benefit Plan, Expected Return on Plan Assets</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="lab_DefinedBenefitPlanExpectedReturnOnPlanAssets" xml:lang="en-US">Expected return on plan assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanExpectedReturnOnPlanAssets" xml:lang="en-US">Expected return on plan assets</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses" xlink:label="us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses" xlink:to="lab_DefinedBenefitPlanAmortizationOfGainsLosses" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanAmortizationOfGainsLosses" xml:lang="en-US">Defined Benefit Plan, Amortization of Gains (Losses)</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negatedTotal" xlink:label="lab_DefinedBenefitPlanAmortizationOfGainsLosses" xml:lang="en-US">Amortization</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_DefinedBenefitPlanAmortizationOfGainsLosses" xml:lang="en-US">Amortization</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments" xlink:label="us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments" xlink:to="lab_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments" xml:lang="en-US">Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="lab_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments" xml:lang="en-US">Curtailment loss</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negatedTotal" xlink:label="lab_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments" xml:lang="en-US">Curtailment loss</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments" xml:lang="en-US">Curtailment loss</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements" xlink:label="us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements" xlink:to="lab_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements" xml:lang="en-US">Pension settlement expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements" xml:lang="en-US">Defined Benefit Plan, Recognized Net (Gain) Loss Due to Settlements</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_DefinedBenefitPlanRecognizedNetGainLossDueToSettlements" xml:lang="en-US">Settlement loss</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost" xlink:label="us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost" xlink:to="lab_DefinedBenefitPlanNetPeriodicBenefitCost" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanNetPeriodicBenefitCost" xml:lang="en-US">Defined Benefit Plan, Net Periodic Benefit Cost</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_DefinedBenefitPlanNetPeriodicBenefitCost" xml:lang="en-US">Pension liabilities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_DefinedBenefitPlanNetPeriodicBenefitCost" xml:lang="en-US">Total expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanNetPeriodicBenefitCost" xml:lang="en-US">Net periodic retirement benefit costs for pensions and other post retirement benefits</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_RetirementBenefitsPlansTextualsAbstract" xlink:label="etn_RetirementBenefitsPlansTextualsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_RetirementBenefitsPlansTextualsAbstract" xlink:to="etn_RetirementBenefitsPlansTextualsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_RetirementBenefitsPlansTextualsAbstract_lbl" xml:lang="en-US">Retirement Benefits Plans Textuals Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_RetirementBenefitsPlansTextualsAbstract_lbl" xml:lang="en-US">Retirement Benefits Plans (Textuals) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_RetirementBenefitsPlansTextualsAbstract_lbl" xml:lang="en-US">Retirement Benefits Plans Textuals.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_RestrictedLumpSumPayments" xlink:label="etn_RestrictedLumpSumPayments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_RestrictedLumpSumPayments" xlink:to="etn_RestrictedLumpSumPayments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_RestrictedLumpSumPayments_lbl" xml:lang="en-US">Restricted Lump Sum Payments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_RestrictedLumpSumPayments_lbl" xml:lang="en-US">Restricted lump sum payments, percent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_RestrictedLumpSumPayments_lbl" xml:lang="en-US">Restricted lump sum payments.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanNetPeriodicBenefitCostAbstract" xlink:label="us-gaap_DefinedBenefitPlanNetPeriodicBenefitCostAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanNetPeriodicBenefitCostAbstract" xlink:to="lab_DefinedBenefitPlanNetPeriodicBenefitCostAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanNetPeriodicBenefitCostAbstract" xml:lang="en-US">Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanNetPeriodicBenefitCostAbstract" xml:lang="en-US">Retirement benefit plans expense</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis" xlink:label="us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis" xlink:to="lab_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis" xml:lang="en-US">Defined Benefit Plans Disclosures, Defined Benefit Plans [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlansDomain" xlink:label="us-gaap_DefinedBenefitPlansDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlansDomain" xlink:to="lab_DefinedBenefitPlansDomain" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlansDomain" xml:lang="en-US">Defined Benefit Plans [Domain]</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_SegmentFourMember" xlink:label="etn_SegmentFourMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_SegmentFourMember" xlink:to="etn_SegmentFourMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_SegmentFourMember_lbl" xml:lang="en-US">Electrical Americas [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SegmentFourMember_lbl" xml:lang="en-US">Segment Four Member.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_SegmentFiveMember" xlink:label="etn_SegmentFiveMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_SegmentFiveMember" xlink:to="etn_SegmentFiveMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_SegmentFiveMember_lbl" xml:lang="en-US">Aerospace [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SegmentFiveMember_lbl" xml:lang="en-US">Segment Five Member.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_SegmentSixMember" xlink:label="etn_SegmentSixMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_SegmentSixMember" xlink:to="etn_SegmentSixMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_SegmentSixMember_lbl" xml:lang="en-US">Corporate [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SegmentSixMember_lbl" xml:lang="en-US">Segment Six Member.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_RestructuringCharges" xlink:label="us-gaap_RestructuringCharges" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestructuringCharges" xlink:to="lab_RestructuringCharges" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_RestructuringCharges" xml:lang="en-US">Pretax charges for severance and pension and other postretirement benefits expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_RestructuringCharges" xml:lang="en-US">Restructuring Charges, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_RestructuringCharges" xml:lang="en-US">Restructuring Charges</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanSettlementsBenefitObligation" xlink:label="us-gaap_DefinedBenefitPlanSettlementsBenefitObligation" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanSettlementsBenefitObligation" xlink:to="lab_DefinedBenefitPlanSettlementsBenefitObligation" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanSettlementsBenefitObligation" xml:lang="en-US">Pension settlement expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanSettlementsBenefitObligation" xml:lang="en-US">Defined Benefit Plan, Settlements, Benefit Obligation</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanCurtailments" xlink:label="us-gaap_DefinedBenefitPlanCurtailments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanCurtailments" xlink:to="lab_DefinedBenefitPlanCurtailments" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanCurtailments" xml:lang="en-US">Curtailment expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanCurtailments" xml:lang="en-US">Defined Benefit Plan, Curtailments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="etn_UtilizationOfVariousComponentsEmployees_lbl" xml:lang="en-US">Utilized, employees</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_SalesOfAcquiredBusinesses" xlink:label="etn_SalesOfAcquiredBusinesses" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_SalesOfAcquiredBusinesses" xlink:to="etn_SalesOfAcquiredBusinesses_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_SalesOfAcquiredBusinesses_lbl" xml:lang="en-US">Sales of Acquired Businesses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_SalesOfAcquiredBusinesses_lbl" xml:lang="en-US">Sales of acquired businesses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SalesOfAcquiredBusinesses_lbl" xml:lang="en-US">Sales of Acquired Businesses.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:to="lab_StockIssuedDuringPeriodValueShareBasedCompensation" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_StockIssuedDuringPeriodValueShareBasedCompensation" xml:lang="en-US">Issuance of shares under employee benefit plans-net (net of income tax benefits of $16 and $3 for the years 2008 and 2009, respectively, and income tax expense of $3 for the year 2010)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_StockIssuedDuringPeriodValueShareBasedCompensation" xml:lang="en-US">Stock Issued During Period, Value, Share-based Compensation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_StockIssuedDuringPeriodValueShareBasedCompensation" xml:lang="en-US">Issuance of shares under employee benefit plans-net</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecrease" xlink:label="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecrease" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecrease" xlink:to="lab_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecrease" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecrease" xml:lang="en-US">Cash flow hedges (net of income tax benefit of $12 for the year 2008 and income tax expense of $19 for the year 2009)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecrease" xml:lang="en-US">Other Comprehensive Income, Derivatives Qualifying as Hedges, Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecrease" xml:lang="en-US">Cash flow hedges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecrease" xml:lang="en-US">Cash flow hedges (net of income taxes of $X in 2010 and $4 in 2009)</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_IncomeTaxesDetailsAbstract" xlink:label="etn_IncomeTaxesDetailsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_IncomeTaxesDetailsAbstract" xlink:to="etn_IncomeTaxesDetailsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_IncomeTaxesDetailsAbstract_lbl" xml:lang="en-US">Income Taxes (Details) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_IncomeTaxesDetailsAbstract_lbl" xml:lang="en-US">Income Taxes Details Abstract.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_IncomeTaxesTextualsAbstract" xlink:label="etn_IncomeTaxesTextualsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_IncomeTaxesTextualsAbstract" xlink:to="etn_IncomeTaxesTextualsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_IncomeTaxesTextualsAbstract_lbl" xml:lang="en-US">Income Taxes (Textuals) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_IncomeTaxesTextualsAbstract_lbl" xml:lang="en-US">Income Taxes (Textuals) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_IncomeTaxesTextualsAbstract_lbl" xml:lang="en-US">Income Taxes Textuals Abstract.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EffectiveIncomeTaxRateContinuingOperations" xlink:label="us-gaap_EffectiveIncomeTaxRateContinuingOperations" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateContinuingOperations" xlink:to="lab_EffectiveIncomeTaxRateContinuingOperations" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EffectiveIncomeTaxRateContinuingOperations" xml:lang="en-US">Effective Income Tax Rate, Continuing Operations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_EffectiveIncomeTaxRateContinuingOperations" xml:lang="en-US">Worldwide operations effective income tax expense (benefit) reconciliation rate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_EffectiveIncomeTaxRateContinuingOperations" xml:lang="en-US">Effective Income Tax Rate, Continuing Operations, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_EffectiveIncomeTaxRateContinuingOperations" xml:lang="en-US">Effective income tax rate</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="us-gaap_StatementEquityComponentsAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="lab_StatementEquityComponentsAxis" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_StatementEquityComponentsAxis" xml:lang="en-US">Statement, Equity Components [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="us-gaap_EquityComponentDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityComponentDomain" xlink:to="lab_EquityComponentDomain" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EquityComponentDomain" xml:lang="en-US">Equity Component [Domain]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ParentMember" xlink:label="us-gaap_ParentMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ParentMember" xlink:to="lab_ParentMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ParentMember" xml:lang="en-US">Total Eaton shareholders' equity</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_NoncontrollingInterestMember" xlink:label="us-gaap_NoncontrollingInterestMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncontrollingInterestMember" xlink:to="lab_NoncontrollingInterestMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_NoncontrollingInterestMember" xml:lang="en-US">Noncontrolling interests</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DividendsCommonStockCash" xlink:label="us-gaap_DividendsCommonStockCash" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendsCommonStockCash" xlink:to="lab_DividendsCommonStockCash" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DividendsCommonStockCash" xml:lang="en-US">Dividends, Common Stock, Cash</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DividendsCommonStockCash" xml:lang="en-US">Cash dividends paid</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_InventoriesTextBlock" xlink:label="etn_InventoriesTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_InventoriesTextBlock" xlink:to="etn_InventoriesTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_InventoriesTextBlock_lbl" xml:lang="en-US">Inventories Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_InventoriesTextBlock_lbl" xml:lang="en-US">Components of inventories</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_InventoriesTextBlock_lbl" xml:lang="en-US">Inventories.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_InventoryRawMaterials" xlink:label="us-gaap_InventoryRawMaterials" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryRawMaterials" xlink:to="lab_InventoryRawMaterials" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_InventoryRawMaterials" xml:lang="en-US">Inventory, Raw Materials</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_InventoryRawMaterials" xml:lang="en-US">Inventory, Raw Materials, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_InventoryRawMaterials" xml:lang="en-US">Raw materials</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:to="lab_WeightedAverageNumberDilutedSharesOutstandingAdjustment" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xml:lang="en-US">Weighted Average Number Diluted Shares Outstanding Adjustment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xml:lang="en-US">Less dilutive effect of stock options and restricted stock awards</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FairValueByBalanceSheetGroupingTextBlock" xlink:label="us-gaap_FairValueByBalanceSheetGroupingTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueByBalanceSheetGroupingTextBlock" xlink:to="lab_FairValueByBalanceSheetGroupingTextBlock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FairValueByBalanceSheetGroupingTextBlock" xml:lang="en-US">Fair Value, by Balance Sheet Grouping [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_FairValueByBalanceSheetGroupingTextBlock" xml:lang="en-US">Summary of financial instruments recognized at fair value and fair value measurement used</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_RelatedLongTermDebtConvertedToFloatingInterestRatesByInterestRateSwaps" xlink:label="etn_RelatedLongTermDebtConvertedToFloatingInterestRatesByInterestRateSwaps" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_RelatedLongTermDebtConvertedToFloatingInterestRatesByInterestRateSwaps" xlink:to="etn_RelatedLongTermDebtConvertedToFloatingInterestRatesByInterestRateSwaps_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_RelatedLongTermDebtConvertedToFloatingInterestRatesByInterestRateSwaps_lbl" xml:lang="en-US">Related long term debt converted to floating interest rates by interest rate swaps</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="etn_RelatedLongTermDebtConvertedToFloatingInterestRatesByInterestRateSwaps_lbl" xml:lang="en-US">Long-term debt converted to floating interest rates by interest rate swaps</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_RelatedLongTermDebtConvertedToFloatingInterestRatesByInterestRateSwaps_lbl" xml:lang="en-US">Related long-term debt converted to floating interest rates by interest rate swaps.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FairValueInputsLevel1Member" xlink:label="us-gaap_FairValueInputsLevel1Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel1Member" xlink:to="lab_FairValueInputsLevel1Member" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FairValueInputsLevel1Member" xml:lang="en-US">Quoted prices in active markets for identical assets (Level 1) [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FairValueInputsLevel2Member" xlink:label="us-gaap_FairValueInputsLevel2Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel2Member" xlink:to="lab_FairValueInputsLevel2Member" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FairValueInputsLevel2Member" xml:lang="en-US">Other Observable inputs Level 2) [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FairValueInputsLevel3Member" xlink:label="us-gaap_FairValueInputsLevel3Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel3Member" xlink:to="lab_FairValueInputsLevel3Member" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FairValueInputsLevel3Member" xml:lang="en-US">Unobservable inputs (Level 3) [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanFairValueOfPlanAssets" xlink:label="us-gaap_DefinedBenefitPlanFairValueOfPlanAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanFairValueOfPlanAssets" xlink:to="lab_DefinedBenefitPlanFairValueOfPlanAssets" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanFairValueOfPlanAssets" xml:lang="en-US">Defined Benefit Plan, Fair Value of Plan Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_DefinedBenefitPlanFairValueOfPlanAssets" xml:lang="en-US">Balance at December 31</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_DefinedBenefitPlanFairValueOfPlanAssets" xml:lang="en-US">Balance at January 1</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_DefinedBenefitPlanFairValueOfPlanAssets" xml:lang="en-US">Fair value of plan assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanFairValueOfPlanAssets" xml:lang="en-US">Defined benefit pension plans, assets at fair value</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LongTermDebt" xlink:label="us-gaap_LongTermDebt" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebt" xlink:to="lab_LongTermDebt" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_LongTermDebt" xml:lang="en-US">Long Term Debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_LongTermDebt" xml:lang="en-US">Carrying value of long-term debt and current portion of long-term debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_LongTermDebt" xml:lang="en-US">Long-term Debt, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_LongTermDebt" xml:lang="en-US">Long-term Debt</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FIFOInventoryAmount" xlink:label="us-gaap_FIFOInventoryAmount" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FIFOInventoryAmount" xlink:to="lab_FIFOInventoryAmount" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FIFOInventoryAmount" xml:lang="en-US">FIFO Inventory Amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_FIFOInventoryAmount" xml:lang="en-US">Inventories at FIFO</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ExcessOfReplacementOrCurrentCostsOverStatedLIFOValue" xlink:label="us-gaap_ExcessOfReplacementOrCurrentCostsOverStatedLIFOValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExcessOfReplacementOrCurrentCostsOverStatedLIFOValue" xlink:to="lab_ExcessOfReplacementOrCurrentCostsOverStatedLIFOValue" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ExcessOfReplacementOrCurrentCostsOverStatedLIFOValue" xml:lang="en-US">Excess of Replacement or Current Costs over Stated LIFO Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_ExcessOfReplacementOrCurrentCostsOverStatedLIFOValue" xml:lang="en-US">Excess of FIFO over LIFO cost</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisDisclosureItemsAxis" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisDisclosureItemsAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisDisclosureItemsAxis" xlink:to="lab_FairValueAssetsMeasuredOnRecurringBasisDisclosureItemsAxis" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FairValueAssetsMeasuredOnRecurringBasisDisclosureItemsAxis" xml:lang="en-US">Fair Value, Assets Measured on Recurring Basis, Disclosure Items [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisDisclosureItemsDomain" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisDisclosureItemsDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisDisclosureItemsDomain" xlink:to="lab_FairValueAssetsMeasuredOnRecurringBasisDisclosureItemsDomain" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FairValueAssetsMeasuredOnRecurringBasisDisclosureItemsDomain" xml:lang="en-US">Fair Value, Assets Measured on Recurring Basis, Disclosure Items [Domain]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DebtInstrumentFairValue" xlink:label="us-gaap_DebtInstrumentFairValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFairValue" xlink:to="lab_DebtInstrumentFairValue" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DebtInstrumentFairValue" xml:lang="en-US">Debt Instrument, Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DebtInstrumentFairValue" xml:lang="en-US">Fair value of long-term debt and current portion of long-term debt</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SegmentReportingInformationOperatingIncomeLoss" xlink:label="us-gaap_SegmentReportingInformationOperatingIncomeLoss" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_SegmentReportingInformationOperatingIncomeLoss" xml:lang="en-US">Segment Reporting Information, Operating Income (Loss)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_SegmentReportingInformationOperatingIncomeLoss" xml:lang="en-US">Segment Reporting Information, Operating Income (Loss), Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_SegmentReportingInformationOperatingIncomeLoss" xml:lang="en-US">Segment operating profit (loss)</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_SegmentReportingInformationAmortizationExpense" xml:lang="en-US">Segment Reporting Information, Amortization Expense</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="lab_SegmentReportingInformationAmortizationExpense" xml:lang="en-US">Amortization of intangible assets</label>
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    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_PensionAndOtherPostretirementBenefitsExpense" xlink:label="etn_PensionAndOtherPostretirementBenefitsExpense" />
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    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="etn_PensionAndOtherPostretirementBenefitsExpense_lbl" xml:lang="en-US">Pension and other postretirement benefits expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_PensionAndOtherPostretirementBenefitsExpense_lbl" xml:lang="en-US">Pension &amp; other postretirement benefits expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_PensionAndOtherPostretirementBenefitsExpense_lbl" xml:lang="en-US">Pension &amp; other postretirement benefits expense.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_StockOptionExpense" xlink:label="etn_StockOptionExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_StockOptionExpense" xlink:to="etn_StockOptionExpense_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_StockOptionExpense_lbl" xml:lang="en-US">Stock Option Expense</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="etn_StockOptionExpense_lbl" xml:lang="en-US">Stock option expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_StockOptionExpense_lbl" xml:lang="en-US">Stock option expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_StockOptionExpense_lbl" xml:lang="en-US">Stock option expense.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_OtherCorporateExpenseNet" xlink:label="etn_OtherCorporateExpenseNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_OtherCorporateExpenseNet" xlink:to="etn_OtherCorporateExpenseNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_OtherCorporateExpenseNet_lbl" xml:lang="en-US">Other Corporate Expense Net</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negatedTotal" xlink:label="etn_OtherCorporateExpenseNet_lbl" xml:lang="en-US">Other corporate expense-net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="etn_OtherCorporateExpenseNet_lbl" xml:lang="en-US">Other corporate expense-net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_OtherCorporateExpenseNet_lbl" xml:lang="en-US">Other corporate expense-net.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_BusinessSegmentReportingTextBlock" xlink:label="etn_BusinessSegmentReportingTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_BusinessSegmentReportingTextBlock" xlink:to="etn_BusinessSegmentReportingTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessSegmentReportingTextBlock_lbl" xml:lang="en-US">Business Segment Reporting Text Block</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessSegmentReportingTextBlock_lbl" xml:lang="en-US">Business Segment Information.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherLiabilitiesMember" xlink:label="us-gaap_OtherLiabilitiesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesMember" xlink:to="lab_OtherLiabilitiesMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherLiabilitiesMember" xml:lang="en-US">Other current liabilities [Member]</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_OtherLongTermAssetsMember" xlink:label="etn_OtherLongTermAssetsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_OtherLongTermAssetsMember" xlink:to="etn_OtherLongTermAssetsMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_OtherLongTermAssetsMember_lbl" xml:lang="en-US">Other long-term assets [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_OtherLongTermAssetsMember_lbl" xml:lang="en-US">Included In Other Long Term Assets.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_RelatedLongTermDebtConvertedToFloatingInterestRatesByInterestRateSwapsMember" xlink:label="etn_RelatedLongTermDebtConvertedToFloatingInterestRatesByInterestRateSwapsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_RelatedLongTermDebtConvertedToFloatingInterestRatesByInterestRateSwapsMember" xlink:to="etn_RelatedLongTermDebtConvertedToFloatingInterestRatesByInterestRateSwapsMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_RelatedLongTermDebtConvertedToFloatingInterestRatesByInterestRateSwapsMember_lbl" xml:lang="en-US">Related long-term debt converted to floating interest rates by interest rate swaps [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_RelatedLongTermDebtConvertedToFloatingInterestRatesByInterestRateSwapsMember_lbl" xml:lang="en-US">Related long-term debt converted to floating interest rates by interest rate swaps.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DerivativeFinancialInstrumentsRecognizedInConsolidatedBalanceSheetTextBlock" xlink:label="etn_DerivativeFinancialInstrumentsRecognizedInConsolidatedBalanceSheetTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DerivativeFinancialInstrumentsRecognizedInConsolidatedBalanceSheetTextBlock" xlink:to="etn_DerivativeFinancialInstrumentsRecognizedInConsolidatedBalanceSheetTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DerivativeFinancialInstrumentsRecognizedInConsolidatedBalanceSheetTextBlock_lbl" xml:lang="en-US">Derivative Financial Instruments Recognized In The Consolidated Balance Sheet Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DerivativeFinancialInstrumentsRecognizedInConsolidatedBalanceSheetTextBlock_lbl" xml:lang="en-US">Derivative financial instruments recognized in the consolidated Balance sheet</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DerivativeFinancialInstrumentsRecognizedInConsolidatedBalanceSheetTextBlock_lbl" xml:lang="en-US">Derivative financial instruments recognized in the Consolidated Balance Sheet.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DerivativeFinancialInstrumentsRecognizedInNetIncomeTextBlock" xlink:label="etn_DerivativeFinancialInstrumentsRecognizedInNetIncomeTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DerivativeFinancialInstrumentsRecognizedInNetIncomeTextBlock" xlink:to="etn_DerivativeFinancialInstrumentsRecognizedInNetIncomeTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DerivativeFinancialInstrumentsRecognizedInNetIncomeTextBlock_lbl" xml:lang="en-US">Derivative Financial Instruments Recognized In Net Income Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DerivativeFinancialInstrumentsRecognizedInNetIncomeTextBlock_lbl" xml:lang="en-US">Amounts recognized in net income</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DerivativeFinancialInstrumentsRecognizedInNetIncomeTextBlock_lbl" xml:lang="en-US">Derivative financial instruments recognized in net income.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DerivativeAssetDesignatedAsHedgingInstrumentFairValue" xlink:label="us-gaap_DerivativeAssetDesignatedAsHedgingInstrumentFairValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeAssetDesignatedAsHedgingInstrumentFairValue" xlink:to="lab_DerivativeAssetDesignatedAsHedgingInstrumentFairValue" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DerivativeAssetDesignatedAsHedgingInstrumentFairValue" xml:lang="en-US">Derivative asset designated as hedging instrument</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DerivativeAssetDesignatedAsHedgingInstrumentFairValue" xml:lang="en-US">Derivative Asset Designated as Hedging Instrument, Fair Value</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DerivativeLiabilityDesignatedAsHedgingInstrumentFairValue" xlink:label="us-gaap_DerivativeLiabilityDesignatedAsHedgingInstrumentFairValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeLiabilityDesignatedAsHedgingInstrumentFairValue" xlink:to="lab_DerivativeLiabilityDesignatedAsHedgingInstrumentFairValue" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DerivativeLiabilityDesignatedAsHedgingInstrumentFairValue" xml:lang="en-US">Derivative Liability Designated as Hedging Instrument, Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DerivativeLiabilityDesignatedAsHedgingInstrumentFairValue" xml:lang="en-US">Derivative liability designated as hedging instrument</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DerivativeAssetNotDesignatedAsHedgingInstrumentFairValue" xlink:label="us-gaap_DerivativeAssetNotDesignatedAsHedgingInstrumentFairValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeAssetNotDesignatedAsHedgingInstrumentFairValue" xlink:to="lab_DerivativeAssetNotDesignatedAsHedgingInstrumentFairValue" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DerivativeAssetNotDesignatedAsHedgingInstrumentFairValue" xml:lang="en-US">Derivative Asset Not Designated as Hedging Instrument, Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DerivativeAssetNotDesignatedAsHedgingInstrumentFairValue" xml:lang="en-US">Derivative asset not designated as hedging instrument</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DerivativeLiabilityNotDesignatedAsHedgingInstrumentFairValue" xlink:label="us-gaap_DerivativeLiabilityNotDesignatedAsHedgingInstrumentFairValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeLiabilityNotDesignatedAsHedgingInstrumentFairValue" xlink:to="lab_DerivativeLiabilityNotDesignatedAsHedgingInstrumentFairValue" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DerivativeLiabilityNotDesignatedAsHedgingInstrumentFairValue" xml:lang="en-US">Derivative Liability Not Designated as Hedging Instrument, Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DerivativeLiabilityNotDesignatedAsHedgingInstrumentFairValue" xml:lang="en-US">Derivative liability not designated as hedging instrument</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeNet" xlink:label="us-gaap_DerivativeInstrumentsGainLossRecognizedInIncomeNet" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DerivativeInstrumentsGainLossRecognizedInIncomeNet" xml:lang="en-US">Derivative Instruments, Gain (Loss) Recognized in Income, Net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_DerivativeInstrumentsGainLossRecognizedInIncomeNet" xml:lang="en-US">Derivative Instruments, Gain (Loss) Recognized in Income, Net, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DerivativeInstrumentsGainLossRecognizedInIncomeNet" xml:lang="en-US">Gain (loss) recognized in net income</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ForeignExchangeContractMember" xlink:label="us-gaap_ForeignExchangeContractMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignExchangeContractMember" xlink:to="lab_ForeignExchangeContractMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ForeignExchangeContractMember" xml:lang="en-US">Foreign currency exchange contracts (cash flow hedges) [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_GainLossOnFairValueHedgesRecognizedInEarnings" xlink:label="us-gaap_GainLossOnFairValueHedgesRecognizedInEarnings" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_GainLossOnFairValueHedgesRecognizedInEarnings" xml:lang="en-US">Gain (loss) recognized in Accumulated other comprehensive loss</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_GainLossOnFairValueHedgesRecognizedInEarnings" xml:lang="en-US">Gain (Loss) on Fair Value Hedges Recognized in Earnings</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_GainLossOnFairValueHedgesRecognizedInEarnings" xml:lang="en-US">Gain (Loss) on Fair Value Hedges Recognized in Earnings, Total</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CashFlowHedgeGainLossToBeReclassifiedWithinTwelveMonths" xlink:label="us-gaap_CashFlowHedgeGainLossToBeReclassifiedWithinTwelveMonths" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_CashFlowHedgeGainLossToBeReclassifiedWithinTwelveMonths" xml:lang="en-US">Gain (loss) reclassified from Accumulated other comprehensive loss</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_CashFlowHedgeGainLossToBeReclassifiedWithinTwelveMonths" xml:lang="en-US">Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DerivativesFairValueByBalanceSheetLocationAxis" xlink:label="us-gaap_DerivativesFairValueByBalanceSheetLocationAxis" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DerivativesFairValueByBalanceSheetLocationAxis" xml:lang="en-US">Derivatives, Fair Value, by Balance Sheet Location [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_BalanceSheetLocationDomain" xlink:label="us-gaap_BalanceSheetLocationDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BalanceSheetLocationDomain" xlink:to="lab_BalanceSheetLocationDomain" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_BalanceSheetLocationDomain" xml:lang="en-US">Balance Sheet Location [Domain]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CommodityContractMember" xlink:label="us-gaap_CommodityContractMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommodityContractMember" xlink:to="lab_CommodityContractMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_CommodityContractMember" xml:lang="en-US">Commodity contracts (cash flow hedges) [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_CommodityContractMember" xml:lang="en-US">Commodity contracts</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DerivativeInstrumentsGainLossByIncomeStatementLocationAxis" xlink:label="us-gaap_DerivativeInstrumentsGainLossByIncomeStatementLocationAxis" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DerivativeInstrumentsGainLossByIncomeStatementLocationAxis" xml:lang="en-US">Derivative Instruments, Gain (Loss) by Income Statement Location [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IncomeStatementAndOtherComprehensiveIncomeLocationDomain" xlink:label="us-gaap_IncomeStatementAndOtherComprehensiveIncomeLocationDomain" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_IncomeStatementAndOtherComprehensiveIncomeLocationDomain" xml:lang="en-US">Income Statement and Other Comprehensive Income Location [Domain]</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseMember" xlink:to="lab_InterestExpenseMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_InterestExpenseMember" xml:lang="en-US">Interest Expense [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SegmentReportingEntityConsolidatedRevenueAbstract" xlink:label="us-gaap_SegmentReportingEntityConsolidatedRevenueAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingEntityConsolidatedRevenueAbstract" xlink:to="lab_SegmentReportingEntityConsolidatedRevenueAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_SegmentReportingEntityConsolidatedRevenueAbstract" xml:lang="en-US">Segment Reporting, Entity Consolidated Revenue [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_SegmentReportingEntityConsolidatedRevenueAbstract" xml:lang="en-US">Business Segment Information</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_SegmentReportingEntityConsolidatedRevenueAbstract" xml:lang="en-US">BUSINESS SEGMENT INFORMATION</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_SegmentSevenMember" xlink:to="etn_SegmentSevenMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_SegmentSevenMember_lbl" xml:lang="en-US">Truck</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SegmentSevenMember_lbl" xml:lang="en-US">Segment Seven Member.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_InterestRateContractMember" xlink:label="us-gaap_InterestRateContractMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestRateContractMember" xlink:to="lab_InterestRateContractMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_InterestRateContractMember" xml:lang="en-US">Fixed-to-floating interest rate swaps (fair value hedges) [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherAssetsMember" xlink:label="us-gaap_OtherAssetsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsMember" xlink:to="lab_OtherAssetsMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherAssetsMember" xml:lang="en-US">Other current assets [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DerivativesFairValueByDerivativeInstrumentRiskAxis" xlink:label="us-gaap_DerivativesFairValueByDerivativeInstrumentRiskAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativesFairValueByDerivativeInstrumentRiskAxis" xlink:to="lab_DerivativesFairValueByDerivativeInstrumentRiskAxis" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DerivativesFairValueByDerivativeInstrumentRiskAxis" xml:lang="en-US">Derivatives, Fair Value, by Derivative Instrument Risk [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DerivativeContractTypeDomain" xlink:label="us-gaap_DerivativeContractTypeDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeContractTypeDomain" xlink:to="lab_DerivativeContractTypeDomain" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DerivativeContractTypeDomain" xml:lang="en-US">Derivative Contract Type [Domain]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CostOfSalesMember" xlink:label="us-gaap_CostOfSalesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfSalesMember" xlink:to="lab_CostOfSalesMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_CostOfSalesMember" xml:lang="en-US">Cost of Sales [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PensionExpense" xlink:label="us-gaap_PensionExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PensionExpense" xlink:to="lab_PensionExpense" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PensionExpense" xml:lang="en-US">Pension Expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_PensionExpense" xml:lang="en-US">Contributions to pension plans</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:label="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:to="lab_EffectOfExchangeRateOnCashAndCashEquivalents" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EffectOfExchangeRateOnCashAndCashEquivalents" xml:lang="en-US">Effect of Exchange Rate on Cash and Cash Equivalents</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_EffectOfExchangeRateOnCashAndCashEquivalents" xml:lang="en-US">Effect of foreign exchange rate changes on cash</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_OwnershipInJointVenturePercent" xlink:label="etn_OwnershipInJointVenturePercent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_OwnershipInJointVenturePercent" xlink:to="etn_OwnershipInJointVenturePercent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_OwnershipInJointVenturePercent_lbl" xml:lang="en-US">Ownership in Joint venture, percent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_OwnershipInJointVenturePercent_lbl" xml:lang="en-US">Ownership in joint venture, percent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_OwnershipInJointVenturePercent_lbl" xml:lang="en-US">Ownership in Joint venture, percent.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xml:lang="en-US">Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xml:lang="en-US">Stock options excluded from the calculation of diluted net income per common share</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_SegmentOperatingProfitReducedByAcquisitionIntegrationChargesTextBlock" xlink:label="etn_SegmentOperatingProfitReducedByAcquisitionIntegrationChargesTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_SegmentOperatingProfitReducedByAcquisitionIntegrationChargesTextBlock" xlink:to="etn_SegmentOperatingProfitReducedByAcquisitionIntegrationChargesTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_SegmentOperatingProfitReducedByAcquisitionIntegrationChargesTextBlock_lbl" xml:lang="en-US">Segment operating profit reduced by acquisition integration charges Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SegmentOperatingProfitReducedByAcquisitionIntegrationChargesTextBlock_lbl" xml:lang="en-US">Segment operating profit reduced by acquisition integration charges Text Block.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_SegmentOperatingProfitReducedByAcquisitionIntegrationChargesTextBlock_lbl" xml:lang="en-US">Segment operating profit reduced by acquisition integration charges</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ChangesInPensionLiabilities" xlink:label="etn_ChangesInPensionLiabilities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ChangesInPensionLiabilities" xlink:to="etn_ChangesInPensionLiabilities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ChangesInPensionLiabilities_lbl" xml:lang="en-US">Changes in Pension liabilities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ChangesInPensionLiabilities_lbl" xml:lang="en-US">Pension expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ChangesInPensionLiabilities_lbl" xml:lang="en-US">Changes in Pension liabilities.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_NonCashOneTimeChargesIncomeTaxExpensesPertainingToHealthCareReformAndEducationReconciliationAct" xlink:label="etn_NonCashOneTimeChargesIncomeTaxExpensesPertainingToHealthCareReformAndEducationReconciliationAct" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_NonCashOneTimeChargesIncomeTaxExpensesPertainingToHealthCareReformAndEducationReconciliationAct_lbl" xml:lang="en-US">Non cash one time charges income tax expenses pertaining to Health Care Reform and Education Reconciliation Act</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_NonCashOneTimeChargesIncomeTaxExpensesPertainingToHealthCareReformAndEducationReconciliationAct_lbl" xml:lang="en-US">Non-cash one time charge income tax expenses pertaining to Health Care Reform and Education Reconciliation Act</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_NonCashOneTimeChargesIncomeTaxExpensesPertainingToHealthCareReformAndEducationReconciliationAct_lbl" xml:lang="en-US">Non-cash one time charges income tax expenses pertaining to Health Care Reform and Education Reconciliation Act.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_IncomeTaxExpenseWithoutOneTimeCharges" xlink:label="etn_IncomeTaxExpenseWithoutOneTimeCharges" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_IncomeTaxExpenseWithoutOneTimeCharges" xlink:to="etn_IncomeTaxExpenseWithoutOneTimeCharges_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_IncomeTaxExpenseWithoutOneTimeCharges_lbl" xml:lang="en-US">Income tax expense without one time charges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_IncomeTaxExpenseWithoutOneTimeCharges_lbl" xml:lang="en-US">Income tax expense (benefits)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_IncomeTaxExpenseWithoutOneTimeCharges_lbl" xml:lang="en-US">Income tax expense without one time charges.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_EffectiveTaxRateForIncomeTaxExpenseWithOutOneTimeCharges" xlink:label="etn_EffectiveTaxRateForIncomeTaxExpenseWithOutOneTimeCharges" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_EffectiveTaxRateForIncomeTaxExpenseWithOutOneTimeCharges" xlink:to="etn_EffectiveTaxRateForIncomeTaxExpenseWithOutOneTimeCharges_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_EffectiveTaxRateForIncomeTaxExpenseWithOutOneTimeCharges_lbl" xml:lang="en-US">Effective tax rate for income tax expense with out one time charges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_EffectiveTaxRateForIncomeTaxExpenseWithOutOneTimeCharges_lbl" xml:lang="en-US">Effective tax rate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_EffectiveTaxRateForIncomeTaxExpenseWithOutOneTimeCharges_lbl" xml:lang="en-US">Effective tax rate for income tax expense with out one time charges.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="us-gaap_BusinessAcquisitionLineItems" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessAcquisitionLineItems_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionLineItems_lbl" xml:lang="en-US">Business Acquisition [Line Items]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_lbl" xml:lang="en-US">Schedule of Business Acquisitions, by Acquisition [Table]</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AcquisitionIntegrationChargesLineItems" xlink:label="etn_AcquisitionIntegrationChargesLineItems" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AcquisitionIntegrationChargesLineItems" xlink:to="etn_AcquisitionIntegrationChargesLineItems_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AcquisitionIntegrationChargesLineItems_lbl" xml:lang="en-US">Acquisition Integration Charges [Line Items]</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ScheduleOfAcquisitionIntegrationChargesTable" xlink:label="etn_ScheduleOfAcquisitionIntegrationChargesTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ScheduleOfAcquisitionIntegrationChargesTable" xlink:to="etn_ScheduleOfAcquisitionIntegrationChargesTable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ScheduleOfAcquisitionIntegrationChargesTable_lbl" xml:lang="en-US">Schedule of Acquisition Integration Charges [Table]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanDisclosureLineItems" xlink:label="us-gaap_DefinedBenefitPlanDisclosureLineItems" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanDisclosureLineItems" xlink:to="us-gaap_DefinedBenefitPlanDisclosureLineItems_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedBenefitPlanDisclosureLineItems_lbl" xml:lang="en-US">Defined Benefit Plan Disclosure [Line Items]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTable" xlink:label="us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTable" xlink:to="us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTable_lbl" xml:lang="en-US">Schedule of Defined Benefit Plans Disclosures [Table]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl" xml:lang="en-US">Schedule of Segment Reporting Information, by Segment [Table]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="us-gaap_SegmentReportingInformationLineItems" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_SegmentReportingInformationLineItems_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingInformationLineItems_lbl" xml:lang="en-US">Segment Reporting Information [Line Items]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisTable" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisTable" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisTable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisTable_lbl" xml:lang="en-US">Fair Value, Assets Measured on Recurring Basis [Table]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisFinancialStatementCaptionsLineItems" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisFinancialStatementCaptionsLineItems" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisFinancialStatementCaptionsLineItems_lbl" xml:lang="en-US">Fair Value, Assets Measured on Recurring Basis, Financial Statement Captions [Line Items]</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_BusinessAcquisitionFourMember" xlink:to="etn_BusinessAcquisitionFourMember_lbl" />
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_JointVentureAgreementMember" xlink:to="etn_JointVentureAgreementMember_lbl" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_JointVentureAgreementMember_lbl" xml:lang="en-US">Joint venture agreement.</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ProceedsFromBorrowingsWithOriginalMaturitiesOfMoreThanThreeMonths_lbl" xml:lang="en-US">Proceeds From Borrowings With Original Maturities Of More Than Three Months</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ProceedsFromBorrowingsWithOriginalMaturitiesOfMoreThanThreeMonths_lbl" xml:lang="en-US">Proceeds</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ProceedsFromBorrowingsWithOriginalMaturitiesOfMoreThanThreeMonths_lbl" xml:lang="en-US">Proceeds from borrowings with original maturities of more than three months.</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EarningsPerShareDilutedAbstract" xml:lang="en-US">Earnings Per Share, Diluted [Abstract]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare" xml:lang="en-US">Income (Loss) from Discontinued Operations, Net of Tax, Per Diluted Share</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_IncomeLossFromContinuingOperationsPerBasicShare" xml:lang="en-US">Income (Loss) from Continuing Operations, Per Basic Share</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_IncomeLossFromContinuingOperationsPerBasicShare" xml:lang="en-US">Income (Loss) from Continuing Operations, Per Outstanding Share, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_IncomeLossFromContinuingOperationsPerBasicShare" xml:lang="en-US">Continuing operations</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare" xml:lang="en-US">Income (Loss) from Discontinued Operations, Net of Tax, Per Basic Share</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare" xml:lang="en-US">Discontinued operations</label>
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    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredTaxAssetsNetCurrent" xlink:label="us-gaap_DeferredTaxAssetsNetCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNetCurrent" xlink:to="lab_DeferredTaxAssetsNetCurrent" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredTaxAssetsNetCurrent" xml:lang="en-US">Deferred Tax Assets, Net, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_DeferredTaxAssetsNetCurrent" xml:lang="en-US">Deferred Tax Assets, Net, Current, Ending Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_DeferredTaxAssetsNetCurrent" xml:lang="en-US">Deferred Tax Assets, Net, Current, Beginning Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DeferredTaxAssetsNetCurrent" xml:lang="en-US">Deferred income taxes</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:label="us-gaap_DeferredTaxAssetsNetNoncurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNetNoncurrent" xlink:to="lab_DeferredTaxAssetsNetNoncurrent" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredTaxAssetsNetNoncurrent" xml:lang="en-US">Deferred Tax Assets, Net, Noncurrent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DeferredTaxAssetsNetNoncurrent" xml:lang="en-US">Deferred income taxes</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredTaxLiabilitiesNoncurrent" xlink:label="us-gaap_DeferredTaxLiabilitiesNoncurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesNoncurrent" xlink:to="lab_DeferredTaxLiabilitiesNoncurrent" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredTaxLiabilitiesNoncurrent" xml:lang="en-US">Deferred Tax Liabilities, Noncurrent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DeferredTaxLiabilitiesNoncurrent" xml:lang="en-US">Deferred income taxes</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_PrepaidExpensesAndOtherCurrentAssets" xlink:label="etn_PrepaidExpensesAndOtherCurrentAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_PrepaidExpensesAndOtherCurrentAssets" xlink:to="etn_PrepaidExpensesAndOtherCurrentAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_PrepaidExpensesAndOtherCurrentAssets_lbl" xml:lang="en-US">Prepaid Expenses And Other Current Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_PrepaidExpensesAndOtherCurrentAssets_lbl" xml:lang="en-US">Prepaid expenses and other current assets.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="etn_PrepaidExpensesAndOtherCurrentAssets_lbl" xml:lang="en-US">Prepaid expenses and other current assets</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_LandAndBuildings" xlink:label="etn_LandAndBuildings" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_LandAndBuildings" xlink:to="etn_LandAndBuildings_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_LandAndBuildings_lbl" xml:lang="en-US">Land And Buildings</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_LandAndBuildings_lbl" xml:lang="en-US">Land and buildings</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_LandAndBuildings_lbl" xml:lang="en-US">Land and buildings.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_MachineryAndEquipmentGross" xlink:label="us-gaap_MachineryAndEquipmentGross" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MachineryAndEquipmentGross" xlink:to="lab_MachineryAndEquipmentGross" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_MachineryAndEquipmentGross" xml:lang="en-US">Machinery and Equipment, Gross</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_MachineryAndEquipmentGross" xml:lang="en-US">Machinery and equipment</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="lab_PropertyPlantAndEquipmentGross" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PropertyPlantAndEquipmentGross" xml:lang="en-US">Property, Plant and Equipment, Gross</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_PropertyPlantAndEquipmentGross" xml:lang="en-US">Property, Plant and Equipment, Gross, Ending Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_PropertyPlantAndEquipmentGross" xml:lang="en-US">Property, Plant and Equipment, Gross, Beginning Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_PropertyPlantAndEquipmentGross" xml:lang="en-US">Property, Plant and Equipment, Gross, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_PropertyPlantAndEquipmentGross" xml:lang="en-US">Gross property, plant and equipment</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="lab_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negatedTotal" xlink:label="lab_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xml:lang="en-US">Accumulated depreciation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Ending Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Beginning Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xml:lang="en-US">Accumulated depreciation</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="lab_LiabilitiesAndStockholdersEquityAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_LiabilitiesAndStockholdersEquityAbstract" xml:lang="en-US">Liabilities and Stockholders' Equity [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_LiabilitiesAndStockholdersEquityAbstract" xml:lang="en-US">Liabilities and shareholders' equity</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="us-gaap_OtherLiabilitiesNoncurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesNoncurrent" xlink:to="lab_OtherLiabilitiesNoncurrent" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherLiabilitiesNoncurrent" xml:lang="en-US">Other Liabilities, Noncurrent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_OtherLiabilitiesNoncurrent" xml:lang="en-US">Other noncurrent liabilities</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="us-gaap_LiabilitiesNoncurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrent" xlink:to="lab_LiabilitiesNoncurrent" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_LiabilitiesNoncurrent" xml:lang="en-US">Liabilities, Noncurrent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_LiabilitiesNoncurrent" xml:lang="en-US">Total noncurrent liabilities</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CommonStockValueOutstanding" xlink:label="us-gaap_CommonStockValueOutstanding" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValueOutstanding" xlink:to="lab_CommonStockValueOutstanding" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_CommonStockValueOutstanding" xml:lang="en-US">Common Stock, Value, Outstanding</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_CommonStockValueOutstanding" xml:lang="en-US">Common shares (339.9 million outstanding in 2010 and 332.3 million in 2009)</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:to="lab_AdditionalPaidInCapitalCommonStock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_AdditionalPaidInCapitalCommonStock" xml:lang="en-US">Additional Paid in Capital, Common Stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_AdditionalPaidInCapitalCommonStock" xml:lang="en-US">Additional Paid in Capital, Common Stock, Ending Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_AdditionalPaidInCapitalCommonStock" xml:lang="en-US">Additional Paid in Capital, Common Stock, Beginning Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_AdditionalPaidInCapitalCommonStock" xml:lang="en-US">Capital in excess of par value</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="lab_RetainedEarningsAccumulatedDeficit" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_RetainedEarningsAccumulatedDeficit" xml:lang="en-US">Retained Earnings (Accumulated Deficit)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_RetainedEarningsAccumulatedDeficit" xml:lang="en-US">Retained Earnings (Accumulated Deficit), Ending Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_RetainedEarningsAccumulatedDeficit" xml:lang="en-US">Retained Earnings (Accumulated Deficit), Beginning Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_RetainedEarningsAccumulatedDeficit" xml:lang="en-US">Retained Earnings (Accumulated Deficit), Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_RetainedEarningsAccumulatedDeficit" xml:lang="en-US">Retained earnings</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="lab_AccumulatedOtherComprehensiveIncomeLossNetOfTax" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss), Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xml:lang="en-US">Total accumulated other comprehensive loss</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xml:lang="en-US">Accumulated other comprehensive loss</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredCompensationEquity" xlink:label="us-gaap_DeferredCompensationEquity" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredCompensationEquity" xlink:to="lab_DeferredCompensationEquity" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredCompensationEquity" xml:lang="en-US">Deferred Compensation Equity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_DeferredCompensationEquity" xml:lang="en-US">Deferred Compensation Equity, Ending Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_DeferredCompensationEquity" xml:lang="en-US">Deferred Compensation Equity, Beginning Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_DeferredCompensationEquity" xml:lang="en-US">Deferred compensation plans</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="us-gaap_OtherAssetsNoncurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsNoncurrent" xlink:to="lab_OtherAssetsNoncurrent" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherAssetsNoncurrent" xml:lang="en-US">Other Assets, Noncurrent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_OtherAssetsNoncurrent" xml:lang="en-US">Other assets</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LiabilitiesNoncurrentAbstract" xlink:label="us-gaap_LiabilitiesNoncurrentAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrentAbstract" xlink:to="lab_LiabilitiesNoncurrentAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_LiabilitiesNoncurrentAbstract" xml:lang="en-US">Liabilities, Noncurrent [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_LiabilitiesNoncurrentAbstract" xml:lang="en-US">Noncurrent liabilities</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="us-gaap_CommonStockSharesOutstanding" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="lab_CommonStockSharesOutstanding" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_CommonStockSharesOutstanding" xml:lang="en-US">Common Stock, Shares, Outstanding</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_CommonStockSharesOutstanding" xml:lang="en-US">Common Stock, Shares, Outstanding, Ending Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_CommonStockSharesOutstanding" xml:lang="en-US">Common Stock, Shares, Outstanding, Beginning Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_CommonStockSharesOutstanding" xml:lang="en-US">Common shares, outstanding</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="lab_IncreaseDecreaseInAccountsReceivable" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_IncreaseDecreaseInAccountsReceivable" xml:lang="en-US">Increase (Decrease) in Accounts Receivable</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="lab_IncreaseDecreaseInAccountsReceivable" xml:lang="en-US">Accounts receivable-net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_IncreaseDecreaseInAccountsReceivable" xml:lang="en-US">Accounts receivable-net</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="us-gaap_IncreaseDecreaseInInventories" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="lab_IncreaseDecreaseInInventories" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_IncreaseDecreaseInInventories" xml:lang="en-US">Increase (Decrease) in Inventories</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="lab_IncreaseDecreaseInInventories" xml:lang="en-US">Inventory</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_IncreaseDecreaseInInventories" xml:lang="en-US">Increase (Decrease) in Inventories, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_IncreaseDecreaseInInventories" xml:lang="en-US">Inventory</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:to="lab_IncreaseDecreaseInAccountsPayable" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_IncreaseDecreaseInAccountsPayable" xml:lang="en-US">Increase (Decrease) in Accounts Payable</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_IncreaseDecreaseInAccountsPayable" xml:lang="en-US">Increase (Decrease) in Accounts Payable, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_IncreaseDecreaseInAccountsPayable" xml:lang="en-US">Accounts payable</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="lab_ProceedsFromIssuanceOfCommonStock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ProceedsFromIssuanceOfCommonStock" xml:lang="en-US">Proceeds from Issuance of Common Stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_ProceedsFromIssuanceOfCommonStock" xml:lang="en-US">Net cash proceeds from sale of shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ProceedsFromIssuanceOfCommonStock" xml:lang="en-US">Sale of common shares</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromStockOptionsExercised" xlink:to="lab_ProceedsFromStockOptionsExercised" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_ProceedsFromStockOptionsExercised" xml:lang="en-US">Proceeds from stock options exercised</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ProceedsFromStockOptionsExercised" xml:lang="en-US">Proceeds from Stock Options Exercised</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ProceedsFromStockOptionsExercised" xml:lang="en-US">Exercise of employee stock options</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PaymentsForRepurchaseOfCommonStock" xlink:label="us-gaap_PaymentsForRepurchaseOfCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForRepurchaseOfCommonStock" xlink:to="lab_PaymentsForRepurchaseOfCommonStock" />
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="lab_PaymentsForRepurchaseOfCommonStock" xml:lang="en-US">Purchase of common shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PaymentsForRepurchaseOfCommonStock" xml:lang="en-US">Payments for Repurchase of Common Stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_PaymentsForRepurchaseOfCommonStock" xml:lang="en-US">Purchase of common shares</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ChangesInWorkingCapitalExcludingAcquisitionsSalesOfBusinesses" xlink:label="etn_ChangesInWorkingCapitalExcludingAcquisitionsSalesOfBusinesses" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ChangesInWorkingCapitalExcludingAcquisitionsSalesOfBusinesses" xlink:to="etn_ChangesInWorkingCapitalExcludingAcquisitionsSalesOfBusinesses_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ChangesInWorkingCapitalExcludingAcquisitionsSalesOfBusinesses_lbl" xml:lang="en-US">Changes In Working Capital Excluding Acquisitions Sales Of Businesses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ChangesInWorkingCapitalExcludingAcquisitionsSalesOfBusinesses_lbl" xml:lang="en-US">Changes in working capital excluding acquisitions sales of businesses.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ChangesInWorkingCapitalExcludingAcquisitionsSalesOfBusinesses_lbl" xml:lang="en-US">Changes in working capital</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="us-gaap_AssetsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="lab_AssetsAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_AssetsAbstract" xml:lang="en-US">Assets [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNetAbstract" xlink:label="us-gaap_PropertyPlantAndEquipmentNetAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNetAbstract" xlink:to="lab_PropertyPlantAndEquipmentNetAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PropertyPlantAndEquipmentNetAbstract" xml:lang="en-US">Property, plant and equipment</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementOfStockholdersEquityAbstract" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfStockholdersEquityAbstract" xlink:to="lab_StatementOfStockholdersEquityAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_StatementOfStockholdersEquityAbstract" xml:lang="en-US">Consolidated Statements of Shareholders' Equity [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CommonStockMember" xlink:label="us-gaap_CommonStockMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="lab_CommonStockMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_CommonStockMember" xml:lang="en-US">Common shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_CommonStockMember" xml:lang="en-US">Common shares</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="us-gaap_AdditionalPaidInCapitalMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="lab_AdditionalPaidInCapitalMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_AdditionalPaidInCapitalMember" xml:lang="en-US">Capital in excess of par value</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="us-gaap_RetainedEarningsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="lab_RetainedEarningsMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_RetainedEarningsMember" xml:lang="en-US">Retained earnings</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:to="lab_AccumulatedOtherComprehensiveIncomeMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_AccumulatedOtherComprehensiveIncomeMember" xml:lang="en-US">Accumulated other comprehensive loss</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredCompensationShareBasedPaymentsMember" xlink:label="us-gaap_DeferredCompensationShareBasedPaymentsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredCompensationShareBasedPaymentsMember" xlink:to="lab_DeferredCompensationShareBasedPaymentsMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredCompensationShareBasedPaymentsMember" xml:lang="en-US">Deferred compensation plans</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_TotalComprehensiveIncomeLoss" xlink:label="etn_TotalComprehensiveIncomeLoss" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_TotalComprehensiveIncomeLoss" xlink:to="etn_TotalComprehensiveIncomeLoss_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_TotalComprehensiveIncomeLoss_lbl" xml:lang="en-US">Total comprehensive income Loss</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_TotalComprehensiveIncomeLoss_lbl" xml:lang="en-US">Total comprehensive income/loss</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_TotalComprehensiveIncomeLoss_lbl" xml:lang="en-US">Total comprehensive income loss.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_OtherComprehensiveIncomeLoss" xlink:label="etn_OtherComprehensiveIncomeLoss" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_OtherComprehensiveIncomeLoss" xlink:to="etn_OtherComprehensiveIncomeLoss_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_OtherComprehensiveIncomeLoss_lbl" xml:lang="en-US">Other Comprehensive Income Loss</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_OtherComprehensiveIncomeLoss_lbl" xml:lang="en-US">Other comprehensive income/loss</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_OtherComprehensiveIncomeLoss_lbl" xml:lang="en-US">Other comprehensive income loss.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_OtherComprehensiveIncomeOtherPostretirementBenefitNetOfTax" xlink:label="etn_OtherComprehensiveIncomeOtherPostretirementBenefitNetOfTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_OtherComprehensiveIncomeOtherPostretirementBenefitNetOfTax" xlink:to="etn_OtherComprehensiveIncomeOtherPostretirementBenefitNetOfTax_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_OtherComprehensiveIncomeOtherPostretirementBenefitNetOfTax_lbl" xml:lang="en-US">Other Comprehensive Income Other Postretirement Benefit Net Of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_OtherComprehensiveIncomeOtherPostretirementBenefitNetOfTax_lbl" xml:lang="en-US">Other postretirement benefits (net of income tax benefit of $4 and $14 in 2010 and 2009, respectively, and income tax expense of $31 for 2008)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="etn_OtherComprehensiveIncomeOtherPostretirementBenefitNetOfTax_lbl" xml:lang="en-US">Other postretirement benefits (net of income tax benefit of $XX in 2010 and $95 in 2009)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_OtherComprehensiveIncomeOtherPostretirementBenefitNetOfTax_lbl" xml:lang="en-US">Other comprehensive income other postretirement benefit net of tax.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_OtherComprehensiveIncomePensionNetOfTax" xlink:label="etn_OtherComprehensiveIncomePensionNetOfTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_OtherComprehensiveIncomePensionNetOfTax" xlink:to="etn_OtherComprehensiveIncomePensionNetOfTax_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_OtherComprehensiveIncomePensionNetOfTax_lbl" xml:lang="en-US">Other Comprehensive Income Pension Net Of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="etn_OtherComprehensiveIncomePensionNetOfTax_lbl" xml:lang="en-US">Pensions (net of income tax benefit of $XXX in 2010 and $459 in 2009)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_OtherComprehensiveIncomePensionNetOfTax_lbl" xml:lang="en-US">Pensions (net of income tax benefit of $30 and $227 for the years 2010 and 2008, respectively, and income tax expense of $42 for the year 2009)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_OtherComprehensiveIncomePensionNetOfTax_lbl" xml:lang="en-US">Other comprehensive income pension net of tax.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SharesIssued" xlink:label="us-gaap_SharesIssued" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="lab_SharesIssued" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_SharesIssued" xml:lang="en-US">Shares, Issued</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_SharesIssued" xml:lang="en-US">Ending Balance, shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_SharesIssued" xml:lang="en-US">Beginning Balance, shares</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPeriodIncreaseDecrease" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPeriodIncreaseDecrease" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPeriodIncreaseDecrease" xlink:to="lab_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPeriodIncreaseDecrease" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPeriodIncreaseDecrease" xml:lang="en-US">Foreign currency translation and related hedging instruments (net of income tax expense of $45 for the year 2009 and income tax benefit of $68 for the year 2008)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPeriodIncreaseDecrease" xml:lang="en-US">Other Comprehensive Income, Foreign Currency Transaction and Translation Adjustment, before Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPeriodIncreaseDecrease" xml:lang="en-US">Other Comprehensive Income, Foreign Currency Transaction and Translation Adjustment, before Tax, Total</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EffectOnRetainedEarningsAccumulatedDeficitDueToChangeInMeasurementDateNetOfTax" xlink:label="us-gaap_EffectOnRetainedEarningsAccumulatedDeficitDueToChangeInMeasurementDateNetOfTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectOnRetainedEarningsAccumulatedDeficitDueToChangeInMeasurementDateNetOfTax" xlink:to="lab_EffectOnRetainedEarningsAccumulatedDeficitDueToChangeInMeasurementDateNetOfTax" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EffectOnRetainedEarningsAccumulatedDeficitDueToChangeInMeasurementDateNetOfTax" xml:lang="en-US">Effect on Retained Earnings (Accumulated Deficit) Due to Change in Measurement Date, Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_EffectOnRetainedEarningsAccumulatedDeficitDueToChangeInMeasurementDateNetOfTax" xml:lang="en-US">Effects of changing retirement benefit plans measurement date (net of income tax benefit of $8)</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:to="lab_StockIssuedDuringPeriodSharesShareBasedCompensation" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_StockIssuedDuringPeriodSharesShareBasedCompensation" xml:lang="en-US">Issuance of shares under employee benefit plans (net of income tax benefits of $16 and $3 for the years 2008 and 2009, respectively, and income tax expense of $3 for the year 2010), shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_StockIssuedDuringPeriodSharesShareBasedCompensation" xml:lang="en-US">Stock Issued During Period, Shares, Share-based Compensation</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="lab_StockIssuedDuringPeriodValueNewIssues" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_StockIssuedDuringPeriodValueNewIssues" xml:lang="en-US">Stock Issued During Period, Value, New Issues</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_StockIssuedDuringPeriodValueNewIssues" xml:lang="en-US">Sale of shares</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="lab_StockIssuedDuringPeriodSharesNewIssues" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_StockIssuedDuringPeriodSharesNewIssues" xml:lang="en-US">Stock Issued During Period, Shares, New Issues</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_StockIssuedDuringPeriodSharesNewIssues" xml:lang="en-US">Sale of shares, shares</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StockRepurchasedAndRetiredDuringPeriodValue" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue" xlink:to="lab_StockRepurchasedAndRetiredDuringPeriodValue" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_StockRepurchasedAndRetiredDuringPeriodValue" xml:lang="en-US">Stock Repurchased and Retired During Period, Value</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="lab_StockRepurchasedAndRetiredDuringPeriodValue" xml:lang="en-US">Total cost for the repurchase of shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_StockRepurchasedAndRetiredDuringPeriodValue" xml:lang="en-US">Total cost for the repurchase of shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_StockRepurchasedAndRetiredDuringPeriodValue" xml:lang="en-US">Purchase of shares</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StockRepurchasedAndRetiredDuringPeriodShares" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodShares" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchasedAndRetiredDuringPeriodShares" xlink:to="lab_StockRepurchasedAndRetiredDuringPeriodShares" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_StockRepurchasedAndRetiredDuringPeriodShares" xml:lang="en-US">Stock Repurchased and Retired During Period, Shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_StockRepurchasedAndRetiredDuringPeriodShares" xml:lang="en-US">Number of shares repurchased in the open market</label>
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    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_MinorityInterestIncreaseFromStockIssuance" xlink:label="us-gaap_MinorityInterestIncreaseFromStockIssuance" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterestIncreaseFromStockIssuance" xlink:to="lab_MinorityInterestIncreaseFromStockIssuance" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_MinorityInterestIncreaseFromStockIssuance" xml:lang="en-US">Noncontrolling Interest, Increase from Stock Issuance or Sale of Parent Equity Interest</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_MinorityInterestIncreaseFromStockIssuance" xml:lang="en-US">Decrease in noncontrolling interests due to sale of business</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_MinorityInterestIncreaseFromStockIssuance" xml:lang="en-US">Decrease in noncontrolling interests due to sale of business</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTax" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTax" xlink:to="lab_OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTax" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTax" xml:lang="en-US">Other Comprehensive Income, Foreign Currency Translation Adjustment, Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTax" xml:lang="en-US">Other Comprehensive Income, Foreign Currency Translation Adjustment, Tax, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTax" xml:lang="en-US">Tax effect on foreign currency translation and related hedging instruments</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherComprehensiveIncomeMinimumPensionLiabilityNetAdjustmentTax" xlink:label="us-gaap_OtherComprehensiveIncomeMinimumPensionLiabilityNetAdjustmentTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeMinimumPensionLiabilityNetAdjustmentTax" xlink:to="lab_OtherComprehensiveIncomeMinimumPensionLiabilityNetAdjustmentTax" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherComprehensiveIncomeMinimumPensionLiabilityNetAdjustmentTax" xml:lang="en-US">Other Comprehensive Income, Minimum Pension Liability Net Adjustment, Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_OtherComprehensiveIncomeMinimumPensionLiabilityNetAdjustmentTax" xml:lang="en-US">Tax effect on pensions</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherComprehensiveIncomeFinalizationOfPensionAndNonPensionPostretirementPlanValuationTax" xlink:label="us-gaap_OtherComprehensiveIncomeFinalizationOfPensionAndNonPensionPostretirementPlanValuationTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeFinalizationOfPensionAndNonPensionPostretirementPlanValuationTax" xlink:to="lab_OtherComprehensiveIncomeFinalizationOfPensionAndNonPensionPostretirementPlanValuationTax" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherComprehensiveIncomeFinalizationOfPensionAndNonPensionPostretirementPlanValuationTax" xml:lang="en-US">Other Comprehensive Income, Finalization of Pension and Non-Pension Postretirement Plan Valuation, Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_OtherComprehensiveIncomeFinalizationOfPensionAndNonPensionPostretirementPlanValuationTax" xml:lang="en-US">Tax effect on other postretirement benefits</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesTaxEffectPeriodIncreaseDecrease" xlink:label="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesTaxEffectPeriodIncreaseDecrease" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesTaxEffectPeriodIncreaseDecrease" xlink:to="lab_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesTaxEffectPeriodIncreaseDecrease" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesTaxEffectPeriodIncreaseDecrease" xml:lang="en-US">Other Comprehensive Income, Derivatives Qualifying as Hedges, Tax Effect</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesTaxEffectPeriodIncreaseDecrease" xml:lang="en-US">Other Comprehensive Income, Derivatives Qualifying as Hedges, Tax Effect, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesTaxEffectPeriodIncreaseDecrease" xml:lang="en-US">Tax effect on cash flow hedges</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_IncomeTaxBenefitOnEffectsOfChangingRetirementBenefitsPlans" xlink:label="etn_IncomeTaxBenefitOnEffectsOfChangingRetirementBenefitsPlans" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_IncomeTaxBenefitOnEffectsOfChangingRetirementBenefitsPlans" xlink:to="etn_IncomeTaxBenefitOnEffectsOfChangingRetirementBenefitsPlans_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_IncomeTaxBenefitOnEffectsOfChangingRetirementBenefitsPlans_lbl" xml:lang="en-US">Income Tax Benefit On Effects Of Changing Retirement Benefits Plans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_IncomeTaxBenefitOnEffectsOfChangingRetirementBenefitsPlans_lbl" xml:lang="en-US">Income tax benefit on effects of changing retirement benefit plans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_IncomeTaxBenefitOnEffectsOfChangingRetirementBenefitsPlans_lbl" xml:lang="en-US">Income tax benefit on effects of changing retirement benefits plans.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense" xlink:to="lab_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense" xml:lang="en-US">Employee Service Share-based Compensation, Tax Benefit from Compensation Expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense" xml:lang="en-US">Tax effect on issuance of shares under employee benefit plans</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SignificantAccountingPoliciesTextBlock" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="lab_SignificantAccountingPoliciesTextBlock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_SignificantAccountingPoliciesTextBlock" xml:lang="en-US">Significant Accounting Policies [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_SignificantAccountingPoliciesTextBlock" xml:lang="en-US">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_GoodwillAndOtherIntangibleAssetsAbstract" xlink:label="etn_GoodwillAndOtherIntangibleAssetsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_GoodwillAndOtherIntangibleAssetsAbstract" xlink:to="etn_GoodwillAndOtherIntangibleAssetsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_GoodwillAndOtherIntangibleAssetsAbstract_lbl" xml:lang="en-US">Goodwill and Other Intangible Assets [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_GoodwillAndOtherIntangibleAssetsAbstract_lbl" xml:lang="en-US">Goodwill and other intangible assets.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_GoodwillAndIntangibleAssetsDisclosureTextBlock" xml:lang="en-US">Goodwill and Intangible Assets Disclosure [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_GoodwillAndIntangibleAssetsDisclosureTextBlock" xml:lang="en-US">GOODWILL AND OTHER INTANGIBLE ASSETS</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DebtAbstract" xlink:label="etn_DebtAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DebtAbstract" xlink:to="etn_DebtAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DebtAbstract_lbl" xml:lang="en-US">Debt [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DebtAbstract_lbl" xml:lang="en-US">Debt.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="us-gaap_DebtDisclosureTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="lab_DebtDisclosureTextBlock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DebtDisclosureTextBlock" xml:lang="en-US">Debt Disclosure [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DebtDisclosureTextBlock" xml:lang="en-US">DEBT</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_FairValueMeasurementsAbstract" xlink:label="etn_FairValueMeasurementsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_FairValueMeasurementsAbstract" xlink:to="etn_FairValueMeasurementsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_FairValueMeasurementsAbstract_lbl" xml:lang="en-US">Fair Value Measurements [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_FairValueMeasurementsAbstract_lbl" xml:lang="en-US">Fair value measurements.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_CommitmentsAndContingenciesAbstract" xlink:label="etn_CommitmentsAndContingenciesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_CommitmentsAndContingenciesAbstract" xlink:to="etn_CommitmentsAndContingenciesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_CommitmentsAndContingenciesAbstract_lbl" xml:lang="en-US">Commitments and Contingencies [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_CommitmentsAndContingenciesAbstract_lbl" xml:lang="en-US">Commitments and contingencies.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_CommitmentsAndContingenciesDisclosureTextBlock" xml:lang="en-US">Commitments and Contingencies Disclosure [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_CommitmentsAndContingenciesDisclosureTextBlock" xml:lang="en-US">COMMITMENTS AND CONTINGENCIES</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AccountsReceivableAndInventoryAbstract" xlink:label="etn_AccountsReceivableAndInventoryAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AccountsReceivableAndInventoryAbstract" xlink:to="etn_AccountsReceivableAndInventoryAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AccountsReceivableAndInventoryAbstract_lbl" xml:lang="en-US">Accounts Receivable and Inventory [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AccountsReceivableAndInventoryAbstract_lbl" xml:lang="en-US">Accounts receivable and inventory.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AccountsReceivableAndInventoryTextBlock" xlink:label="etn_AccountsReceivableAndInventoryTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AccountsReceivableAndInventoryTextBlock" xlink:to="etn_AccountsReceivableAndInventoryTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AccountsReceivableAndInventoryTextBlock_lbl" xml:lang="en-US">Accounts Receivable And Inventory Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AccountsReceivableAndInventoryTextBlock_lbl" xml:lang="en-US">ACCOUNTS RECEIVABLE AND INVENTORY</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AccountsReceivableAndInventoryTextBlock_lbl" xml:lang="en-US">Accounts receivable and inventory.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_BusinessSegmentAndGeographicRegionInformationAbstract" xlink:label="etn_BusinessSegmentAndGeographicRegionInformationAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_BusinessSegmentAndGeographicRegionInformationAbstract" xlink:to="etn_BusinessSegmentAndGeographicRegionInformationAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessSegmentAndGeographicRegionInformationAbstract_lbl" xml:lang="en-US">Business Segment and Geographic Region Information [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessSegmentAndGeographicRegionInformationAbstract_lbl" xml:lang="en-US">Business segment and geographic region information.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SegmentReportingDisclosureTextBlock" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingDisclosureTextBlock" xlink:to="lab_SegmentReportingDisclosureTextBlock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_SegmentReportingDisclosureTextBlock" xml:lang="en-US">Segment Reporting Disclosure [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_SegmentReportingDisclosureTextBlock" xml:lang="en-US">BUSINESS SEGMENT AND GEOGRAPHIC REGION INFORMATION</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_SummaryOfSignificantAccountingPoliciesAbstract" xlink:label="etn_SummaryOfSignificantAccountingPoliciesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_SummaryOfSignificantAccountingPoliciesAbstract" xlink:to="etn_SummaryOfSignificantAccountingPoliciesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_SummaryOfSignificantAccountingPoliciesAbstract_lbl" xml:lang="en-US">Summary of Significant Accounting Policies [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SummaryOfSignificantAccountingPoliciesAbstract_lbl" xml:lang="en-US">Summary of Significant Accounting Policies.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:to="lab_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xml:lang="en-US">Foreign Currency Transactions and Translations Policy [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xml:lang="en-US">Foreign Currency Translation</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_RevenueRecognitionPolicyTextBlock" xml:lang="en-US">Revenue Recognition, Policy [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_RevenueRecognitionPolicyTextBlock" xml:lang="en-US">Revenue Recognition</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:to="lab_GoodwillAndIntangibleAssetsPolicyTextBlock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_GoodwillAndIntangibleAssetsPolicyTextBlock" xml:lang="en-US">Goodwill and Intangible Assets, Policy [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_GoodwillAndIntangibleAssetsPolicyTextBlock" xml:lang="en-US">Goodwill and Indefinite Life Intangible Assets</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DerivativesPolicyTextBlock" xlink:label="us-gaap_DerivativesPolicyTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativesPolicyTextBlock" xlink:to="lab_DerivativesPolicyTextBlock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DerivativesPolicyTextBlock" xml:lang="en-US">Derivatives, Policy [Text Block]</label>
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    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_WarrantyAccrualsPolicyTextBlock" xlink:label="etn_WarrantyAccrualsPolicyTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_WarrantyAccrualsPolicyTextBlock_lbl" xml:lang="en-US">Warranty Accruals.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_WarrantyAccrualsPolicyTextBlock_lbl" xml:lang="en-US">Warranty Accruals</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AssetRetirementObligationsAndEnvironmentalCostPolicyTextBlock" xlink:label="us-gaap_AssetRetirementObligationsAndEnvironmentalCostPolicyTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_IncomeTaxPolicyTextBlock" xml:lang="en-US">Income Tax, Policy [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_IncomeTaxPolicyTextBlock" xml:lang="en-US">Income Taxes</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_SummaryOfSignificantAccountingPoliciesDetailsAbstract" xlink:label="etn_SummaryOfSignificantAccountingPoliciesDetailsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_SummaryOfSignificantAccountingPoliciesDetailsAbstract" xlink:to="etn_SummaryOfSignificantAccountingPoliciesDetailsAbstract_lbl" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SummaryOfSignificantAccountingPoliciesDetailsAbstract_lbl" xml:lang="en-US">Summary of Significant Accounting Policies.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_SummaryOfSignificantAccountingPoliciesTextualsAbstract" xlink:label="etn_SummaryOfSignificantAccountingPoliciesTextualsAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SummaryOfSignificantAccountingPoliciesTextualsAbstract_lbl" xml:lang="en-US">Summary of Significant Accounting Policies.</label>
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    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock" xlink:label="us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock" xml:lang="en-US">Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Text Block]</label>
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    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_BusinessAcquisitionSixMember" xlink:label="etn_BusinessAcquisitionSixMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_BusinessAcquisitionSixMember" xlink:to="etn_BusinessAcquisitionSixMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessAcquisitionSixMember_lbl" xml:lang="en-US">Integ Holding Limited [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_BusinessAcquisitionSixMember_lbl" xml:lang="en-US">Integ Holding Limited</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessAcquisitionSixMember_lbl" xml:lang="en-US">Business Acquisition Six.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_BusinessAcquisitionSevenMember" xlink:label="etn_BusinessAcquisitionSevenMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_BusinessAcquisitionSevenMember" xlink:to="etn_BusinessAcquisitionSevenMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessAcquisitionSevenMember_lbl" xml:lang="en-US">Nittan Global Tech Co. Ltd. [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_BusinessAcquisitionSevenMember_lbl" xml:lang="en-US">Nittan Global Tech Co. Ltd.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessAcquisitionSevenMember_lbl" xml:lang="en-US">Business Acquisition Seven.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_BusinessAcquisitionEightMember" xlink:label="etn_BusinessAcquisitionEightMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_BusinessAcquisitionEightMember" xlink:to="etn_BusinessAcquisitionEightMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessAcquisitionEightMember_lbl" xml:lang="en-US">Engine Valves Business of Kirloskar Oil Engines Ltd. [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_BusinessAcquisitionEightMember_lbl" xml:lang="en-US">Engine Valves Business of Kirloskar Oil Engines Ltd.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessAcquisitionEightMember_lbl" xml:lang="en-US">Business Acquisition Eight.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_BusinessAcquisitionNineMember" xlink:label="etn_BusinessAcquisitionNineMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_BusinessAcquisitionNineMember" xlink:to="etn_BusinessAcquisitionNineMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessAcquisitionNineMember_lbl" xml:lang="en-US">PK Electronics [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_BusinessAcquisitionNineMember_lbl" xml:lang="en-US">PK Electronics</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessAcquisitionNineMember_lbl" xml:lang="en-US">Business Acquisition Nine.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_BusinessAcquisitionElevenMember" xlink:label="etn_BusinessAcquisitionElevenMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_BusinessAcquisitionElevenMember" xlink:to="etn_BusinessAcquisitionElevenMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessAcquisitionElevenMember_lbl" xml:lang="en-US">Balmen Electronic, S.L. [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_BusinessAcquisitionElevenMember_lbl" xml:lang="en-US">Balmen Electronic, S.L.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessAcquisitionElevenMember_lbl" xml:lang="en-US">Business Acquisition Eleven.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_BusinessAcquisitionTwelveMember" xlink:label="etn_BusinessAcquisitionTwelveMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_BusinessAcquisitionTwelveMember" xlink:to="etn_BusinessAcquisitionTwelveMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessAcquisitionTwelveMember_lbl" xml:lang="en-US">Phoenixtec Power Company Ltd. [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_BusinessAcquisitionTwelveMember_lbl" xml:lang="en-US">Phoenixtec Power Company Ltd.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessAcquisitionTwelveMember_lbl" xml:lang="en-US">Business Acquisition Twelve.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="lab_PropertyPlantAndEquipmentByTypeAxis" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PropertyPlantAndEquipmentByTypeAxis" xml:lang="en-US">Property, Plant and Equipment by Type [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="lab_PropertyPlantAndEquipmentTypeDomain" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PropertyPlantAndEquipmentTypeDomain" xml:lang="en-US">Property, Plant and Equipment, Type [Domain]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_BuildingMember" xlink:label="us-gaap_BuildingMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BuildingMember" xlink:to="lab_BuildingMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_BuildingMember" xml:lang="en-US">Building [Member]</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MachineryAndEquipmentMember" xlink:to="lab_MachineryAndEquipmentMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_MachineryAndEquipmentMember" xml:lang="en-US">Machinery and Equipment [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SoftwareMember" xlink:label="us-gaap_SoftwareMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SoftwareMember" xlink:to="lab_SoftwareMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_SoftwareMember" xml:lang="en-US">Software [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="lab_FiniteLivedIntangibleAssetsByMajorClassAxis" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FiniteLivedIntangibleAssetsByMajorClassAxis" xml:lang="en-US">Finite-Lived Intangible Assets by Major Class [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FiniteLivedIntangibleAssetsMajorClassNameDomain" xml:lang="en-US">Finite-Lived Intangible Assets, Major Class Name [Domain]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PatentedTechnologyMember" xlink:label="us-gaap_PatentedTechnologyMember" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PatentedTechnologyMember" xml:lang="en-US">Patented Technology [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CustomerRelationshipsMember" xlink:label="us-gaap_CustomerRelationshipsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CustomerRelationshipsMember" xlink:to="lab_CustomerRelationshipsMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_CustomerRelationshipsMember" xml:lang="en-US">Customer relationship [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityPurchasePrice" xlink:label="us-gaap_BusinessAcquisitionCostOfAcquiredEntityPurchasePrice" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionCostOfAcquiredEntityPurchasePrice" xlink:to="lab_BusinessAcquisitionCostOfAcquiredEntityPurchasePrice" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_BusinessAcquisitionCostOfAcquiredEntityPurchasePrice" xml:lang="en-US">Business Acquisition, Cost of Acquired Entity, Purchase Price</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_BusinessAcquisitionCostOfAcquiredEntityPurchasePrice" xml:lang="en-US">Business Acquisition, Cost of Acquired Entity, Purchase Price, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_BusinessAcquisitionCostOfAcquiredEntityPurchasePrice" xml:lang="en-US">Net cash purchase prices of acquired businesses and joint ventures</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AcquisitionIntegrationAndRestructuringChargesTablesAbstract" xlink:label="etn_AcquisitionIntegrationAndRestructuringChargesTablesAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AcquisitionIntegrationAndRestructuringChargesTablesAbstract_lbl" xml:lang="en-US">Acquisition Integration and Restructuring Charges (Tables) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AcquisitionIntegrationAndRestructuringChargesTablesAbstract_lbl" xml:lang="en-US">Acquisition Integration and Restructuring Charges.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_SummaryOfAcquisitionIntegrationWorkforceReductionPlantClosingLiabilitiesTextBlock" xlink:label="etn_SummaryOfAcquisitionIntegrationWorkforceReductionPlantClosingLiabilitiesTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_SummaryOfAcquisitionIntegrationWorkforceReductionPlantClosingLiabilitiesTextBlock" xlink:to="etn_SummaryOfAcquisitionIntegrationWorkforceReductionPlantClosingLiabilitiesTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_SummaryOfAcquisitionIntegrationWorkforceReductionPlantClosingLiabilitiesTextBlock_lbl" xml:lang="en-US">Summary Of Acquisition Integration Workforce Reduction Plant Closing Liabilities Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SummaryOfAcquisitionIntegrationWorkforceReductionPlantClosingLiabilitiesTextBlock_lbl" xml:lang="en-US">Summary of acquisition integration workforce reduction plant closing liabilities.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_SummaryOfAcquisitionIntegrationWorkforceReductionPlantClosingLiabilitiesTextBlock_lbl" xml:lang="en-US">Summary of Acquisition Integration, Workforce Reduction &amp; Plant Closing Liabilities</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AcquisitionIntegrationAndRestructuringChargesDetailsAbstract" xlink:label="etn_AcquisitionIntegrationAndRestructuringChargesDetailsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AcquisitionIntegrationAndRestructuringChargesDetailsAbstract" xlink:to="etn_AcquisitionIntegrationAndRestructuringChargesDetailsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AcquisitionIntegrationAndRestructuringChargesDetailsAbstract_lbl" xml:lang="en-US">Acquisition Integration and Restructuring Charges (Details) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AcquisitionIntegrationAndRestructuringChargesDetailsAbstract_lbl" xml:lang="en-US">Acquisition Integration And Restructuring Charges.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ReductionInFullTimeWorkForce" xlink:label="etn_ReductionInFullTimeWorkForce" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ReductionInFullTimeWorkForce" xlink:to="etn_ReductionInFullTimeWorkForce_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ReductionInFullTimeWorkForce_lbl" xml:lang="en-US">Reduction In Full Time Work Force</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ReductionInFullTimeWorkForce_lbl" xml:lang="en-US">Reduction in full time work force, percent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ReductionInFullTimeWorkForce_lbl" xml:lang="en-US">Reduction in full time work force.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AcquisitionIntegrationAndRestructuringChargesTextualsAbstract" xlink:label="etn_AcquisitionIntegrationAndRestructuringChargesTextualsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AcquisitionIntegrationAndRestructuringChargesTextualsAbstract" xlink:to="etn_AcquisitionIntegrationAndRestructuringChargesTextualsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AcquisitionIntegrationAndRestructuringChargesTextualsAbstract_lbl" xml:lang="en-US">Acquisition Integration and Restructuring Charges (Textuals) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AcquisitionIntegrationAndRestructuringChargesTextualsAbstract_lbl" xml:lang="en-US">Acquisition Integration and Restructuring Charges.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SeveranceCosts" xlink:label="us-gaap_SeveranceCosts" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SeveranceCosts" xlink:to="lab_SeveranceCosts" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_SeveranceCosts" xml:lang="en-US">Massa severance charges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_SeveranceCosts" xml:lang="en-US">Severance Costs</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherRestructuringCosts" xlink:label="us-gaap_OtherRestructuringCosts" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherRestructuringCosts" xlink:to="lab_OtherRestructuringCosts" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_OtherRestructuringCosts" xml:lang="en-US">Massa other cost</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherRestructuringCosts" xml:lang="en-US">Other Restructuring Costs</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_LiabilitiesRecognizedEmployees" xlink:label="etn_LiabilitiesRecognizedEmployees" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_LiabilitiesRecognizedEmployees" xlink:to="etn_LiabilitiesRecognizedEmployees_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_LiabilitiesRecognizedEmployees_lbl" xml:lang="en-US">Liabilities Recognized Employees</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_LiabilitiesRecognizedEmployees_lbl" xml:lang="en-US">Liabilities recognized employees.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_LiabilitiesRecognizedEmployees_lbl" xml:lang="en-US">Liabilities recognized, employees</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherAssetsNoncurrentAbstract" xlink:label="us-gaap_OtherAssetsNoncurrentAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsNoncurrentAbstract" xlink:to="lab_OtherAssetsNoncurrentAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherAssetsNoncurrentAbstract" xml:lang="en-US">Other Assets, Noncurrent [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_OtherAssetsNoncurrentAbstract" xml:lang="en-US">Other noncurrent assets</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationAbstract" xlink:label="us-gaap_ShareBasedCompensationAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationAbstract" xlink:to="lab_ShareBasedCompensationAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationAbstract" xml:lang="en-US">Share-based Compensation [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationAbstract" xml:lang="en-US">Stock Options and Restricted Stock Units [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:to="lab_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xml:lang="en-US">Disclosure of Compensation Related Costs, Share-based Payments [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xml:lang="en-US">STOCK OPTIONS AND RESTRICTED STOCK UNITS</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FairValueDisclosuresTextBlock" xlink:label="us-gaap_FairValueDisclosuresTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueDisclosuresTextBlock" xlink:to="lab_FairValueDisclosuresTextBlock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FairValueDisclosuresTextBlock" xml:lang="en-US">Fair Value Disclosures [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_FairValueDisclosuresTextBlock" xml:lang="en-US">FAIR VALUE MEASUREMENTS</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ConsolidationPolicyTextBlock" xlink:label="us-gaap_ConsolidationPolicyTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationPolicyTextBlock" xlink:to="lab_ConsolidationPolicyTextBlock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ConsolidationPolicyTextBlock" xml:lang="en-US">Consolidation, Policy [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ConsolidationPolicyTextBlock" xml:lang="en-US">General Information</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="lab_PropertyPlantAndEquipmentPolicyTextBlock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PropertyPlantAndEquipmentPolicyTextBlock" xml:lang="en-US">Property, Plant and Equipment, Policy [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_PropertyPlantAndEquipmentPolicyTextBlock" xml:lang="en-US">Long-Lived Assets</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:to="lab_CompensationRelatedCostsPolicyTextBlock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_CompensationRelatedCostsPolicyTextBlock" xml:lang="en-US">Compensation Related Costs, Policy [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_CompensationRelatedCostsPolicyTextBlock" xml:lang="en-US">Stock Options and Restricted Stock Units</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_SummaryOfSignificantAccountingPoliciesDetailsTextualsAbstract" xlink:label="etn_SummaryOfSignificantAccountingPoliciesDetailsTextualsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_SummaryOfSignificantAccountingPoliciesDetailsTextualsAbstract" xlink:to="etn_SummaryOfSignificantAccountingPoliciesDetailsTextualsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_SummaryOfSignificantAccountingPoliciesDetailsTextualsAbstract_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) (Textuals) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_SummaryOfSignificantAccountingPoliciesDetailsTextualsAbstract_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details Textuals) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SummaryOfSignificantAccountingPoliciesDetailsTextualsAbstract_lbl" xml:lang="en-US">Summary Of Significant Accounting Policies.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_SummaryOfSignificantAccountingPoliciesTextualAbstract" xlink:label="etn_SummaryOfSignificantAccountingPoliciesTextualAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_SummaryOfSignificantAccountingPoliciesTextualAbstract" xlink:to="etn_SummaryOfSignificantAccountingPoliciesTextualAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_SummaryOfSignificantAccountingPoliciesTextualAbstract_lbl" xml:lang="en-US">Summary Of Significant Accounting Policies Textual Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_SummaryOfSignificantAccountingPoliciesTextualAbstract_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Textuals) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SummaryOfSignificantAccountingPoliciesTextualAbstract_lbl" xml:lang="en-US">Summary Of Significant Accounting Policies.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_NumberOfCountriesInWhichCompanyIsLocated" xlink:label="etn_NumberOfCountriesInWhichCompanyIsLocated" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_NumberOfCountriesInWhichCompanyIsLocated" xlink:to="etn_NumberOfCountriesInWhichCompanyIsLocated_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_NumberOfCountriesInWhichCompanyIsLocated_lbl" xml:lang="en-US">Number of countries in which company is located</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_NumberOfCountriesInWhichCompanyIsLocated_lbl" xml:lang="en-US">Number of countries in which company is located.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_NumberOfCountriesInWhichCompanyIsLocated_lbl" xml:lang="en-US">Number of countries in which company is located</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AreaOfOperation" xlink:label="etn_AreaOfOperation" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AreaOfOperation" xlink:to="etn_AreaOfOperation_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AreaOfOperation_lbl" xml:lang="en-US">Area Of Operation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AreaOfOperation_lbl" xml:lang="en-US">Area of operation.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AreaOfOperation_lbl" xml:lang="en-US">Area of operation</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLifeMaximum" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLifeMaximum" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLifeMaximum" xlink:to="lab_PropertyPlantAndEquipmentUsefulLifeMaximum" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PropertyPlantAndEquipmentUsefulLifeMaximum" xml:lang="en-US">Property, Plant and Equipment, Useful Life, Maximum</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_PropertyPlantAndEquipmentUsefulLifeMaximum" xml:lang="en-US">Property plant and equipment useful life maximum</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLifeMinimum" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLifeMinimum" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLifeMinimum" xlink:to="lab_PropertyPlantAndEquipmentUsefulLifeMinimum" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PropertyPlantAndEquipmentUsefulLifeMinimum" xml:lang="en-US">Property, Plant and Equipment, Useful Life, Minimum</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_PropertyPlantAndEquipmentUsefulLifeMinimum" xml:lang="en-US">Property plant and equipment useful life minimum</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="lab_ScheduleOfPropertyPlantAndEquipmentTable" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ScheduleOfPropertyPlantAndEquipmentTable" xml:lang="en-US">Schedule of Property, Plant and Equipment [Table]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="lab_PropertyPlantAndEquipmentLineItems" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PropertyPlantAndEquipmentLineItems" xml:lang="en-US">Property, Plant and Equipment [Line Items]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsByMajorClassTable" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsByMajorClassTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsByMajorClassTable" xlink:to="lab_ScheduleOfFiniteLivedIntangibleAssetsByMajorClassTable" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ScheduleOfFiniteLivedIntangibleAssetsByMajorClassTable" xml:lang="en-US">Schedule of Finite-Lived Intangible Assets by Major Class [Table]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:label="us-gaap_FiniteLivedIntangibleAssetsLineItems" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:to="lab_FiniteLivedIntangibleAssetsLineItems" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FiniteLivedIntangibleAssetsLineItems" xml:lang="en-US">Finite-Lived Intangible Assets [Line Items]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AssetImpairmentCharges" xlink:label="us-gaap_AssetImpairmentCharges" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetImpairmentCharges" xlink:to="lab_AssetImpairmentCharges" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_AssetImpairmentCharges" xml:lang="en-US">Massa written down value of assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_AssetImpairmentCharges" xml:lang="en-US">Asset Impairment Charges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_AssetImpairmentCharges" xml:lang="en-US">Asset Impairment Charges, Total</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_RestructuringCostsAndAssetImpairmentCharges" xlink:label="us-gaap_RestructuringCostsAndAssetImpairmentCharges" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestructuringCostsAndAssetImpairmentCharges" xlink:to="lab_RestructuringCostsAndAssetImpairmentCharges" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_RestructuringCostsAndAssetImpairmentCharges" xml:lang="en-US">Restructuring Costs and Asset Impairment Charges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_RestructuringCostsAndAssetImpairmentCharges" xml:lang="en-US">Restructuring Costs and Asset Impairment Charges, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_RestructuringCostsAndAssetImpairmentCharges" xml:lang="en-US">Total charges related to closure of Automotive engine valve lifters manufacturing plant in Massa</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_NumberOfEmployeesInEntity" xlink:label="etn_NumberOfEmployeesInEntity" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_NumberOfEmployeesInEntity" xlink:to="etn_NumberOfEmployeesInEntity_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_NumberOfEmployeesInEntity_lbl" xml:lang="en-US">Number Of Employees In Entity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_NumberOfEmployeesInEntity_lbl" xml:lang="en-US">Number of employees of the company</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_NumberOfEmployeesInEntity_lbl" xml:lang="en-US">Number of employees in entity.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsWeightedAverageUsefulLife" xlink:label="us-gaap_FiniteLivedIntangibleAssetsWeightedAverageUsefulLife" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsWeightedAverageUsefulLife" xlink:to="lab_FiniteLivedIntangibleAssetsWeightedAverageUsefulLife" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FiniteLivedIntangibleAssetsWeightedAverageUsefulLife" xml:lang="en-US">Finite-Lived Intangible Assets, Weighted-Average Useful Life</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_FiniteLivedIntangibleAssetsWeightedAverageUsefulLife" xml:lang="en-US">Finite-Lived Intangible Assets, Weighted-Average Useful Life, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_FiniteLivedIntangibleAssetsWeightedAverageUsefulLife" xml:lang="en-US">The weighted-average amortization period for intangible assets</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_LiabilitiesRecognized" xlink:label="etn_LiabilitiesRecognized" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_LiabilitiesRecognized" xlink:to="etn_LiabilitiesRecognized_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_LiabilitiesRecognized_lbl" xml:lang="en-US">Liabilities Recognized</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_LiabilitiesRecognized_lbl" xml:lang="en-US">Liabilities recognized</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_LiabilitiesRecognized_lbl" xml:lang="en-US">Liabilities recognized.</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DefinedBenefitPlanOtherAssets_lbl" xml:lang="en-US">Defined Benefit Plan Other Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="etn_DefinedBenefitPlanOtherAssets_lbl" xml:lang="en-US">Other</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_RetirementBenefitsPlanLiabilitiesAndAssetsTextBlock_lbl" xml:lang="en-US">Retirement Benefits Plan Liabilities And Assets Text Block</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_RetirementBenefitsPlanLiabilitiesAndAssetsTextBlock_lbl" xml:lang="en-US">Retirement benefits plan liabilities and assets.</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanBenefitObligation" xml:lang="en-US">Defined Benefit Plan, Benefit Obligation</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="lab_DefinedBenefitPlanBenefitObligation" xml:lang="en-US">Benefit obligations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_DefinedBenefitPlanBenefitObligation" xml:lang="en-US">Balance at December 31</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_DefinedBenefitPlanBenefitObligation" xml:lang="en-US">Balance at January 1</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanBenefitObligation" xml:lang="en-US">Total accumulated benefit obligation for all pension plans</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanActuarialNetGainsLosses" xlink:label="us-gaap_DefinedBenefitPlanActuarialNetGainsLosses" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanActuarialNetGainsLosses" xml:lang="en-US">Actuarial loss</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanActuarialNetGainsLosses" xml:lang="en-US">Defined Benefit Plan, Actuarial Net (Gains) Losses</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanBenefitsPaid" xlink:label="us-gaap_DefinedBenefitPlanBenefitsPaid" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanBenefitsPaid" xlink:to="lab_DefinedBenefitPlanBenefitsPaid" />
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="lab_DefinedBenefitPlanBenefitsPaid" xml:lang="en-US">Gross benefits paid</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanBenefitsPaid" xml:lang="en-US">Gross benefits paid</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanBenefitsPaid" xml:lang="en-US">Defined Benefit Plan, Benefits Paid</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanForeignCurrencyExchangeRateChangesBenefitObligation" xlink:label="us-gaap_DefinedBenefitPlanForeignCurrencyExchangeRateChangesBenefitObligation" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanForeignCurrencyExchangeRateChangesBenefitObligation" xml:lang="en-US">Defined Benefit Plan, Foreign Currency Exchange Rate Changes, Benefit Obligation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanForeignCurrencyExchangeRateChangesBenefitObligation" xml:lang="en-US">Foreign currency translation</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanActualReturnOnPlanAssets" xlink:label="us-gaap_DefinedBenefitPlanActualReturnOnPlanAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanActualReturnOnPlanAssets" xlink:to="lab_DefinedBenefitPlanActualReturnOnPlanAssets" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanActualReturnOnPlanAssets" xml:lang="en-US">Defined Benefit Plan, Actual Return on Plan Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_DefinedBenefitPlanActualReturnOnPlanAssets" xml:lang="en-US">Defined Benefit Plan, Actual Return on Plan Assets, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanActualReturnOnPlanAssets" xml:lang="en-US">Actual return on plan assets</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanContributionsByEmployer" xlink:label="us-gaap_DefinedBenefitPlanContributionsByEmployer" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanContributionsByEmployer" xlink:to="lab_DefinedBenefitPlanContributionsByEmployer" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanContributionsByEmployer" xml:lang="en-US">Defined Benefit Plan, Contributions by Employer</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_DefinedBenefitPlanContributionsByEmployer" xml:lang="en-US">Total contributions</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanContributionsByEmployer" xml:lang="en-US">Employer contributions</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanForeignCurrencyExchangeRateChangesPlanAssets" xlink:label="us-gaap_DefinedBenefitPlanForeignCurrencyExchangeRateChangesPlanAssets" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanForeignCurrencyExchangeRateChangesPlanAssets" xml:lang="en-US">Defined Benefit Plan, Foreign Currency Exchange Rate Changes, Plan Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanForeignCurrencyExchangeRateChangesPlanAssets" xml:lang="en-US">Foreign currency translation</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanAmountsRecognizedInBalanceSheet" xlink:label="us-gaap_DefinedBenefitPlanAmountsRecognizedInBalanceSheet" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanAmountsRecognizedInBalanceSheet" xml:lang="en-US">Defined Benefit Plan, Amounts Recognized in Balance Sheet</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_DefinedBenefitPlanAmountsRecognizedInBalanceSheet" xml:lang="en-US">Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_DefinedBenefitPlanAmountsRecognizedInBalanceSheet" xml:lang="en-US">Amount recognized in the Consolidated Balance Sheet</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AmountsRecognizedInConsolidatedBalanceSheetTextBlock" xlink:label="etn_AmountsRecognizedInConsolidatedBalanceSheetTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AmountsRecognizedInConsolidatedBalanceSheetTextBlock_lbl" xml:lang="en-US">Amounts Recognized In Consolidated Balance Sheet Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AmountsRecognizedInConsolidatedBalanceSheetTextBlock_lbl" xml:lang="en-US">Amounts recognized in Consolidated Balance Sheet</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AmountsRecognizedInConsolidatedBalanceSheetTextBlock_lbl" xml:lang="en-US">Amounts recognized in the Consolidated Balance Sheet .</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanAmountsRecognizedInBalanceSheetAbstract" xlink:label="us-gaap_DefinedBenefitPlanAmountsRecognizedInBalanceSheetAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanAmountsRecognizedInBalanceSheetAbstract" xml:lang="en-US">Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanAmountsRecognizedInBalanceSheetAbstract" xml:lang="en-US">Amounts recognized in Consolidated Balance Sheet</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent" xlink:label="us-gaap_DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent" xlink:to="lab_DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent" xml:lang="en-US">Defined Benefit Plan, Assets for Plan Benefits, Noncurrent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent" xml:lang="en-US">Non-current assets</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities" xlink:label="us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities" xml:lang="en-US">Pension and Other Postretirement Defined Benefit Plans, Current Liabilities</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="lab_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities" xml:lang="en-US">Current liabilities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities" xml:lang="en-US">Current liabilities</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent" xlink:label="us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent" xlink:to="lab_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent" xml:lang="en-US">Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negatedTotal" xlink:label="lab_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent" xml:lang="en-US">Non-current liabilities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent" xml:lang="en-US">Non-current liabilities</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetGainsLossesBeforeTax" xlink:label="us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetGainsLossesBeforeTax" />
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    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="lab_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetGainsLossesBeforeTax" xml:lang="en-US">Net actuarial loss</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetGainsLossesBeforeTax" xml:lang="en-US">Net actuarial loss</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetPriorServiceCostCreditBeforeTax" xlink:label="us-gaap_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetPriorServiceCostCreditBeforeTax" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearOne" xml:lang="en-US">Defined Benefit Plan, Expected Future Benefit Payments in Year One</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearOne" xml:lang="en-US">2011</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearTwo" xlink:to="lab_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearTwo" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearTwo" xml:lang="en-US">Defined Benefit Plan, Expected Future Benefit Payments in Year Two</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearTwo" xml:lang="en-US">2012</label>
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    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearThree" xlink:label="us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearThree" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearThree" xlink:to="lab_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearThree" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearThree" xml:lang="en-US">Defined Benefit Plan, Expected Future Benefit Payments in Year Three</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearThree" xml:lang="en-US">2013</label>
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    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearFour" xlink:label="us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearFour" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearFour" xlink:to="lab_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearFour" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearFour" xml:lang="en-US">Defined Benefit Plan, Expected Future Benefit Payments in Year Four</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearFour" xml:lang="en-US">2014</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearFour" xml:lang="en-US">Expected benefit payments, 2014</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearFive" xlink:label="us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearFive" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearFive" xlink:to="lab_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearFive" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearFive" xml:lang="en-US">Defined Benefit Plan, Expected Future Benefit Payments in Year Five</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearFive" xml:lang="en-US">2015</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanExpectedFutureBenefitPaymentsInYearFive" xml:lang="en-US">Expected benefit payments, 2015</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedContributionPensionAndOtherPostretirementPlansDisclosureAbstract" xlink:label="us-gaap_DefinedContributionPensionAndOtherPostretirementPlansDisclosureAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedContributionPensionAndOtherPostretirementPlansDisclosureAbstract" xlink:to="lab_DefinedContributionPensionAndOtherPostretirementPlansDisclosureAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedContributionPensionAndOtherPostretirementPlansDisclosureAbstract" xml:lang="en-US">Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedContributionPensionAndOtherPostretirementPlansDisclosureAbstract" xml:lang="en-US">Defined contribution benefit plans charged to expense</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedContributionPlanCostRecognized" xlink:label="us-gaap_DefinedContributionPlanCostRecognized" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedContributionPlanCostRecognized" xlink:to="lab_DefinedContributionPlanCostRecognized" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedContributionPlanCostRecognized" xml:lang="en-US">Defined Contribution Plan, Cost Recognized</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedContributionPlanCostRecognized" xml:lang="en-US">Defined Contribution Plan, Charged to expense</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_RegisteredInvestmentCompaniesMember" xlink:label="etn_RegisteredInvestmentCompaniesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_RegisteredInvestmentCompaniesMember" xlink:to="etn_RegisteredInvestmentCompaniesMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_RegisteredInvestmentCompaniesMember_lbl" xml:lang="en-US">Registered investment companies [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_RegisteredInvestmentCompaniesMember_lbl" xml:lang="en-US">Registered investment companies.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_LongDurationFundsMember" xlink:label="etn_LongDurationFundsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_LongDurationFundsMember" xlink:to="etn_LongDurationFundsMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_LongDurationFundsMember_lbl" xml:lang="en-US">Long duration funds [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_LongDurationFundsMember_lbl" xml:lang="en-US">Long duration funds.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_CommonCollectiveTrustsMember" xlink:label="etn_CommonCollectiveTrustsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_CommonCollectiveTrustsMember" xlink:to="etn_CommonCollectiveTrustsMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_CommonCollectiveTrustsMember_lbl" xml:lang="en-US">Common Collective Trusts [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_CommonCollectiveTrustsMember_lbl" xml:lang="en-US">Common collective trusts.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_FairValueOfPensionPlanAssetsTextBlock" xlink:label="etn_FairValueOfPensionPlanAssetsTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_FairValueOfPensionPlanAssetsTextBlock" xlink:to="etn_FairValueOfPensionPlanAssetsTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_FairValueOfPensionPlanAssetsTextBlock_lbl" xml:lang="en-US">Fair Value Of Pension Plan Assets Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_FairValueOfPensionPlanAssetsTextBlock_lbl" xml:lang="en-US">Fair value of pension plan assets.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_FairValueOfPensionPlanAssetsTextBlock_lbl" xml:lang="en-US">Fair value of pension plan assets</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear" xlink:label="us-gaap_DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear" xlink:to="lab_DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear" xml:lang="en-US">Defined Benefit Plan, Health Care Cost Trend Rate Assumed for Next Fiscal Year</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear" xml:lang="en-US">Health care cost trend rate assumed for next year</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanUltimateHealthCareCostTrendRate" xlink:label="us-gaap_DefinedBenefitPlanUltimateHealthCareCostTrendRate" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanUltimateHealthCareCostTrendRate" xlink:to="lab_DefinedBenefitPlanUltimateHealthCareCostTrendRate" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanUltimateHealthCareCostTrendRate" xml:lang="en-US">Defined Benefit Plan, Ultimate Health Care Cost Trend Rate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanUltimateHealthCareCostTrendRate" xml:lang="en-US">Ultimate health care cost trend rate</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanYearThatRateReachesUltimateTrendRate" xlink:label="us-gaap_DefinedBenefitPlanYearThatRateReachesUltimateTrendRate" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanYearThatRateReachesUltimateTrendRate" xlink:to="lab_DefinedBenefitPlanYearThatRateReachesUltimateTrendRate" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanYearThatRateReachesUltimateTrendRate" xml:lang="en-US">Defined Benefit Plan, Year that Rate Reaches Ultimate Trend Rate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanYearThatRateReachesUltimateTrendRate" xml:lang="en-US">Year ultimate health care cost trend rate is achieved</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanChangeInFairValueOfPlanAssetsRollForward" xlink:label="us-gaap_DefinedBenefitPlanChangeInFairValueOfPlanAssetsRollForward" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanChangeInFairValueOfPlanAssetsRollForward" xlink:to="lab_DefinedBenefitPlanChangeInFairValueOfPlanAssetsRollForward" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanChangeInFairValueOfPlanAssetsRollForward" xml:lang="en-US">Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_DefinedBenefitPlanChangeInFairValueOfPlanAssetsRollForward" xml:lang="en-US">Changes in plan assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanChangeInFairValueOfPlanAssetsRollForward" xml:lang="en-US">Fair value of pension plan assets</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointChangeInAssumedHealthCareCostTrendRatesAbstract" xlink:label="us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointChangeInAssumedHealthCareCostTrendRatesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointChangeInAssumedHealthCareCostTrendRatesAbstract" xlink:to="lab_DefinedBenefitPlanEffectOfOnePercentagePointChangeInAssumedHealthCareCostTrendRatesAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanEffectOfOnePercentagePointChangeInAssumedHealthCareCostTrendRatesAbstract" xml:lang="en-US">Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rates [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanEffectOfOnePercentagePointChangeInAssumedHealthCareCostTrendRatesAbstract" xml:lang="en-US">One percentage point change in assumed health care cost trend rates</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents" xlink:label="us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents" xlink:to="lab_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents" xml:lang="en-US">Effect on total service and interest cost, 1% Increase</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents" xml:lang="en-US">Defined Benefit Plan, Effect of One Percentage Point Increase on Service and Interest Cost Components</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents" xlink:label="us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents" xml:lang="en-US">Effect on total service and interest cost, 1% Decrease</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents" xml:lang="en-US">Defined Benefit Plan, Effect of One Percentage Point Decrease on Service and Interest Cost Components</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation" xlink:label="us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation" xlink:to="lab_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation" xml:lang="en-US">Effect on other postretirement liabilities, 1% Increase</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation" xml:lang="en-US">Defined Benefit Plan, Effect of One Percentage Point Increase on Accumulated Postretirement Benefit Obligation</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation" xlink:label="us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation" xml:lang="en-US">Effect on other postretirement liabilities, 1% Decrease</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation" xml:lang="en-US">Defined Benefit Plan, Effect of One Percentage Point Decrease on Accumulated Postretirement Benefit Obligation</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanFairValueOfPlanAssetsByMeasurementAxis" xlink:label="us-gaap_DefinedBenefitPlanFairValueOfPlanAssetsByMeasurementAxis" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanFairValueOfPlanAssetsByMeasurementAxis" xml:lang="en-US">Defined Benefit Plan, Fair Value of Plan Assets by Measurement [Axis]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FairValuePlanAssetMeasurementDomain" xml:lang="en-US">Fair Value Plan Asset Measurement [Domain]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FixedIncomeSecuritiesMember" xml:lang="en-US">Fixed income [Member]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_CashAndCashEquivalentsMember" xml:lang="en-US">Cash equivalents [Member]</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_USTreasurySecuritiesMember" xlink:to="lab_USTreasurySecuritiesMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_USTreasurySecuritiesMember" xml:lang="en-US">U.S. treasuries [Member]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanWeightedAverageAssetAllocations" xml:lang="en-US">Defined Benefit Plan, Actual Plan Asset Allocations</label>
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    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_OnePercentagePointChangeInAssumedHealthCareCostTrendRatesTextBlock" xlink:label="etn_OnePercentagePointChangeInAssumedHealthCareCostTrendRatesTextBlock" />
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    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PrescriptionDrugSubsidyReceiptsYearOne" xlink:label="us-gaap_PrescriptionDrugSubsidyReceiptsYearOne" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrescriptionDrugSubsidyReceiptsYearOne" xlink:to="lab_PrescriptionDrugSubsidyReceiptsYearOne" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PrescriptionDrugSubsidyReceiptsYearOne" xml:lang="en-US">Prescription Drug Subsidy Receipts, Year One</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_PrescriptionDrugSubsidyReceiptsYearOne" xml:lang="en-US">Medicare subsidy, 2011</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PrescriptionDrugSubsidyReceiptsYearTwo" xlink:label="us-gaap_PrescriptionDrugSubsidyReceiptsYearTwo" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrescriptionDrugSubsidyReceiptsYearTwo" xlink:to="lab_PrescriptionDrugSubsidyReceiptsYearTwo" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PrescriptionDrugSubsidyReceiptsYearTwo" xml:lang="en-US">Prescription Drug Subsidy Receipts, Year Two</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_PrescriptionDrugSubsidyReceiptsYearTwo" xml:lang="en-US">Medicare subsidy, 2012</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PrescriptionDrugSubsidyReceiptsYearThree" xlink:label="us-gaap_PrescriptionDrugSubsidyReceiptsYearThree" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrescriptionDrugSubsidyReceiptsYearThree" xlink:to="lab_PrescriptionDrugSubsidyReceiptsYearThree" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PrescriptionDrugSubsidyReceiptsYearThree" xml:lang="en-US">Prescription Drug Subsidy Receipts, Year Three</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_PrescriptionDrugSubsidyReceiptsYearThree" xml:lang="en-US">Medicare subsidy, 2013</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PrescriptionDrugSubsidyReceiptsYearFour" xlink:label="us-gaap_PrescriptionDrugSubsidyReceiptsYearFour" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrescriptionDrugSubsidyReceiptsYearFour" xlink:to="lab_PrescriptionDrugSubsidyReceiptsYearFour" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PrescriptionDrugSubsidyReceiptsYearFour" xml:lang="en-US">Prescription Drug Subsidy Receipts, Year Four</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_PrescriptionDrugSubsidyReceiptsYearFour" xml:lang="en-US">Medicare subsidy, 2014</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PrescriptionDrugSubsidyReceiptsYearFive" xlink:label="us-gaap_PrescriptionDrugSubsidyReceiptsYearFive" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrescriptionDrugSubsidyReceiptsYearFive" xlink:to="lab_PrescriptionDrugSubsidyReceiptsYearFive" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_PrescriptionDrugSubsidyReceiptsYearFive" xml:lang="en-US">Prescription Drug Subsidy Receipts, Year Five</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_PrescriptionDrugSubsidyReceiptsYearFive" xml:lang="en-US">Medicare subsidy, 2015</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_PercentageOfPensionLumpSumPayments" xlink:label="etn_PercentageOfPensionLumpSumPayments" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_PercentageOfPensionLumpSumPayments_lbl" xml:lang="en-US">Percentage Of Pension Lump Sum Payments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_PercentageOfPensionLumpSumPayments_lbl" xml:lang="en-US">Maximum percentage of pension lump sum payments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_PercentageOfPensionLumpSumPayments_lbl" xml:lang="en-US">Percentage of pension lump sum payments.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanTargetAllocationPercentageOfAssetsEquitySecurities" xlink:label="us-gaap_DefinedBenefitPlanTargetAllocationPercentageOfAssetsEquitySecurities" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanTargetAllocationPercentageOfAssetsEquitySecurities" xml:lang="en-US">Defined Benefit Plan, Target Allocation Percentage of Assets, Equity Securities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanTargetAllocationPercentageOfAssetsEquitySecurities" xml:lang="en-US">Target Allocation Percentage of Assets, Equity Securities</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanTargetAllocationPercentageOfAssetsDebtSecurities" xlink:label="us-gaap_DefinedBenefitPlanTargetAllocationPercentageOfAssetsDebtSecurities" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanTargetAllocationPercentageOfAssetsDebtSecurities" xml:lang="en-US">Defined Benefit Plan, Target Allocation Percentage of Assets, Debt Securities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanTargetAllocationPercentageOfAssetsDebtSecurities" xml:lang="en-US">Target Allocation Percentage of Assets, Debt Securities</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_CommitmentsAndContingenciesTablesAbstract" xlink:label="etn_CommitmentsAndContingenciesTablesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_CommitmentsAndContingenciesTablesAbstract" xlink:to="etn_CommitmentsAndContingenciesTablesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_CommitmentsAndContingenciesTablesAbstract_lbl" xml:lang="en-US">Commitments and Contingencies Tables [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_CommitmentsAndContingenciesTablesAbstract_lbl" xml:lang="en-US">Commitments And Contingencies.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_CommitmentsAndContingenciesDetailsAbstract" xlink:label="etn_CommitmentsAndContingenciesDetailsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_CommitmentsAndContingenciesDetailsAbstract" xlink:to="etn_CommitmentsAndContingenciesDetailsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_CommitmentsAndContingenciesDetailsAbstract_lbl" xml:lang="en-US">Commitments and Contingencies (Details) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_CommitmentsAndContingenciesDetailsAbstract_lbl" xml:lang="en-US">Commitments and contingencies.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ProductWarrantyAccrualOther" xlink:label="etn_ProductWarrantyAccrualOther" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ProductWarrantyAccrualOther" xlink:to="etn_ProductWarrantyAccrualOther_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ProductWarrantyAccrualOther_lbl" xml:lang="en-US">Product Warranty Accrual Other</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="etn_ProductWarrantyAccrualOther_lbl" xml:lang="en-US">Other</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ProductWarrantyAccrualOther_lbl" xml:lang="en-US">Other</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ProductWarrantyAccrualOther_lbl" xml:lang="en-US">Product Warranty Accrual Other.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ProductWarrantyAccrual" xlink:label="us-gaap_ProductWarrantyAccrual" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductWarrantyAccrual" xlink:to="lab_ProductWarrantyAccrual" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_ProductWarrantyAccrual" xml:lang="en-US">Balance at December 31</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_ProductWarrantyAccrual" xml:lang="en-US">Balance at January 1</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ProductWarrantyAccrual" xml:lang="en-US">Product Warranty Accrual</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_ProductWarrantyAccrual" xml:lang="en-US">Product Warranty Accrual, Total</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ProductWarrantyAccrualPreexistingIncreaseDecrease" xlink:label="us-gaap_ProductWarrantyAccrualPreexistingIncreaseDecrease" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductWarrantyAccrualPreexistingIncreaseDecrease" xlink:to="lab_ProductWarrantyAccrualPreexistingIncreaseDecrease" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ProductWarrantyAccrualPreexistingIncreaseDecrease" xml:lang="en-US">Product Warranty Accrual, Preexisting, Increase (Decrease)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_ProductWarrantyAccrualPreexistingIncreaseDecrease" xml:lang="en-US">Product Warranty Accrual, Preexisting, Increase (Decrease), Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ProductWarrantyAccrualPreexistingIncreaseDecrease" xml:lang="en-US">Current year provision</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ProductWarrantyAccrualAdditionsFromBusinessAcquisition" xlink:label="us-gaap_ProductWarrantyAccrualAdditionsFromBusinessAcquisition" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductWarrantyAccrualAdditionsFromBusinessAcquisition" xlink:to="lab_ProductWarrantyAccrualAdditionsFromBusinessAcquisition" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ProductWarrantyAccrualAdditionsFromBusinessAcquisition" xml:lang="en-US">Product Warranty Accrual, Additions from Business Acquisition</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_ProductWarrantyAccrualAdditionsFromBusinessAcquisition" xml:lang="en-US">Product Warranty Accrual, Additions from Business Acquisition, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ProductWarrantyAccrualAdditionsFromBusinessAcquisition" xml:lang="en-US">Business acquisitions</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ProductWarrantyAccrualPayments" xlink:label="us-gaap_ProductWarrantyAccrualPayments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductWarrantyAccrualPayments" xlink:to="lab_ProductWarrantyAccrualPayments" />
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="lab_ProductWarrantyAccrualPayments" xml:lang="en-US">Settled</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ProductWarrantyAccrualPayments" xml:lang="en-US">Product Warranty Accrual, Payments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_ProductWarrantyAccrualPayments" xml:lang="en-US">Product Warranty Accrual, Payments, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ProductWarrantyAccrualPayments" xml:lang="en-US">Claims paid/satisfied</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_InventoryFinishedGoods" xlink:label="us-gaap_InventoryFinishedGoods" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryFinishedGoods" xlink:to="us-gaap_InventoryFinishedGoods_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryFinishedGoods_lbl" xml:lang="en-US">Inventory Finished Goods</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_InventoryFinishedGoods_lbl" xml:lang="en-US">Finished goods</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_InventoryWorkInProcess" xlink:label="us-gaap_InventoryWorkInProcess" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryWorkInProcess" xlink:to="us-gaap_InventoryWorkInProcess_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryWorkInProcess_lbl" xml:lang="en-US">Inventory Work In Process</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_InventoryWorkInProcess_lbl" xml:lang="en-US">Work-in-process</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LeaseAndRentalExpense" xlink:label="us-gaap_LeaseAndRentalExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseAndRentalExpense" xlink:to="us-gaap_LeaseAndRentalExpense_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseAndRentalExpense_lbl" xml:lang="en-US">Lease And Rental Expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LeaseAndRentalExpense_lbl" xml:lang="en-US">Operating Leases, Rent Expense, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LeaseAndRentalExpense_lbl" xml:lang="en-US">Rental expense</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ProductWarrantyDisclosureTextBlock" xlink:label="us-gaap_ProductWarrantyDisclosureTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductWarrantyDisclosureTextBlock" xlink:to="us-gaap_ProductWarrantyDisclosureTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProductWarrantyDisclosureTextBlock_lbl" xml:lang="en-US">Product Warranty Disclosure [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProductWarrantyDisclosureTextBlock_lbl" xml:lang="en-US">Current and long-term liabilities for warranties</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OperatingLeasesOfLesseeDisclosureTextBlock" xlink:label="us-gaap_OperatingLeasesOfLesseeDisclosureTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesOfLesseeDisclosureTextBlock" xlink:to="us-gaap_OperatingLeasesOfLesseeDisclosureTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesOfLesseeDisclosureTextBlock_lbl" xml:lang="en-US">Operating Leases Of Lessee Disclosure [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLeasesOfLesseeDisclosureTextBlock_lbl" xml:lang="en-US">Minimum rental commitments under noncancelable operating leases</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract_lbl" xml:lang="en-US">Operating Leases Future Minimum Payments Due [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract_lbl" xml:lang="en-US">Minimum rental commitments under noncancelable operating leases</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_lbl" xml:lang="en-US">Operating Leases Future Minimum Payments Due Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_lbl" xml:lang="en-US">2011</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_lbl" xml:lang="en-US">Operating Leases Future Minimum Payments Due In Two Years</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_lbl" xml:lang="en-US">2012</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_lbl" xml:lang="en-US">Operating Leases Future Minimum Payments Due In Three Years</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_lbl" xml:lang="en-US">2013</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_lbl" xml:lang="en-US">Operating Leases Future Minimum Payments Due In Four Years</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_lbl" xml:lang="en-US">2014</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_lbl" xml:lang="en-US">Operating Leases Future Minimum Payments Due In Five Years</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_lbl" xml:lang="en-US">2015</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_lbl" xml:lang="en-US">Operating Leases Future Minimum Payments Due Thereafter</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_lbl" xml:lang="en-US">Thereafter</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDue_lbl" xml:lang="en-US">Operating Leases Future Minimum Payments Due</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDue_lbl" xml:lang="en-US">Total noncancelable lease commitments</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OperatingLeasesRentExpenseAbstract" xlink:label="us-gaap_OperatingLeasesRentExpenseAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesRentExpenseAbstract" xlink:to="us-gaap_OperatingLeasesRentExpenseAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesRentExpenseAbstract_lbl" xml:lang="en-US">Operating Leases Rent Expense [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLeasesRentExpenseAbstract_lbl" xml:lang="en-US">Summary of rental expense</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_SummaryOfRentalExpenseTextBlock" xlink:label="etn_SummaryOfRentalExpenseTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_SummaryOfRentalExpenseTextBlock" xlink:to="etn_SummaryOfRentalExpenseTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_SummaryOfRentalExpenseTextBlock_lbl" xml:lang="en-US">Summary Of Rental Expense Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_SummaryOfRentalExpenseTextBlock_lbl" xml:lang="en-US">Summary of rental expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SummaryOfRentalExpenseTextBlock_lbl" xml:lang="en-US">Summary of rental expense.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_CommitmentsAndContingenciesTextualsAbstract" xlink:label="etn_CommitmentsAndContingenciesTextualsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_CommitmentsAndContingenciesTextualsAbstract" xlink:to="etn_CommitmentsAndContingenciesTextualsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_CommitmentsAndContingenciesTextualsAbstract_lbl" xml:lang="en-US">Commitments And Contingencies Textuals Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_CommitmentsAndContingenciesTextualsAbstract_lbl" xml:lang="en-US">Commitments and Contingencies (Textuals) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_CommitmentsAndContingenciesTextualsAbstract_lbl" xml:lang="en-US">Commitments and contingencies.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_NumberOfSitesWorldWide" xlink:label="etn_NumberOfSitesWorldWide" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_NumberOfSitesWorldWide" xlink:to="etn_NumberOfSitesWorldWide_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_NumberOfSitesWorldWide_lbl" xml:lang="en-US">Number Of Sites World Wide</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_NumberOfSitesWorldWide_lbl" xml:lang="en-US">Total number of sites world wide.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_NumberOfSitesWorldWide_lbl" xml:lang="en-US">Total number of sites world wide</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AccountsReceivableAndInventoryTextualsAbstract" xlink:label="etn_AccountsReceivableAndInventoryTextualsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AccountsReceivableAndInventoryTextualsAbstract" xlink:to="etn_AccountsReceivableAndInventoryTextualsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AccountsReceivableAndInventoryTextualsAbstract_lbl" xml:lang="en-US">Accounts Receivable And Inventory Textuals Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AccountsReceivableAndInventoryTextualsAbstract_lbl" xml:lang="en-US">Accounts Receivable and Inventory (Textuals) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AccountsReceivableAndInventoryTextualsAbstract_lbl" xml:lang="en-US">Accounts receivable and inventory.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AccountsReceivableAndInventoryTablesAbstract" xlink:label="etn_AccountsReceivableAndInventoryTablesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AccountsReceivableAndInventoryTablesAbstract" xlink:to="etn_AccountsReceivableAndInventoryTablesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AccountsReceivableAndInventoryTablesAbstract_lbl" xml:lang="en-US">Accounts Receivable and Inventory (Tables) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AccountsReceivableAndInventoryTablesAbstract_lbl" xml:lang="en-US">Accounts receivable and inventory.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanChangeInBenefitObligationRollForward" xlink:label="us-gaap_DefinedBenefitPlanChangeInBenefitObligationRollForward" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanChangeInBenefitObligationRollForward" xlink:to="lab_DefinedBenefitPlanChangeInBenefitObligationRollForward" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanChangeInBenefitObligationRollForward" xml:lang="en-US">Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanChangeInBenefitObligationRollForward" xml:lang="en-US">Changes in benefit obligations</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTaxTextBlock" xlink:label="etn_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTaxTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTaxTextBlock" xlink:to="etn_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTaxTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTaxTextBlock_lbl" xml:lang="en-US">Defined Benefit Plan Accumulated Other Comprehensive Income Before Tax Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTaxTextBlock_lbl" xml:lang="en-US">Amounts recognized in Accumulated other comprehensive loss</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeBeforeTaxTextBlock_lbl" xml:lang="en-US">Defined Benefit Plan Accumulated Other Comprehensive Income Before Tax.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeForeignCurrencyTranslation" xlink:label="etn_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeForeignCurrencyTranslation" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeForeignCurrencyTranslation" xlink:to="etn_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeForeignCurrencyTranslation_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeForeignCurrencyTranslation_lbl" xml:lang="en-US">Defined Benefit Plan Amounts Recognized In Other Comprehensive Income Foreign Currency Translation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeForeignCurrencyTranslation_lbl" xml:lang="en-US">Foreign currency translation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeForeignCurrencyTranslation_lbl" xml:lang="en-US">Defined Benefit Plan Amounts Recognized In Other Comprehensive Income Foreign Currency Translation.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentBeforeTaxPeriodIncreaseDecrease" xlink:label="us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentBeforeTaxPeriodIncreaseDecrease" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentBeforeTaxPeriodIncreaseDecrease" xlink:to="lab_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentBeforeTaxPeriodIncreaseDecrease" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentBeforeTaxPeriodIncreaseDecrease" xml:lang="en-US">Other Comprehensive Income, Defined Benefit Plan's Adjustment, before Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentBeforeTaxPeriodIncreaseDecrease" xml:lang="en-US">Net change for the year</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DefinedBenefitPlanWeightedAverageAssumptionsUsedInCalculatingNetPeriodicBenefitCostTextBlock" xlink:label="etn_DefinedBenefitPlanWeightedAverageAssumptionsUsedInCalculatingNetPeriodicBenefitCostTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DefinedBenefitPlanWeightedAverageAssumptionsUsedInCalculatingNetPeriodicBenefitCostTextBlock_lbl" xml:lang="en-US">Defined Benefit Plan Weighted Average Assumptions Used In Calculating Net Periodic Benefit Cost Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DefinedBenefitPlanWeightedAverageAssumptionsUsedInCalculatingNetPeriodicBenefitCostTextBlock_lbl" xml:lang="en-US">Assumptions used to determine pension benefit obligations and expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DefinedBenefitPlanWeightedAverageAssumptionsUsedInCalculatingNetPeriodicBenefitCostTextBlock_lbl" xml:lang="en-US">Defined Benefit Plan Weighted Average Assumptions Used In Calculating Net Periodic Benefit Cost.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DefinedBenefitPlanPensionPlanNetPeriodicBenefitCostTextBlock" xlink:label="etn_DefinedBenefitPlanPensionPlanNetPeriodicBenefitCostTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DefinedBenefitPlanPensionPlanNetPeriodicBenefitCostTextBlock_lbl" xml:lang="en-US">Defined Benefit Plan Pension Plan Net Periodic Benefit Cost Text Block</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DefinedBenefitPlansByInvesteeAxis_lbl" xml:lang="en-US">Defined Benefit Plans By Investee [Axis]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DefinedBenefitPlansByInvesteeDomain_lbl" xml:lang="en-US">Defined Benefit Plans By Investee [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DefinedBenefitPlansByInvesteeDomain_lbl" xml:lang="en-US">Defined Benefit Plans By Investee.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ForeignEquitySecuritiesMember" xlink:label="etn_ForeignEquitySecuritiesMember" />
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DomesticSecuritiesMember" xlink:to="etn_DomesticSecuritiesMember_lbl" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DefinedBenefitPlanExpectedOtherPostretirementBenefitPaymentsAndExpectedSubsidyTextBlock_lbl" xml:lang="en-US">Expected pension and other postretirement benefit payments and expected subsidy</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DefinedBenefitPlanExpectedOtherPostretirementBenefitPaymentsAndExpectedSubsidyTextBlock_lbl" xml:lang="en-US">Defined Benefit Plan Expected Other Postretirement Benefit Payments And Expected Subsidy.</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DefinedBenefitPlanExpectedOtherPostretirementBenefitPaymentsAndExpectedSubsidyAbstract_lbl" xml:lang="en-US">Expected other pension and postretirement benefit payments and expected subsidy receipts</label>
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    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DefinedBenefitPlanExpectedFutureBenefitPaymentsFromYearSixTillYearTen" xlink:label="etn_DefinedBenefitPlanExpectedFutureBenefitPaymentsFromYearSixTillYearTen" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DefinedBenefitPlanExpectedFutureBenefitPaymentsFromYearSixTillYearTen_lbl" xml:lang="en-US">Defined Benefit Plan Expected Future Benefit Payments From Year Six Till Year Ten</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DefinedBenefitPlanExpectedFutureBenefitPaymentsFromYearSixTillYearTen_lbl" xml:lang="en-US">Expected benefit payments, 2016 - 2020</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DefinedBenefitPlanExpectedFutureBenefitPaymentsFromYearSixTillYearTen_lbl" xml:lang="en-US">Defined Benefit Plan Expected Future Benefit Payments From Year Six Till Year Ten.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_PrescriptionDrugSubsidyReceiptsFromYearSixTillYearTen" xlink:label="etn_PrescriptionDrugSubsidyReceiptsFromYearSixTillYearTen" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_PrescriptionDrugSubsidyReceiptsFromYearSixTillYearTen_lbl" xml:lang="en-US">Prescription Drug Subsidy Receipts From Year Six Till Year Ten</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_PrescriptionDrugSubsidyReceiptsFromYearSixTillYearTen_lbl" xml:lang="en-US">Medicare subsidy, 2016 - 2020</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_PrescriptionDrugSubsidyReceiptsFromYearSixTillYearTen_lbl" xml:lang="en-US">Prescription Drug Subsidy Receipts From Year Six Till Year Ten.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanAmortizationOfNetGainsLosses" xlink:label="us-gaap_DefinedBenefitPlanAmortizationOfNetGainsLosses" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanAmortizationOfNetGainsLosses" xml:lang="en-US">Defined Benefit Plan, Amortization of Net Gains (Losses)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_DefinedBenefitPlanAmortizationOfNetGainsLosses" xml:lang="en-US">Actuarial loss</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanAmortizationOfNetPriorServiceCostCredit" xml:lang="en-US">Defined Benefit Plan, Amortization of Net Prior Service Cost (Credit)</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_AccrualForEnvironmentalLossContingenciesNet" xml:lang="en-US">Accrual for Environmental Loss Contingencies, Net</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_AccrualForEnvironmentalLossContingenciesNet" xml:lang="en-US">Liability for environmental remediation</label>
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    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PercentageOfLIFOInventory" xlink:label="us-gaap_PercentageOfLIFOInventory" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_OtherComprehensiveIncomeDefinedBenefitPlanNetPriorServiceCostCreditArisingDuringPeriodBeforeTax" xml:lang="en-US">Prior service cost arising during the year</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansNetUnamortizedGainLossArisingDuringPeriodBeforeTax" xlink:label="us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansNetUnamortizedGainLossArisingDuringPeriodBeforeTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansNetUnamortizedGainLossArisingDuringPeriodBeforeTax" xlink:to="lab_OtherComprehensiveIncomeDefinedBenefitPlansNetUnamortizedGainLossArisingDuringPeriodBeforeTax" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherComprehensiveIncomeDefinedBenefitPlansNetUnamortizedGainLossArisingDuringPeriodBeforeTax" xml:lang="en-US">Other Comprehensive Income, Defined Benefit Plan's Net Unamortized Gain (Loss) Arising During Period, before Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_OtherComprehensiveIncomeDefinedBenefitPlansNetUnamortizedGainLossArisingDuringPeriodBeforeTax" xml:lang="en-US">Net loss (gain) arising during the year</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ProductWarrantiesDisclosuresAbstract" xlink:label="us-gaap_ProductWarrantiesDisclosuresAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductWarrantiesDisclosuresAbstract" xlink:to="lab_ProductWarrantiesDisclosuresAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ProductWarrantiesDisclosuresAbstract" xml:lang="en-US">Product Warranties Disclosures [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ProductWarrantiesDisclosuresAbstract" xml:lang="en-US">Current and long-term liabilities for warranties</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_OtherFixedIncomeMember" xlink:label="etn_OtherFixedIncomeMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_OtherFixedIncomeMember" xlink:to="etn_OtherFixedIncomeMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_OtherFixedIncomeMember_lbl" xml:lang="en-US">Other Fixed Income [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_OtherFixedIncomeMember_lbl" xml:lang="en-US">Other fixed income.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_OtherPlanAssetMember" xlink:label="etn_OtherPlanAssetMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_OtherPlanAssetMember" xlink:to="etn_OtherPlanAssetMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_OtherPlanAssetMember_lbl" xml:lang="en-US">Other Plan Asset [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_OtherPlanAssetMember_lbl" xml:lang="en-US">Other Plan Asset.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DefinedBenefitPlansWeightedAverageAssumptionsUsedInCalculatingBenefitObligationAbstract" xlink:label="etn_DefinedBenefitPlansWeightedAverageAssumptionsUsedInCalculatingBenefitObligationAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DefinedBenefitPlansWeightedAverageAssumptionsUsedInCalculatingBenefitObligationAbstract" xlink:to="etn_DefinedBenefitPlansWeightedAverageAssumptionsUsedInCalculatingBenefitObligationAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DefinedBenefitPlansWeightedAverageAssumptionsUsedInCalculatingBenefitObligationAbstract_lbl" xml:lang="en-US">Defined Benefit Plans Weighted Average Assumptions Used In Calculating Benefit Obligation Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DefinedBenefitPlansWeightedAverageAssumptionsUsedInCalculatingBenefitObligationAbstract_lbl" xml:lang="en-US">Assumptions used to determine benefit obligation at year-end</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DefinedBenefitPlansWeightedAverageAssumptionsUsedInCalculatingBenefitObligationAbstract_lbl" xml:lang="en-US">Defined Benefit Plans Weighted Average Assumptions Used In Calculating Benefit Obligation.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DefinedBenefitPlansWeightedAverageAssumptionsUsedInCalculatingNetPeriodicBenefitCostAbstract" xlink:label="etn_DefinedBenefitPlansWeightedAverageAssumptionsUsedInCalculatingNetPeriodicBenefitCostAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DefinedBenefitPlansWeightedAverageAssumptionsUsedInCalculatingNetPeriodicBenefitCostAbstract" xlink:to="etn_DefinedBenefitPlansWeightedAverageAssumptionsUsedInCalculatingNetPeriodicBenefitCostAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DefinedBenefitPlansWeightedAverageAssumptionsUsedInCalculatingNetPeriodicBenefitCostAbstract_lbl" xml:lang="en-US">Defined Benefit Plans Weighted Average Assumptions Used In Calculating Net Periodic Benefit Cost Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DefinedBenefitPlansWeightedAverageAssumptionsUsedInCalculatingNetPeriodicBenefitCostAbstract_lbl" xml:lang="en-US">Assumptions used to determine expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DefinedBenefitPlansWeightedAverageAssumptionsUsedInCalculatingNetPeriodicBenefitCostAbstract_lbl" xml:lang="en-US">Defined Benefit Plans Weighted Average Assumptions Used In Calculating Net Periodic Benefit Cost.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_TotalBenefitPlans" xlink:label="etn_TotalBenefitPlans" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_TotalBenefitPlans" xlink:to="etn_TotalBenefitPlans_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_TotalBenefitPlans_lbl" xml:lang="en-US">Total Benefit Plans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_TotalBenefitPlans_lbl" xml:lang="en-US">Total benefit plans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_TotalBenefitPlans_lbl" xml:lang="en-US">Total Benefit Plans.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_UnitedStatesAndNonUnitedStatesPlansWeightedAverageMember" xlink:label="etn_UnitedStatesAndNonUnitedStatesPlansWeightedAverageMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_UnitedStatesAndNonUnitedStatesPlansWeightedAverageMember" xlink:to="etn_UnitedStatesAndNonUnitedStatesPlansWeightedAverageMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_UnitedStatesAndNonUnitedStatesPlansWeightedAverageMember_lbl" xml:lang="en-US">United States and non-United States plans (weighted-average) [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_UnitedStatesAndNonUnitedStatesPlansWeightedAverageMember_lbl" xml:lang="en-US">United states and non united states pension plans defined benefit.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AssumptionsUsedToDetermineExpenseInitialHealthCareCostTrendRate" xlink:label="etn_AssumptionsUsedToDetermineExpenseInitialHealthCareCostTrendRate" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AssumptionsUsedToDetermineExpenseInitialHealthCareCostTrendRate" xlink:to="etn_AssumptionsUsedToDetermineExpenseInitialHealthCareCostTrendRate_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AssumptionsUsedToDetermineExpenseInitialHealthCareCostTrendRate_lbl" xml:lang="en-US">Assumptions Used To Determine Expense Initial Health Care Cost Trend Rate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AssumptionsUsedToDetermineExpenseInitialHealthCareCostTrendRate_lbl" xml:lang="en-US">Initial health care cost trend rate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AssumptionsUsedToDetermineExpenseInitialHealthCareCostTrendRate_lbl" xml:lang="en-US">Assumptions used to determine expense initial health care cost trend rate.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_GoodwillAndOtherIntangibleAssetsTablesAbstract" xlink:label="etn_GoodwillAndOtherIntangibleAssetsTablesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_GoodwillAndOtherIntangibleAssetsTablesAbstract" xlink:to="etn_GoodwillAndOtherIntangibleAssetsTablesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_GoodwillAndOtherIntangibleAssetsTablesAbstract_lbl" xml:lang="en-US">Goodwill and Other Intangible Assets (Tables) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_GoodwillAndOtherIntangibleAssetsTablesAbstract_lbl" xml:lang="en-US">Goodwill and other intangible assets.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_GoodwillAndOtherIntangibleAssetsDetailsAbstract" xlink:label="etn_GoodwillAndOtherIntangibleAssetsDetailsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_GoodwillAndOtherIntangibleAssetsDetailsAbstract" xlink:to="etn_GoodwillAndOtherIntangibleAssetsDetailsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_GoodwillAndOtherIntangibleAssetsDetailsAbstract_lbl" xml:lang="en-US">Goodwill and Other Intangible Assets (Details) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_GoodwillAndOtherIntangibleAssetsDetailsAbstract_lbl" xml:lang="en-US">Goodwill and other intangible assets.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ScheduleOfGoodwillTextBlock" xlink:label="us-gaap_ScheduleOfGoodwillTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfGoodwillTextBlock" xlink:to="lab_ScheduleOfGoodwillTextBlock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ScheduleOfGoodwillTextBlock" xml:lang="en-US">Schedule of Goodwill [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ScheduleOfGoodwillTextBlock" xml:lang="en-US">Summary of goodwill</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:to="lab_IntangibleAssetsDisclosureTextBlock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_IntangibleAssetsDisclosureTextBlock" xml:lang="en-US">Intangible Assets Disclosure [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_IntangibleAssetsDisclosureTextBlock" xml:lang="en-US">Summary of other intangible assets</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_FiniteLivedIntangibleAssetsOtherMember" xlink:label="etn_FiniteLivedIntangibleAssetsOtherMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_FiniteLivedIntangibleAssetsOtherMember" xlink:to="etn_FiniteLivedIntangibleAssetsOtherMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_FiniteLivedIntangibleAssetsOtherMember_lbl" xml:lang="en-US">Finite Lived Intangible Assets, Other [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_FiniteLivedIntangibleAssetsOtherMember_lbl" xml:lang="en-US">Finite lived intangible assets, other.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwillAbstract" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwillAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsNetExcludingGoodwillAbstract" xlink:to="lab_IntangibleAssetsNetExcludingGoodwillAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_IntangibleAssetsNetExcludingGoodwillAbstract" xml:lang="en-US">Intangible Assets, Net (Excluding Goodwill) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_IntangibleAssetsNetExcludingGoodwillAbstract" xml:lang="en-US">Summary of other intangible assets</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNetAbstract" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNetAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNetAbstract" xlink:to="lab_FiniteLivedIntangibleAssetsNetAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FiniteLivedIntangibleAssetsNetAbstract" xml:lang="en-US">Finite-Lived Intangible Assets, Net [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_FiniteLivedIntangibleAssetsNetAbstract" xml:lang="en-US">Intangible assets subject to amortization</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:to="lab_FiniteLivedIntangibleAssetsAccumulatedAmortization" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FiniteLivedIntangibleAssetsAccumulatedAmortization" xml:lang="en-US">Finite-Lived Intangible Assets, Accumulated Amortization</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_FiniteLivedIntangibleAssetsAccumulatedAmortization" xml:lang="en-US">Accumulated amortization</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill" xlink:to="lab_IndefiniteLivedIntangibleAssetsExcludingGoodwill" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_IndefiniteLivedIntangibleAssetsExcludingGoodwill" xml:lang="en-US">Indefinite-Lived Intangible Assets (Excluding Goodwill)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_IndefiniteLivedIntangibleAssetsExcludingGoodwill" xml:lang="en-US">Indefinite-Lived Intangible Assets (Excluding Goodwill), Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_IndefiniteLivedIntangibleAssetsExcludingGoodwill" xml:lang="en-US">Intangible assets not subject to amortization (primarily trademarks)</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsGross" xlink:to="lab_FiniteLivedIntangibleAssetsGross" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FiniteLivedIntangibleAssetsGross" xml:lang="en-US">Finite-Lived Intangible Assets, Gross</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_FiniteLivedIntangibleAssetsGross" xml:lang="en-US">Finite-Lived Intangible Assets, Gross, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_FiniteLivedIntangibleAssetsGross" xml:lang="en-US">Historical cost</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsFutureAmortizationExpenseAbstract" xlink:label="us-gaap_FiniteLivedIntangibleAssetsFutureAmortizationExpenseAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsFutureAmortizationExpenseAbstract" xlink:to="lab_FiniteLivedIntangibleAssetsFutureAmortizationExpenseAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_FiniteLivedIntangibleAssetsFutureAmortizationExpenseAbstract" xml:lang="en-US">Amortization expense of finite lived intangible assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FiniteLivedIntangibleAssetsFutureAmortizationExpenseAbstract" xml:lang="en-US">Finite-Lived Intangible Assets, Future Amortization Expense [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FutureAmortizationExpenseYearOne" xlink:label="us-gaap_FutureAmortizationExpenseYearOne" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FutureAmortizationExpenseYearOne" xlink:to="lab_FutureAmortizationExpenseYearOne" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_FutureAmortizationExpenseYearOne" xml:lang="en-US">2011</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FutureAmortizationExpenseYearOne" xml:lang="en-US">Future Amortization Expense, Year One</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FutureAmortizationExpenseYearTwo" xlink:label="us-gaap_FutureAmortizationExpenseYearTwo" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FutureAmortizationExpenseYearTwo" xlink:to="lab_FutureAmortizationExpenseYearTwo" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_FutureAmortizationExpenseYearTwo" xml:lang="en-US">2012</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FutureAmortizationExpenseYearTwo" xml:lang="en-US">Future Amortization Expense, Year Two</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FutureAmortizationExpenseYearThree" xlink:label="us-gaap_FutureAmortizationExpenseYearThree" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FutureAmortizationExpenseYearThree" xlink:to="lab_FutureAmortizationExpenseYearThree" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_FutureAmortizationExpenseYearThree" xml:lang="en-US">2013</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FutureAmortizationExpenseYearThree" xml:lang="en-US">Future Amortization Expense, Year Three</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FutureAmortizationExpenseYearFour" xlink:label="us-gaap_FutureAmortizationExpenseYearFour" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FutureAmortizationExpenseYearFour" xlink:to="lab_FutureAmortizationExpenseYearFour" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FutureAmortizationExpenseYearFour" xml:lang="en-US">Future Amortization Expense, Year Four</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_FutureAmortizationExpenseYearFour" xml:lang="en-US">2014</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FutureAmortizationExpenseYearFive" xlink:label="us-gaap_FutureAmortizationExpenseYearFive" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FutureAmortizationExpenseYearFive" xlink:to="lab_FutureAmortizationExpenseYearFive" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_FutureAmortizationExpenseYearFive" xml:lang="en-US">2015</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FutureAmortizationExpenseYearFive" xml:lang="en-US">Future Amortization Expense, Year Five</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpense" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpense" xlink:to="lab_FiniteLivedIntangibleAssetsAmortizationExpense" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_FiniteLivedIntangibleAssetsAmortizationExpense" xml:lang="en-US">Finite-Lived Intangible Assets, Amortization Expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_FiniteLivedIntangibleAssetsAmortizationExpense" xml:lang="en-US">2010</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_FiniteLivedIntangibleAssetsAmortizationExpenseTextBlock" xlink:label="etn_FiniteLivedIntangibleAssetsAmortizationExpenseTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_FiniteLivedIntangibleAssetsAmortizationExpenseTextBlock" xlink:to="etn_FiniteLivedIntangibleAssetsAmortizationExpenseTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_FiniteLivedIntangibleAssetsAmortizationExpenseTextBlock_lbl" xml:lang="en-US">Finite Lived Intangible Assets Amortization Expense Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_FiniteLivedIntangibleAssetsAmortizationExpenseTextBlock_lbl" xml:lang="en-US">Amortization expense of finite lived intangible assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_FiniteLivedIntangibleAssetsAmortizationExpenseTextBlock_lbl" xml:lang="en-US">Finite lived intangible assets amortization expense.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ScheduleOfGoodwillTable" xlink:label="us-gaap_ScheduleOfGoodwillTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfGoodwillTable" xlink:to="lab_ScheduleOfGoodwillTable" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ScheduleOfGoodwillTable" xml:lang="en-US">Schedule of Goodwill [Table]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_GoodwillLineItems" xlink:label="us-gaap_GoodwillLineItems" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillLineItems" xlink:to="lab_GoodwillLineItems" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_GoodwillLineItems" xml:lang="en-US">Goodwill [Line Items]</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DebtTablesAbstract" xlink:label="etn_DebtTablesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DebtTablesAbstract" xlink:to="etn_DebtTablesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DebtTablesAbstract_lbl" xml:lang="en-US">Debt (Tables) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DebtTablesAbstract_lbl" xml:lang="en-US">Debt</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DebtDetailsAbstract" xlink:label="etn_DebtDetailsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DebtDetailsAbstract" xlink:to="etn_DebtDetailsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DebtDetailsAbstract_lbl" xml:lang="en-US">Debt (Details) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DebtDetailsAbstract_lbl" xml:lang="en-US">Debt.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LongTermDebtTextBlock" xlink:label="us-gaap_LongTermDebtTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtTextBlock" xlink:to="lab_LongTermDebtTextBlock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_LongTermDebtTextBlock" xml:lang="en-US">Long-term Debt [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_LongTermDebtTextBlock" xml:lang="en-US">Summary of long-term debt, including current portion</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_OtherLongTermDebtMember" xlink:label="etn_OtherLongTermDebtMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_OtherLongTermDebtMember" xlink:to="etn_OtherLongTermDebtMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_OtherLongTermDebtMember_lbl" xml:lang="en-US">Other long-term debt [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_OtherLongTermDebtMember_lbl" xml:lang="en-US">Other long term debt.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DebtInstrumentTable" xlink:label="us-gaap_DebtInstrumentTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentTable" xlink:to="lab_DebtInstrumentTable" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DebtInstrumentTable" xml:lang="en-US">Schedule of Long-term Debt Instruments [Table]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="us-gaap_DebtInstrumentLineItems" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="lab_DebtInstrumentLineItems" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DebtInstrumentLineItems" xml:lang="en-US">Debt Instrument [Line Items]</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_MaturitiesOfLongTermDebtTextBlock" xlink:label="etn_MaturitiesOfLongTermDebtTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_MaturitiesOfLongTermDebtTextBlock" xlink:to="etn_MaturitiesOfLongTermDebtTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_MaturitiesOfLongTermDebtTextBlock_lbl" xml:lang="en-US">Maturities Of Long Term Debt Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_MaturitiesOfLongTermDebtTextBlock_lbl" xml:lang="en-US">Mandatory maturities of long-term debt for next five years</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_MaturitiesOfLongTermDebtTextBlock_lbl" xml:lang="en-US">Maturities of Long Term Debt.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" xlink:to="lab_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" xml:lang="en-US">Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" xml:lang="en-US">2011</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" xlink:to="lab_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" xml:lang="en-US">Long-term Debt, Maturities, Repayments of Principal in Year Two</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" xml:lang="en-US">2012</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xlink:to="lab_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xml:lang="en-US">Long-term Debt, Maturities, Repayments of Principal in Year Three</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xml:lang="en-US">2013</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:to="lab_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xml:lang="en-US">Long-term Debt, Maturities, Repayments of Principal in Year Four</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xml:lang="en-US">2014</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" xlink:to="lab_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" xml:lang="en-US">Long-term Debt, Maturities, Repayments of Principal in Year Five</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" xml:lang="en-US">2015</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_MaturitiesOfLongTermDebtAbstract" xlink:label="us-gaap_MaturitiesOfLongTermDebtAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MaturitiesOfLongTermDebtAbstract" xlink:to="lab_MaturitiesOfLongTermDebtAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_MaturitiesOfLongTermDebtAbstract" xml:lang="en-US">Maturities of Long-term Debt [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_MaturitiesOfLongTermDebtAbstract" xml:lang="en-US">Mandatory maturities of long-term debt for next five years</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_InterestCostsIncurredAbstract" xlink:label="us-gaap_InterestCostsIncurredAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestCostsIncurredAbstract" xlink:to="lab_InterestCostsIncurredAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_InterestCostsIncurredAbstract" xml:lang="en-US">Interest Costs Incurred [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_InterestCostsIncurredAbstract" xml:lang="en-US">Interest paid on debt</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_InterestExpenseDebt" xlink:label="us-gaap_InterestExpenseDebt" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseDebt" xlink:to="lab_InterestExpenseDebt" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_InterestExpenseDebt" xml:lang="en-US">Interest Expense, Debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_InterestExpenseDebt" xml:lang="en-US">Interest paid</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_InterestExpenseDebt" xml:lang="en-US">Interest Expense, Debt, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_InterestExpenseDebt" xml:lang="en-US">Interest paid on debt</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_InterestCostsIncurredTextBlock" xlink:label="etn_InterestCostsIncurredTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_InterestCostsIncurredTextBlock" xlink:to="etn_InterestCostsIncurredTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_InterestCostsIncurredTextBlock_lbl" xml:lang="en-US">Interest Costs Incurred Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_InterestCostsIncurredTextBlock_lbl" xml:lang="en-US">Interest paid on debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_InterestCostsIncurredTextBlock_lbl" xml:lang="en-US">Interest Costs Incurred.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:to="lab_DebtInstrumentInterestRateStatedPercentage" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DebtInstrumentInterestRateStatedPercentage" xml:lang="en-US">Debt Instrument, Interest Rate, Stated Percentage</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DebtInstrumentInterestRateStatedPercentage" xml:lang="en-US">Interest rate</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentageRateRangeMinimum" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentageRateRangeMinimum" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentageRateRangeMinimum" xlink:to="lab_DebtInstrumentInterestRateStatedPercentageRateRangeMinimum" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DebtInstrumentInterestRateStatedPercentageRateRangeMinimum" xml:lang="en-US">Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DebtInstrumentInterestRateStatedPercentageRateRangeMinimum" xml:lang="en-US">Interest rate, Minimum due 2018</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentageRateRangeMaximum" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentageRateRangeMaximum" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentageRateRangeMaximum" xlink:to="lab_DebtInstrumentInterestRateStatedPercentageRateRangeMaximum" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DebtInstrumentInterestRateStatedPercentageRateRangeMaximum" xml:lang="en-US">Debt Instrument, Interest Rate, Stated Percentage Rate Range, Maximum</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DebtInstrumentInterestRateStatedPercentageRateRangeMaximum" xml:lang="en-US">Interest rate, Maximum due 2018</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShortTermDebtTypeAxis" xlink:label="us-gaap_ShortTermDebtTypeAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="lab_ShortTermDebtTypeAxis" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShortTermDebtTypeAxis" xml:lang="en-US">Short-term Debt, Type [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShortTermDebtTypeDomain" xlink:label="us-gaap_ShortTermDebtTypeDomain" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SummaryOfIncomeFromContinuingOperationsBeforeIncomeTaxesAndIncomeTaxExpenseAbstract_lbl" xml:lang="en-US">Summary of income from continuing operations before income taxes and income tax expense.</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredStateAndLocalIncomeTaxExpenseBenefit" xml:lang="en-US">Deferred State and Local Income Tax Expense (Benefit)</label>
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    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" />
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    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" xml:lang="en-US">Worldwide operations adjustments to valuation allowances reconciliation rate</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EffectiveIncomeTaxRateReconciliationOtherAdjustments" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Other Adjustments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_EffectiveIncomeTaxRateReconciliationOtherAdjustments" xml:lang="en-US">Worldwide operations adjustments to tax liabilities reconciliation rate</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationTextBlock" xlink:label="etn_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationTextBlock" xlink:to="etn_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationTextBlock_lbl" xml:lang="en-US">Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationTextBlock_lbl" xml:lang="en-US">Reconciliations of income taxes from the United States Federal</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationTextBlock_lbl" xml:lang="en-US">Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DeferredTaxAssetsTaxCreditCarryforwardsDomestic" xlink:label="etn_DeferredTaxAssetsTaxCreditCarryforwardsDomestic" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DeferredTaxAssetsTaxCreditCarryforwardsDomestic" xlink:to="etn_DeferredTaxAssetsTaxCreditCarryforwardsDomestic_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DeferredTaxAssetsTaxCreditCarryforwardsDomestic_lbl" xml:lang="en-US">Deferred Tax Assets Tax Credit Carryforwards Domestic</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DeferredTaxAssetsTaxCreditCarryforwardsDomestic_lbl" xml:lang="en-US">United States Federal income tax credit carryforwards</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DeferredTaxAssetsTaxCreditCarryforwardsDomestic_lbl" xml:lang="en-US">Deferred tax assets tax credit carryforwards domestic.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DeferredTaxAssetsStateAndLocalTaxLossCarryforwardsAndTaxCreditCarryforwards" xlink:label="etn_DeferredTaxAssetsStateAndLocalTaxLossCarryforwardsAndTaxCreditCarryforwards" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DeferredTaxAssetsStateAndLocalTaxLossCarryforwardsAndTaxCreditCarryforwards" xlink:to="etn_DeferredTaxAssetsStateAndLocalTaxLossCarryforwardsAndTaxCreditCarryforwards_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DeferredTaxAssetsStateAndLocalTaxLossCarryforwardsAndTaxCreditCarryforwards_lbl" xml:lang="en-US">Deferred Tax Assets State And Local Tax Loss Carryforwards And Tax Credit Carryforwards</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DeferredTaxAssetsStateAndLocalTaxLossCarryforwardsAndTaxCreditCarryforwards_lbl" xml:lang="en-US">United States state and local tax loss carryforwards and tax credit carryforwards</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DeferredTaxAssetsStateAndLocalTaxLossCarryforwardsAndTaxCreditCarryforwards_lbl" xml:lang="en-US">Deferred tax assets state and local tax loss carryforwards and tax credit carryforwards.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ValuationAllowanceForIncomeTaxLossAndIncomeTaxCreditCarryforwards" xlink:label="etn_ValuationAllowanceForIncomeTaxLossAndIncomeTaxCreditCarryforwards" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ValuationAllowanceForIncomeTaxLossAndIncomeTaxCreditCarryforwards" xlink:to="etn_ValuationAllowanceForIncomeTaxLossAndIncomeTaxCreditCarryforwards_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ValuationAllowanceForIncomeTaxLossAndIncomeTaxCreditCarryforwards_lbl" xml:lang="en-US">Valuation Allowance For Income Tax Loss And Income Tax Credit Carryforwards</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ValuationAllowanceForIncomeTaxLossAndIncomeTaxCreditCarryforwards_lbl" xml:lang="en-US">Valuation allowance for income tax loss and income tax credit carryforwards</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ValuationAllowanceForIncomeTaxLossAndIncomeTaxCreditCarryforwards_lbl" xml:lang="en-US">Valuation allowance for income tax loss and income tax credit carryforwards.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_CurrentAssetsMember" xlink:label="etn_CurrentAssetsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_CurrentAssetsMember" xlink:to="etn_CurrentAssetsMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_CurrentAssetsMember_lbl" xml:lang="en-US">Current Assets [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_CurrentAssetsMember_lbl" xml:lang="en-US">Current assets.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_LongTermAssetsAndLiabilitiesMember" xlink:label="etn_LongTermAssetsAndLiabilitiesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_LongTermAssetsAndLiabilitiesMember" xlink:to="etn_LongTermAssetsAndLiabilitiesMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_LongTermAssetsAndLiabilitiesMember_lbl" xml:lang="en-US">Long-term assets and liabilities [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_LongTermAssetsAndLiabilitiesMember_lbl" xml:lang="en-US">Long-term assets and liabilities.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAbstract" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAbstract" xlink:to="lab_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAbstract" xml:lang="en-US">Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAbstract" xml:lang="en-US">Accruals and other adjustments</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeBenefits" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeBenefits" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeBenefits" xlink:to="lab_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeBenefits" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeBenefits" xml:lang="en-US">Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Benefits</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeBenefits" xml:lang="en-US">Employee benefits</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredTaxAssetsOther" xlink:label="us-gaap_DeferredTaxAssetsOther" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOther" xlink:to="lab_DeferredTaxAssetsOther" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredTaxAssetsOther" xml:lang="en-US">Deferred Tax Assets, Other</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DeferredTaxAssetsOther" xml:lang="en-US">Deferred Tax Assets Other items</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredTaxLiabilitiesOther" xlink:label="us-gaap_DeferredTaxLiabilitiesOther" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesOther" xlink:to="lab_DeferredTaxLiabilitiesOther" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredTaxLiabilitiesOther" xml:lang="en-US">Deferred Tax Liabilities, Other</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DeferredTaxLiabilitiesOther" xml:lang="en-US">Deferred tax liabilities Other items</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic" xlink:to="lab_DeferredTaxAssetsOperatingLossCarryforwardsDomestic" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredTaxAssetsOperatingLossCarryforwardsDomestic" xml:lang="en-US">Deferred Tax Assets, Operating Loss Carryforwards, Domestic</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_DeferredTaxAssetsOperatingLossCarryforwardsDomestic" xml:lang="en-US">United States Federal deferred income tax assets for income tax loss carryforwards</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_DeferredTaxAssetsOperatingLossCarryforwardsDomestic" xml:lang="en-US">United States Federal deferred income tax assets for income tax loss carryforwards</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DeferredTaxAssetsOperatingLossCarryforwardsDomestic" xml:lang="en-US">United States Federal income tax loss carryforwards</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:to="lab_DeferredTaxAssetsOperatingLossCarryforwardsForeign" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xml:lang="en-US">Deferred Tax Assets, Operating Loss Carryforwards, Foreign</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xml:lang="en-US">Non-United States deferred income tax assets for income tax loss carryforwards</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xml:lang="en-US">Non-United States tax loss carryforwards</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign" xlink:to="lab_DeferredTaxAssetsTaxCreditCarryforwardsForeign" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredTaxAssetsTaxCreditCarryforwardsForeign" xml:lang="en-US">Deferred Tax Assets, Tax Credit Carryforwards, Foreign</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DeferredTaxAssetsTaxCreditCarryforwardsForeign" xml:lang="en-US">Non-United States income tax credit carryforwards</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:to="lab_DeferredTaxAssetsLiabilitiesNet" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredTaxAssetsLiabilitiesNet" xml:lang="en-US">Deferred Tax Assets (Liabilities), Net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_DeferredTaxAssetsLiabilitiesNet" xml:lang="en-US">Total deferred income taxes</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ComponentsOfCurrentAndLongTermDeferredIncomeTaxesTextBlock" xlink:label="etn_ComponentsOfCurrentAndLongTermDeferredIncomeTaxesTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ComponentsOfCurrentAndLongTermDeferredIncomeTaxesTextBlock" xlink:to="etn_ComponentsOfCurrentAndLongTermDeferredIncomeTaxesTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ComponentsOfCurrentAndLongTermDeferredIncomeTaxesTextBlock_lbl" xml:lang="en-US">Components Of Current And Long Term Deferred Income Taxes [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ComponentsOfCurrentAndLongTermDeferredIncomeTaxesTextBlock_lbl" xml:lang="en-US">Components of current and long-term deferred income taxes</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ComponentsOfCurrentAndLongTermDeferredIncomeTaxesTextBlock_lbl" xml:lang="en-US">Components of current and long-term deferred income taxes.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ExpirationDate2011Through2015Member" xlink:label="etn_ExpirationDate2011Through2015Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ExpirationDate2011Through2015Member" xlink:to="etn_ExpirationDate2011Through2015Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ExpirationDate2011Through2015Member_lbl" xml:lang="en-US">2011 through 2015 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ExpirationDate2011Through2015Member_lbl" xml:lang="en-US">Expiration date 2011 through 2015.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ExpirationDate2016Through2020Member" xlink:label="etn_ExpirationDate2016Through2020Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ExpirationDate2016Through2020Member" xlink:to="etn_ExpirationDate2016Through2020Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ExpirationDate2016Through2020Member_lbl" xml:lang="en-US">2016 through 2020 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ExpirationDate2016Through2020Member_lbl" xml:lang="en-US">Expiration date 2016 through 2020.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ExpirationDate2021Through2025Member" xlink:label="etn_ExpirationDate2021Through2025Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ExpirationDate2021Through2025Member" xlink:to="etn_ExpirationDate2021Through2025Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ExpirationDate2021Through2025Member_lbl" xml:lang="en-US">2021 through 2025 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ExpirationDate2021Through2025Member_lbl" xml:lang="en-US">Expiration date 2021 through 2025.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ExpirationDate2026Through2030Member" xlink:label="etn_ExpirationDate2026Through2030Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ExpirationDate2026Through2030Member" xlink:to="etn_ExpirationDate2026Through2030Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ExpirationDate2026Through2030Member_lbl" xml:lang="en-US">2026 through 2030 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ExpirationDate2026Through2030Member_lbl" xml:lang="en-US">Expiration date 2026 through 2030.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_NotSubjectToExpirationMember" xlink:label="etn_NotSubjectToExpirationMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_NotSubjectToExpirationMember" xlink:to="etn_NotSubjectToExpirationMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_NotSubjectToExpirationMember_lbl" xml:lang="en-US">Not subject to expiration [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_NotSubjectToExpirationMember_lbl" xml:lang="en-US">Not subject to expiration.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_RelatedValuationAllowanceMember" xlink:label="etn_RelatedValuationAllowanceMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_RelatedValuationAllowanceMember" xlink:to="etn_RelatedValuationAllowanceMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_RelatedValuationAllowanceMember_lbl" xml:lang="en-US">Related valuation allowance [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_RelatedValuationAllowanceMember_lbl" xml:lang="en-US">Related valuation allowance.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward" xlink:label="us-gaap_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward" xlink:to="lab_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward" xml:lang="en-US">Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward" xml:lang="en-US">Summary of gross unrecognized income tax benefits</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsTextBlock_lbl" xml:lang="en-US">Reconciliation Of Unrecognized Tax Benefits Excluding Amounts Pertaining To Examined Tax Returns [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsTextBlock_lbl" xml:lang="en-US">Summary of gross unrecognized income tax benefits</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsTextBlock_lbl" xml:lang="en-US">Reconciliation of unrecognized tax benefits excluding amounts pertaining to examined tax returns.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_UnrecognizedTaxBenefits" xlink:label="us-gaap_UnrecognizedTaxBenefits" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefits" xlink:to="lab_UnrecognizedTaxBenefits" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_UnrecognizedTaxBenefits" xml:lang="en-US">Unrecognized Tax Benefits</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_UnrecognizedTaxBenefits" xml:lang="en-US">Balance at December 31</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_UnrecognizedTaxBenefits" xml:lang="en-US">Balance at January 1</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities" xlink:label="us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities" xlink:to="lab_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities" xml:lang="en-US">Unrecognized Tax Benefits, Decreases Resulting from Settlements with Taxing Authorities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities" xml:lang="en-US">Decreases relating to settlements with tax authorities</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations" xlink:label="us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations" xlink:to="lab_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations" xml:lang="en-US">Unrecognized Tax Benefits, Reductions Resulting from Lapse of Applicable Statute of Limitations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations" xml:lang="en-US">Decreases as a result of a lapse of the applicable statute of limitations</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions" xlink:label="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions" xlink:to="lab_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions" xml:lang="en-US">Unrecognized Tax Benefits, Increases Resulting from Current Period Tax Positions</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions" xml:lang="en-US">Increases as a result of positions taken during the current year</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_UnrecognizedTaxBenefitsTransfersResultingFromValuationAllowances" xlink:label="etn_UnrecognizedTaxBenefitsTransfersResultingFromValuationAllowances" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_UnrecognizedTaxBenefitsTransfersResultingFromValuationAllowances" xlink:to="etn_UnrecognizedTaxBenefitsTransfersResultingFromValuationAllowances_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_UnrecognizedTaxBenefitsTransfersResultingFromValuationAllowances_lbl" xml:lang="en-US">Unrecognized Tax Benefits Transfers Resulting From Valuation Allowances</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_UnrecognizedTaxBenefitsTransfersResultingFromValuationAllowances_lbl" xml:lang="en-US">Transfers from (to) valuation allowances</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_UnrecognizedTaxBenefitsTransfersResultingFromValuationAllowances_lbl" xml:lang="en-US">Unrecognized tax benefits transfers resulting from valuation allowances.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_UnrecognizedTaxBenefitsIncreasesOther" xlink:label="etn_UnrecognizedTaxBenefitsIncreasesOther" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_UnrecognizedTaxBenefitsIncreasesOther" xlink:to="etn_UnrecognizedTaxBenefitsIncreasesOther_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_UnrecognizedTaxBenefitsIncreasesOther_lbl" xml:lang="en-US">Unrecognized Tax Benefits Increases Other</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_UnrecognizedTaxBenefitsIncreasesOther_lbl" xml:lang="en-US">Other increases</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_UnrecognizedTaxBenefitsIncreasesOther_lbl" xml:lang="en-US">Unrecognized tax benefits increases other.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_UnrecognizedTaxBenefitsOtherDecreasesIncludingForeignCurrencyTranslation" xlink:label="etn_UnrecognizedTaxBenefitsOtherDecreasesIncludingForeignCurrencyTranslation" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_UnrecognizedTaxBenefitsOtherDecreasesIncludingForeignCurrencyTranslation" xlink:to="etn_UnrecognizedTaxBenefitsOtherDecreasesIncludingForeignCurrencyTranslation_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_UnrecognizedTaxBenefitsOtherDecreasesIncludingForeignCurrencyTranslation_lbl" xml:lang="en-US">Unrecognized Tax Benefits Other Decreases Including Foreign Currency Translation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_UnrecognizedTaxBenefitsOtherDecreasesIncludingForeignCurrencyTranslation_lbl" xml:lang="en-US">Other decreases, including foreign currency translation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_UnrecognizedTaxBenefitsOtherDecreasesIncludingForeignCurrencyTranslation_lbl" xml:lang="en-US">Unrecognized tax benefits other decreases including foreign currency translation.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_UnrecognizedTaxBenefitsBalancesRelatedToAcquiredBusinesses" xlink:label="etn_UnrecognizedTaxBenefitsBalancesRelatedToAcquiredBusinesses" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_UnrecognizedTaxBenefitsBalancesRelatedToAcquiredBusinesses" xlink:to="etn_UnrecognizedTaxBenefitsBalancesRelatedToAcquiredBusinesses_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_UnrecognizedTaxBenefitsBalancesRelatedToAcquiredBusinesses_lbl" xml:lang="en-US">Unrecognized Tax Benefits Balances Related To Acquired Businesses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_UnrecognizedTaxBenefitsBalancesRelatedToAcquiredBusinesses_lbl" xml:lang="en-US">Balances related to acquired businesses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_UnrecognizedTaxBenefitsBalancesRelatedToAcquiredBusinesses_lbl" xml:lang="en-US">Unrecognized tax benefits balances related to acquired businesses.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredTaxAssetsNet" xlink:label="us-gaap_DeferredTaxAssetsNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNet" xlink:to="lab_DeferredTaxAssetsNet" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredTaxAssetsNet" xml:lang="en-US">Deferred Tax Assets, Net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_DeferredTaxAssetsNet" xml:lang="en-US">Deferred Tax Assets, Net, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DeferredTaxAssetsNet" xml:lang="en-US">Federal deferred income tax assets</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_TaxesOnUndistributedEarningsOfForeignSubsidiaries" xlink:label="etn_TaxesOnUndistributedEarningsOfForeignSubsidiaries" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_TaxesOnUndistributedEarningsOfForeignSubsidiaries" xlink:to="etn_TaxesOnUndistributedEarningsOfForeignSubsidiaries_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_TaxesOnUndistributedEarningsOfForeignSubsidiaries_lbl" xml:lang="en-US">Taxes On Undistributed Earnings Of Foreign Subsidiaries</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_TaxesOnUndistributedEarningsOfForeignSubsidiaries_lbl" xml:lang="en-US">Undistributed earnings of foreign subsidiaries for which no income tax provision made</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_TaxesOnUndistributedEarningsOfForeignSubsidiaries_lbl" xml:lang="en-US">Taxes on undistributed earnings of foreign subsidiaries.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_PeriodToIncurCumulativePretaxIncome" xlink:label="etn_PeriodToIncurCumulativePretaxIncome" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_PeriodToIncurCumulativePretaxIncome" xlink:to="etn_PeriodToIncurCumulativePretaxIncome_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_PeriodToIncurCumulativePretaxIncome_lbl" xml:lang="en-US">Period To Incur Cumulative Pretax Income</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_PeriodToIncurCumulativePretaxIncome_lbl" xml:lang="en-US">Period to experience cumulative pretax income in a particular jurisdiction</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_PeriodToIncurCumulativePretaxIncome_lbl" xml:lang="en-US">Period to incur cumulative pretax income.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_TaxableIncomeInCarryforwardPeriod" xlink:label="etn_TaxableIncomeInCarryforwardPeriod" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_TaxableIncomeInCarryforwardPeriod" xlink:to="etn_TaxableIncomeInCarryforwardPeriod_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_TaxableIncomeInCarryforwardPeriod_lbl" xml:lang="en-US">Taxable Income In carryforward period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_TaxableIncomeInCarryforwardPeriod_lbl" xml:lang="en-US">Taxable Income required for utilizing deferred tax asset over 20 years</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_TaxableIncomeInCarryforwardPeriod_lbl" xml:lang="en-US">Taxable income in carryforward period.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DebtTextualsAbstract" xlink:label="etn_DebtTextualsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DebtTextualsAbstract" xlink:to="etn_DebtTextualsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DebtTextualsAbstract_lbl" xml:lang="en-US">Debt (Textuals) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DebtTextualsAbstract_lbl" xml:lang="en-US">Debt.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DebtTextualsAbstract_lbl" xml:lang="en-US">Debt (Textuals) [Abstract]</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ScheduleOfGoodwillAbstract" xlink:label="etn_ScheduleOfGoodwillAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ScheduleOfGoodwillAbstract" xlink:to="etn_ScheduleOfGoodwillAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ScheduleOfGoodwillAbstract_lbl" xml:lang="en-US">Schedule Of Goodwill [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ScheduleOfGoodwillAbstract_lbl" xml:lang="en-US">Summary of goodwill</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ScheduleOfGoodwillAbstract_lbl" xml:lang="en-US">Summary of goodwill.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_TruckMember" xlink:label="etn_TruckMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_TruckMember" xlink:to="etn_TruckMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_TruckMember_lbl" xml:lang="en-US">Truck [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_TruckMember_lbl" xml:lang="en-US">Truck.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_PatentsAndTechnologyMember" xlink:label="etn_PatentsAndTechnologyMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_PatentsAndTechnologyMember" xlink:to="etn_PatentsAndTechnologyMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_PatentsAndTechnologyMember_lbl" xml:lang="en-US">Patents and Technology [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_PatentsAndTechnologyMember_lbl" xml:lang="en-US">Patents And Technology Member.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LongTermDebtAndCapitalLeaseObligationsAbstract" xlink:label="us-gaap_LongTermDebtAndCapitalLeaseObligationsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtAndCapitalLeaseObligationsAbstract" xlink:to="lab_LongTermDebtAndCapitalLeaseObligationsAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_LongTermDebtAndCapitalLeaseObligationsAbstract" xml:lang="en-US">Long-term Debt and Capital Lease Obligations [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_LongTermDebtAndCapitalLeaseObligationsAbstract" xml:lang="en-US">Summary of long-term debt, including current portion</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Note5Point75PercentageDue2012Member" xlink:label="etn_Note5Point75PercentageDue2012Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Note5Point75PercentageDue2012Member" xlink:to="etn_Note5Point75PercentageDue2012Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Note5Point75PercentageDue2012Member_lbl" xml:lang="en-US">5.75% notes due 2012 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Note5Point75PercentageDue2012Member_lbl" xml:lang="en-US">Note 5 Point 75 Percentage Due 2012.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Note7Point58PercentageDue2012Member" xlink:label="etn_Note7Point58PercentageDue2012Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Note7Point58PercentageDue2012Member" xlink:to="etn_Note7Point58PercentageDue2012Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Note7Point58PercentageDue2012Member_lbl" xml:lang="en-US">7.58% notes due 2012 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Note7Point58PercentageDue2012Member_lbl" xml:lang="en-US">7.58% notes due 2012.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Note4Point9PercentageDue2013Member" xlink:label="etn_Note4Point9PercentageDue2013Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Note4Point9PercentageDue2013Member" xlink:to="etn_Note4Point9PercentageDue2013Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Note4Point9PercentageDue2013Member_lbl" xml:lang="en-US">4.9% notes due 2013 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Note4Point9PercentageDue2013Member_lbl" xml:lang="en-US">4.9% notes due 2013.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Note5Point80PercentageDue2013Member" xlink:label="etn_Note5Point80PercentageDue2013Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Note5Point80PercentageDue2013Member" xlink:to="etn_Note5Point80PercentageDue2013Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Note5Point80PercentageDue2013Member_lbl" xml:lang="en-US">5.80% notes due 2013 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Note5Point80PercentageDue2013Member_lbl" xml:lang="en-US">5.80% notes due 2013.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Note5Point95PercentageDue2014Member" xlink:label="etn_Note5Point95PercentageDue2014Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Note5Point95PercentageDue2014Member" xlink:to="etn_Note5Point95PercentageDue2014Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Note5Point95PercentageDue2014Member_lbl" xml:lang="en-US">5.95% notes due 2014 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Note5Point95PercentageDue2014Member_lbl" xml:lang="en-US">5.95% notes due 2014.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Debentures12Point5PercentageDue2014Member" xlink:label="etn_Debentures12Point5PercentageDue2014Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Debentures12Point5PercentageDue2014Member" xlink:to="etn_Debentures12Point5PercentageDue2014Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Debentures12Point5PercentageDue2014Member_lbl" xml:lang="en-US">12.5% U.K. pound sterling debentures due 2014 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Debentures12Point5PercentageDue2014Member_lbl" xml:lang="en-US">12.5% U.K. pound sterling debentures due 2014.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Note4Point65PercentageDue2015Member" xlink:label="etn_Note4Point65PercentageDue2015Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Note4Point65PercentageDue2015Member" xlink:to="etn_Note4Point65PercentageDue2015Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Note4Point65PercentageDue2015Member_lbl" xml:lang="en-US">4.65% notes due 2015 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Note4Point65PercentageDue2015Member_lbl" xml:lang="en-US">4.65% notes due 2015.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Note5Point3PercentageDue2017Member" xlink:label="etn_Note5Point3PercentageDue2017Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Note5Point3PercentageDue2017Member" xlink:to="etn_Note5Point3PercentageDue2017Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Note5Point3PercentageDue2017Member_lbl" xml:lang="en-US">5.3% notes due 2017 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Note5Point3PercentageDue2017Member_lbl" xml:lang="en-US">5.3% notes due 2017.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Note6Point875PercentageTo7Point09PercentageDue2018Member" xlink:label="etn_Note6Point875PercentageTo7Point09PercentageDue2018Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Note6Point875PercentageTo7Point09PercentageDue2018Member" xlink:to="etn_Note6Point875PercentageTo7Point09PercentageDue2018Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Note6Point875PercentageTo7Point09PercentageDue2018Member_lbl" xml:lang="en-US">6.875% to 7.09% notes due 2018 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Note6Point875PercentageTo7Point09PercentageDue2018Member_lbl" xml:lang="en-US">6.875% to 7.09% notes due 2018.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Note5Point6PercentageDue2018Member" xlink:label="etn_Note5Point6PercentageDue2018Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Note5Point6PercentageDue2018Member" xlink:to="etn_Note5Point6PercentageDue2018Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Note5Point6PercentageDue2018Member_lbl" xml:lang="en-US">5.6% notes due 2018 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Note5Point6PercentageDue2018Member_lbl" xml:lang="en-US">5.6% notes due 2018.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Note4Point215PercentageDue2018Member" xlink:label="etn_Note4Point215PercentageDue2018Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Note4Point215PercentageDue2018Member" xlink:to="etn_Note4Point215PercentageDue2018Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Note4Point215PercentageDue2018Member_lbl" xml:lang="en-US">4.215% Japanese Yen notes due 2018 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Note4Point215PercentageDue2018Member_lbl" xml:lang="en-US">4.215% Japanese Yen notes due 2018.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Note6Point95PercentageDue2019Member" xlink:label="etn_Note6Point95PercentageDue2019Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Note6Point95PercentageDue2019Member" xlink:to="etn_Note6Point95PercentageDue2019Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Note6Point95PercentageDue2019Member_lbl" xml:lang="en-US">6.95% notes due 2019 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Note6Point95PercentageDue2019Member_lbl" xml:lang="en-US">6.95% notes due 2019.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Note8Point10PercentageDue2022Member" xlink:label="etn_Note8Point10PercentageDue2022Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Note8Point10PercentageDue2022Member" xlink:to="etn_Note8Point10PercentageDue2022Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Note8Point10PercentageDue2022Member_lbl" xml:lang="en-US">8.10% debentures due 2022 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Note8Point10PercentageDue2022Member_lbl" xml:lang="en-US">8.10% debentures due 2022.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Debentures7Point625PercentageDue2024Member" xlink:label="etn_Debentures7Point625PercentageDue2024Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Debentures7Point625PercentageDue2024Member" xlink:to="etn_Debentures7Point625PercentageDue2024Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Debentures7Point625PercentageDue2024Member_lbl" xml:lang="en-US">7.625% debentures due 2024 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Debentures7Point625PercentageDue2024Member_lbl" xml:lang="en-US">7.625% debentures due 2024.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Debentures7Point875PercentageDue2026Member" xlink:label="etn_Debentures7Point875PercentageDue2026Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Debentures7Point875PercentageDue2026Member" xlink:to="etn_Debentures7Point875PercentageDue2026Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Debentures7Point875PercentageDue2026Member_lbl" xml:lang="en-US">7.875% debentures due 2026 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Debentures7Point875PercentageDue2026Member_lbl" xml:lang="en-US">7.875% debentures due 2026.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Debentures7Point65PercentageDue2029Member" xlink:label="etn_Debentures7Point65PercentageDue2029Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Debentures7Point65PercentageDue2029Member" xlink:to="etn_Debentures7Point65PercentageDue2029Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Debentures7Point65PercentageDue2029Member_lbl" xml:lang="en-US">7.65% debentures due 2029 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Debentures7Point65PercentageDue2029Member_lbl" xml:lang="en-US">7.65% debentures due 2029.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Debentures5Point45PercentageDue2034Member" xlink:label="etn_Debentures5Point45PercentageDue2034Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Debentures5Point45PercentageDue2034Member" xlink:to="etn_Debentures5Point45PercentageDue2034Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Debentures5Point45PercentageDue2034Member_lbl" xml:lang="en-US">5.45% debentures due 2034 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Debentures5Point45PercentageDue2034Member_lbl" xml:lang="en-US">5.45% debentures due 2034.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Note5Point25PercentageDue2035Member" xlink:label="etn_Note5Point25PercentageDue2035Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Note5Point25PercentageDue2035Member" xlink:to="etn_Note5Point25PercentageDue2035Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Note5Point25PercentageDue2035Member_lbl" xml:lang="en-US">5.25% notes due 2035 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Note5Point25PercentageDue2035Member_lbl" xml:lang="en-US">5.25% notes due 2035.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Note5Point8PercentageDue2037Member" xlink:label="etn_Note5Point8PercentageDue2037Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Note5Point8PercentageDue2037Member" xlink:to="etn_Note5Point8PercentageDue2037Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Note5Point8PercentageDue2037Member_lbl" xml:lang="en-US">5.8% notes due 2037 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Note5Point8PercentageDue2037Member_lbl" xml:lang="en-US">5.8% notes due 2037.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Debentures8Point875PercentageDue2019Member" xlink:label="etn_Debentures8Point875PercentageDue2019Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Debentures8Point875PercentageDue2019Member" xlink:to="etn_Debentures8Point875PercentageDue2019Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Debentures8Point875PercentageDue2019Member_lbl" xml:lang="en-US">8-7/8% debentures due 2019 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Debentures8Point875PercentageDue2019Member_lbl" xml:lang="en-US">8-7/8% debentures due 2019.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_Debentures6Point5PercentageDue2025Member" xlink:label="etn_Debentures6Point5PercentageDue2025Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_Debentures6Point5PercentageDue2025Member" xlink:to="etn_Debentures6Point5PercentageDue2025Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_Debentures6Point5PercentageDue2025Member_lbl" xml:lang="en-US">6-1/2% debentures due 2025 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_Debentures6Point5PercentageDue2025Member_lbl" xml:lang="en-US">6-1/2% debentures due 2025.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_LongTermDebtAndCapitalLeaseObligation" xlink:label="etn_LongTermDebtAndCapitalLeaseObligation" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_LongTermDebtAndCapitalLeaseObligation" xlink:to="etn_LongTermDebtAndCapitalLeaseObligation_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_LongTermDebtAndCapitalLeaseObligation_lbl" xml:lang="en-US">Long Term Debt and Capital Lease Obligation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_LongTermDebtAndCapitalLeaseObligation_lbl" xml:lang="en-US">Total long-term debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_LongTermDebtAndCapitalLeaseObligation_lbl" xml:lang="en-US">Total long-term debt.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="us-gaap_LongtermDebtTypeAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="lab_LongtermDebtTypeAxis" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_LongtermDebtTypeAxis" xml:lang="en-US">Long-term Debt, Type [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="us-gaap_LongtermDebtTypeDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongtermDebtTypeDomain" xlink:to="lab_LongtermDebtTypeDomain" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_LongtermDebtTypeDomain" xml:lang="en-US">Long-term Debt, Type [Domain]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="us-gaap_ScheduleOfShortTermDebtTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShortTermDebtTable" xlink:to="lab_ScheduleOfShortTermDebtTable" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ScheduleOfShortTermDebtTable" xml:lang="en-US">Schedule of Short-term Debt [Table]</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DebtInstrumentConvertedFaceAmount" xlink:label="etn_DebtInstrumentConvertedFaceAmount" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DebtInstrumentConvertedFaceAmount" xlink:to="etn_DebtInstrumentConvertedFaceAmount_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DebtInstrumentConvertedFaceAmount_lbl" xml:lang="en-US">Debt Instrument Converted Face Amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DebtInstrumentConvertedFaceAmount_lbl" xml:lang="en-US">Amount Converted to Floating Rate by interest rate swap</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DebtInstrumentConvertedFaceAmount_lbl" xml:lang="en-US">Amount Converted to Floating Rate by interest rate swap.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementGeographicalAxis" xlink:label="us-gaap_StatementGeographicalAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementGeographicalAxis" xlink:to="us-gaap_StatementGeographicalAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementGeographicalAxis_lbl" xml:lang="en-US">Statement Geographical [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SegmentGeographicalDomain" xlink:label="us-gaap_SegmentGeographicalDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentGeographicalDomain" xlink:to="us-gaap_SegmentGeographicalDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentGeographicalDomain_lbl" xml:lang="en-US">Segment Geographical [Domain]</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_UnitedStatesMember" xlink:label="etn_UnitedStatesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_UnitedStatesMember" xlink:to="etn_UnitedStatesMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_UnitedStatesMember_lbl" xml:lang="en-US">United States [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_UnitedStatesMember_lbl" xml:lang="en-US">United States.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_OtherShortTermDebtUnitedStatesMember" xlink:label="etn_OtherShortTermDebtUnitedStatesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_OtherShortTermDebtUnitedStatesMember" xlink:to="etn_OtherShortTermDebtUnitedStatesMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_OtherShortTermDebtUnitedStatesMember_lbl" xml:lang="en-US">Other Short Term Debt United States [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_OtherShortTermDebtUnitedStatesMember_lbl" xml:lang="en-US">Other Short Term Debt United States.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ForeignCountriesMember" xlink:label="etn_ForeignCountriesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ForeignCountriesMember" xlink:to="etn_ForeignCountriesMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ForeignCountriesMember_lbl" xml:lang="en-US">Foreign Countries [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ForeignCountriesMember_lbl" xml:lang="en-US">Foreign Countries Member.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="us-gaap_ShortTermDebtLineItems" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtLineItems" xlink:to="lab_ShortTermDebtLineItems" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShortTermDebtLineItems" xml:lang="en-US">Short-term Debt [Line Items]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LineOfCreditFacilityAmountOutstanding" xlink:label="us-gaap_LineOfCreditFacilityAmountOutstanding" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityAmountOutstanding" xlink:to="lab_LineOfCreditFacilityAmountOutstanding" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_LineOfCreditFacilityAmountOutstanding" xml:lang="en-US">Line of Credit Facility, Amount Outstanding</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_LineOfCreditFacilityAmountOutstanding" xml:lang="en-US">Outstanding Borrowings under Line of Credit Facilities</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_LineOfCreditFacilityMaximumBorrowingCapacity" xml:lang="en-US">Line of Credit Facility, Maximum Borrowing Capacity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_LineOfCreditFacilityMaximumBorrowingCapacity" xml:lang="en-US">Revolving credit facilities</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_LineOfCreditExpiredInEachYear" xlink:to="etn_LineOfCreditExpiredInEachYear_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_LineOfCreditExpiredInEachYear_lbl" xml:lang="en-US">Line Of Credit Expired In Each Year</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_LineOfCreditExpiredInEachYear_lbl" xml:lang="en-US">Line Of Credit expired in each year 2011 through 2013</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_LineOfCreditExpiredInEachYear_lbl" xml:lang="en-US">Line Of Credit Expired in each year.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxesTextBlock" xlink:label="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxesTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxesTextBlock" xlink:to="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxesTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxesTextBlock_lbl" xml:lang="en-US">Income Loss From Continuing Operations Before Income Taxes [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxesTextBlock_lbl" xml:lang="en-US">Summary of income from continuing operations before income taxes and income tax expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxesTextBlock_lbl" xml:lang="en-US">Income loss from continuing operations before income taxes.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxesAbstract" xlink:label="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxesAbstract" xlink:to="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxesAbstract_lbl" xml:lang="en-US">Income Loss From Continuing Operations Before Income Taxes Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxesAbstract_lbl" xml:lang="en-US">Income (loss) from continuing operations before income taxes</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxesAbstract_lbl" xml:lang="en-US">Income loss from continuing operations before income taxes.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_IncomeTaxExpenseBenefitTextBlock" xlink:label="etn_IncomeTaxExpenseBenefitTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_IncomeTaxExpenseBenefitTextBlock" xlink:to="etn_IncomeTaxExpenseBenefitTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_IncomeTaxExpenseBenefitTextBlock_lbl" xml:lang="en-US">Income Tax Expense Benefit [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_IncomeTaxExpenseBenefitTextBlock_lbl" xml:lang="en-US">Income tax expense (benefit) from continuing operations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_IncomeTaxExpenseBenefitTextBlock_lbl" xml:lang="en-US">Income tax expense benefit.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CurrentIncomeTaxExpenseBenefitAbstract" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefitAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentIncomeTaxExpenseBenefitAbstract" xlink:to="lab_CurrentIncomeTaxExpenseBenefitAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_CurrentIncomeTaxExpenseBenefitAbstract" xml:lang="en-US">Current Income Tax Expense (Benefit) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_CurrentIncomeTaxExpenseBenefitAbstract" xml:lang="en-US">Current</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefitAbstract" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefitAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefitAbstract" xlink:to="lab_DeferredIncomeTaxExpenseBenefitAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredIncomeTaxExpenseBenefitAbstract" xml:lang="en-US">Deferred Income Tax Expense (Benefit) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DeferredIncomeTaxExpenseBenefitAbstract" xml:lang="en-US">Deferred</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationDeductionsOther" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationDeductionsOther" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectiveIncomeTaxRateReconciliationDeductionsOther" xlink:to="lab_EffectiveIncomeTaxRateReconciliationDeductionsOther" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EffectiveIncomeTaxRateReconciliationDeductionsOther" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Deductions, Other</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_EffectiveIncomeTaxRateReconciliationDeductionsOther" xml:lang="en-US">United States operations deductible interest reconciliation rate</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IncomeTaxesPaid" xlink:label="us-gaap_IncomeTaxesPaid" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaid" xlink:to="lab_IncomeTaxesPaid" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_IncomeTaxesPaid" xml:lang="en-US">Income Taxes Paid</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_IncomeTaxesPaid" xml:lang="en-US">Worldwide income tax Paid</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IncomeTaxReconciliationTaxSettlements" xlink:label="us-gaap_IncomeTaxReconciliationTaxSettlements" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationTaxSettlements" xlink:to="lab_IncomeTaxReconciliationTaxSettlements" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_IncomeTaxReconciliationTaxSettlements" xml:lang="en-US">Income Tax Reconciliation, Tax Settlements</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_IncomeTaxReconciliationTaxSettlements" xml:lang="en-US">Income Tax Reconciliation, Tax Settlements, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_IncomeTaxReconciliationTaxSettlements" xml:lang="en-US">Adjustment of income tax expense related to an income tax audit of transfer prices for years 2005 to 2009</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccruals" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccruals" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccruals" xlink:to="lab_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccruals" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccruals" xml:lang="en-US">Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccruals" xml:lang="en-US">Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccruals" xml:lang="en-US">Other accruals and adjustments</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment" xlink:label="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment" xlink:to="lab_DeferredTaxLiabilitiesPropertyPlantAndEquipment" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredTaxLiabilitiesPropertyPlantAndEquipment" xml:lang="en-US">Deferred Tax Liabilities, Property, Plant and Equipment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DeferredTaxLiabilitiesPropertyPlantAndEquipment" xml:lang="en-US">Depreciation and amortization</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OperatingLossCarryforwards" xlink:label="us-gaap_OperatingLossCarryforwards" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLossCarryforwards" xlink:to="lab_OperatingLossCarryforwards" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OperatingLossCarryforwards" xml:lang="en-US">Operating Loss Carryforwards</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_OperatingLossCarryforwards" xml:lang="en-US">United States state and local income tax loss carryforwards - net of Federal tax effect</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_OperatingLossCarryforwards" xml:lang="en-US">Non-United States income tax loss carryforwards</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_OperatingLossCarryforwards" xml:lang="en-US">United States Federal income tax loss carryforwards</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OperatingLossCarryforwardsValuationAllowance" xlink:label="us-gaap_OperatingLossCarryforwardsValuationAllowance" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLossCarryforwardsValuationAllowance" xlink:to="lab_OperatingLossCarryforwardsValuationAllowance" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OperatingLossCarryforwardsValuationAllowance" xml:lang="en-US">Operating Loss Carryforwards, Valuation Allowance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_OperatingLossCarryforwardsValuationAllowance" xml:lang="en-US">United States state and local income tax loss carryforwards - net of Federal tax effect, Valuation allowance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_OperatingLossCarryforwardsValuationAllowance" xml:lang="en-US">Non-United States income tax loss carryforwards, Valuation allowance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_OperatingLossCarryforwardsValuationAllowance" xml:lang="en-US">United States Federal income tax loss carryforwards, Valuation allowances</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_TaxCreditCarryforwardAmount" xlink:label="us-gaap_TaxCreditCarryforwardAmount" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TaxCreditCarryforwardAmount" xlink:to="lab_TaxCreditCarryforwardAmount" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_TaxCreditCarryforwardAmount" xml:lang="en-US">Tax Credit Carryforward, Amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_TaxCreditCarryforwardAmount" xml:lang="en-US">United States state and local income tax credit carryforwards -net of Federal tax effect</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_TaxCreditCarryforwardAmount" xml:lang="en-US">Non-United States income tax credit carryforwards</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_TaxCreditCarryforwardAmount" xml:lang="en-US">United States Federal income tax credit carryforwards</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_TaxCreditCarryforwardValuationAllowance" xlink:label="us-gaap_TaxCreditCarryforwardValuationAllowance" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TaxCreditCarryforwardValuationAllowance" xlink:to="lab_TaxCreditCarryforwardValuationAllowance" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_TaxCreditCarryforwardValuationAllowance" xml:lang="en-US">Tax Credit Carryforward, Valuation Allowance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_TaxCreditCarryforwardValuationAllowance" xml:lang="en-US">United States state and local income tax credit carryforwards -net of Federal tax effect, Valuation allowances</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_TaxCreditCarryforwardValuationAllowance" xml:lang="en-US">Non-United States income tax credit carryforwards, Valuation allowances</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_TaxCreditCarryforwardValuationAllowance" xml:lang="en-US">United States Federal income tax credit carryforwards , Valuation allowances</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued" xlink:label="us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued" xlink:to="lab_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued" xml:lang="en-US">Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued" xml:lang="en-US">Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued" xml:lang="en-US">Accrued Penalties in Jurisdiction</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate" xlink:label="us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate" xlink:to="lab_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate" xml:lang="en-US">Unrecognized Tax Benefits that Would Impact Effective Tax Rate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate" xml:lang="en-US">Unrecognized tax benefits net impact on effective income tax rate</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IncomeTaxesPaidNetAbstract" xlink:label="us-gaap_IncomeTaxesPaidNetAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaidNetAbstract" xlink:to="lab_IncomeTaxesPaidNetAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_IncomeTaxesPaidNetAbstract" xml:lang="en-US">Income Taxes Paid, Net [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_IncomeTaxesPaidNetAbstract" xml:lang="en-US">Worldwide income tax payments</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_IncomeTaxesPaidNetTextBlock" xlink:label="etn_IncomeTaxesPaidNetTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_IncomeTaxesPaidNetTextBlock" xlink:to="etn_IncomeTaxesPaidNetTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_IncomeTaxesPaidNetTextBlock_lbl" xml:lang="en-US">Income Taxes Paid Net [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_IncomeTaxesPaidNetTextBlock_lbl" xml:lang="en-US">Worldwide income tax payments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_IncomeTaxesPaidNetTextBlock_lbl" xml:lang="en-US">Income taxes paid net.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DeferredTaxAssetsAndLiabilitiesTable" xlink:label="etn_DeferredTaxAssetsAndLiabilitiesTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DeferredTaxAssetsAndLiabilitiesTable" xlink:to="etn_DeferredTaxAssetsAndLiabilitiesTable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DeferredTaxAssetsAndLiabilitiesTable_lbl" xml:lang="en-US">Deferred Tax Assets and Liabilities [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DeferredTaxAssetsAndLiabilitiesTable_lbl" xml:lang="en-US">Deferred tax assets and liabilities.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DeferredTaxAssetsAndLiabilitiesAxis" xlink:label="etn_DeferredTaxAssetsAndLiabilitiesAxis" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DeferredTaxAssetsAndLiabilitiesAxis_lbl" xml:lang="en-US">Deferred Tax Assets And Liabilities [Axis]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_OperatingLossAndTaxCreditCarryForwardByExpirationDatesAxis_lbl" xml:lang="en-US">Operating loss and tax credit carry forward by expiration dates.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_OperatingLossAndTaxCreditCarryForwardByExpirationDatesDomain" xlink:label="etn_OperatingLossAndTaxCreditCarryForwardByExpirationDatesDomain" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_OperatingLossAndTaxCreditCarryForwardByExpirationDatesDomain_lbl" xml:lang="en-US">Operating loss and tax credit carry forward by expiration dates.</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsStateAndLocalTextBlock_lbl" xml:lang="en-US">Deferred Tax Assets Income Tax Loss Carryforwards And Income Tax Credit Carryforwards State And Local [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsStateAndLocalTextBlock_lbl" xml:lang="en-US">Summary of United States state and local tax loss carryforwards and tax credit carryforwards and expiration</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsStateAndLocalTextBlock_lbl" xml:lang="en-US">Deferred tax assets income tax loss carryforwards and income tax credit carryforwards state and local.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsDomesticAbstract" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsDomesticAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsDomesticAbstract_lbl" xml:lang="en-US">Deferred Tax Assets Income Tax Loss Carryforwards And Income Tax Credit Carryforwards Domestic Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsDomesticAbstract_lbl" xml:lang="en-US">Summary of United States Federal income tax loss carryforwards and income tax credit carryforwards and expiration dates</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsDomesticAbstract_lbl" xml:lang="en-US">Deferred tax assets income tax loss carryforwards and income tax credit carryforwards domestic.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsStateAndLocalAbstract" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsStateAndLocalAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsStateAndLocalAbstract" xlink:to="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsStateAndLocalAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsStateAndLocalAbstract_lbl" xml:lang="en-US">Deferred Tax Assets Income Tax Loss Carryforwards And Income Tax Credit Carryforwards State And Local Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsStateAndLocalAbstract_lbl" xml:lang="en-US">Summary of United States state and local tax loss carryforwards and tax credit carryforwards and expiration</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsStateAndLocalAbstract_lbl" xml:lang="en-US">Deferred tax assets income tax loss carryforwards and income tax credit carryforwards state and local.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_StateAndLocalMember" xlink:label="etn_StateAndLocalMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_StateAndLocalMember" xlink:to="etn_StateAndLocalMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_StateAndLocalMember_lbl" xml:lang="en-US">State And Local [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_StateAndLocalMember_lbl" xml:lang="en-US">State and local.</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsForeignTextBlock" xlink:to="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsForeignTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsForeignTextBlock_lbl" xml:lang="en-US">Deferred Tax Assets Income Tax Loss Carryforwards And Income Tax Credit Carryforwards Foreign [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsForeignTextBlock_lbl" xml:lang="en-US">Summary of non-United States subsidiaries tax loss carryforwards and expiration</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsForeignTextBlock_lbl" xml:lang="en-US">Deferred tax assets income tax loss carryforwards and income tax credit carryforwards foreign.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_IncreaseDecreaseAsResultOfPositionsTakenDuringPriorPeriodsAbstract" xlink:label="etn_IncreaseDecreaseAsResultOfPositionsTakenDuringPriorPeriodsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_IncreaseDecreaseAsResultOfPositionsTakenDuringPriorPeriodsAbstract" xlink:to="etn_IncreaseDecreaseAsResultOfPositionsTakenDuringPriorPeriodsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_IncreaseDecreaseAsResultOfPositionsTakenDuringPriorPeriodsAbstract_lbl" xml:lang="en-US">Increase Decrease As A Result Of Positions Taken During Prior Periods Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_IncreaseDecreaseAsResultOfPositionsTakenDuringPriorPeriodsAbstract_lbl" xml:lang="en-US">Increases and decreases as a result of positions taken during prior years</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_IncreaseDecreaseAsResultOfPositionsTakenDuringPriorPeriodsAbstract_lbl" xml:lang="en-US">Increase decrease as a result of positions taken during prior periods.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsDomesticTextBlock" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsDomesticTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsDomesticTextBlock" xlink:to="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsDomesticTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsDomesticTextBlock_lbl" xml:lang="en-US">Deferred Tax Assets Income Tax Loss Carryforwards And Income Tax Credit Carryforwards Domestic [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsDomesticTextBlock_lbl" xml:lang="en-US">Summary of United States Federal income tax loss carryforwards and income tax credit carryforwards and expiration dates</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditCarryforwardsDomesticTextBlock_lbl" xml:lang="en-US">Deferred tax assets income tax loss carryforwards and income tax credit carryforwards domestic.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditAbstractCarryforwardsForeignAbstract" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditAbstractCarryforwardsForeignAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditAbstractCarryforwardsForeignAbstract" xlink:to="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditAbstractCarryforwardsForeignAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditAbstractCarryforwardsForeignAbstract_lbl" xml:lang="en-US">Deferred Tax Assets Income Tax Loss Carryforwards And Income Tax Credit Abstract Carryforwards Foreign Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditAbstractCarryforwardsForeignAbstract_lbl" xml:lang="en-US">Summary of non-United States subsidiaries tax loss carryforwards and expiration</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DeferredTaxAssetsIncomeTaxLossCarryforwardsAndIncomeTaxCreditAbstractCarryforwardsForeignAbstract_lbl" xml:lang="en-US">Deferred tax assets income tax loss carryforwards and income tax credit carryforwards foreign.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ValuationAllowanceAmount" xlink:label="us-gaap_ValuationAllowanceAmount" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ValuationAllowanceAmount" xlink:to="lab_ValuationAllowanceAmount" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ValuationAllowanceAmount" xml:lang="en-US">Valuation Allowance, Amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ValuationAllowanceAmount" xml:lang="en-US">Valuation allowance recognized</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DeferredTaxAssetsAndLiabilitiesLineItems" xlink:label="etn_DeferredTaxAssetsAndLiabilitiesLineItems" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DeferredTaxAssetsAndLiabilitiesLineItems_lbl" xml:lang="en-US">Deferred Tax Assets and Liabilities [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DeferredTaxAssetsAndLiabilitiesLineItems_lbl" xml:lang="en-US">Deferred tax assets and liabilities.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_OperatingLossAndTaxCreditCarryForwardLineItems" xlink:label="etn_OperatingLossAndTaxCreditCarryForwardLineItems" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_OperatingLossAndTaxCreditCarryForwardLineItems" xlink:to="etn_OperatingLossAndTaxCreditCarryForwardLineItems_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_OperatingLossAndTaxCreditCarryForwardLineItems_lbl" xml:lang="en-US">Operating Loss and Tax Credit Carry Forward [Line Items]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_OperatingLossAndTaxCreditCarryForwardLineItems_lbl" xml:lang="en-US">Operating loss and tax credit carry forward.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_OperatingLossAndTaxCredtCarryForwardDomain" xlink:label="etn_OperatingLossAndTaxCredtCarryForwardDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_OperatingLossAndTaxCredtCarryForwardDomain" xlink:to="etn_OperatingLossAndTaxCredtCarryForwardDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_OperatingLossAndTaxCredtCarryForwardDomain_lbl" xml:lang="en-US">Operating Loss and Tax Credt Carry Forward [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_OperatingLossAndTaxCredtCarryForwardDomain_lbl" xml:lang="en-US">Operating loss and tax credt carry forward.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNetAbstract" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNetAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsLiabilitiesNetAbstract" xlink:to="lab_DeferredTaxAssetsLiabilitiesNetAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DeferredTaxAssetsLiabilitiesNetAbstract" xml:lang="en-US">Deferred Tax Assets (Liabilities), Net [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CommercialPaper" xlink:label="us-gaap_CommercialPaper" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommercialPaper" xlink:to="lab_CommercialPaper" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_CommercialPaper" xml:lang="en-US">Commercial Paper</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_CommercialPaper" xml:lang="en-US">Short term commercial paper in United States</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_WorldwideMember" xlink:label="etn_WorldwideMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_WorldwideMember" xlink:to="etn_WorldwideMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_WorldwideMember_lbl" xml:lang="en-US">Worldwide [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_WorldwideMember_lbl" xml:lang="en-US">Worldwide.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ShareholdersEquityDetailsAbstract" xlink:label="etn_ShareholdersEquityDetailsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ShareholdersEquityDetailsAbstract" xlink:to="etn_ShareholdersEquityDetailsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ShareholdersEquityDetailsAbstract_lbl" xml:lang="en-US">Eaton Shareholders' Equity (Details) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ShareholdersEquityDetailsAbstract_lbl" xml:lang="en-US">Shareholders' equity.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract" xlink:to="lab_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract" xml:lang="en-US">Accumulated other comprehensive loss</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionPlansNetOfTax" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionPlansNetOfTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionPlansNetOfTax" xlink:to="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionPlansNetOfTax_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionPlansNetOfTax_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income Loss Defined Benefit Pension Plans Net Of Tax</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionPlansNetOfTax_lbl" xml:lang="en-US">Pensions (net of income tax benefit of $489 in 2010 and $459 in 2009)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionPlansNetOfTax_lbl" xml:lang="en-US">Pensions (net of income tax benefit of $XXX in 2010 and $459 in 2009)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionPlansNetOfTax_lbl" xml:lang="en-US">Accumulated other comprehensive income loss, defined benefit pension plans, net of tax.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitOtherPostretirementPlansNetOfTax" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitOtherPostretirementPlansNetOfTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitOtherPostretirementPlansNetOfTax" xlink:to="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitOtherPostretirementPlansNetOfTax_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitOtherPostretirementPlansNetOfTax_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income Loss Defined Benefit Other Postretirement Plans Net Of Tax</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitOtherPostretirementPlansNetOfTax_lbl" xml:lang="en-US">Other postretirement benefits (net of income tax benefit of $99 in 2010 and $95 in 2009)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitOtherPostretirementPlansNetOfTax_lbl" xml:lang="en-US">Other postretirement benefits (net of income tax benefit of $XX in 2010 and $95 in 2009)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitOtherPostretirementPlansNetOfTax_lbl" xml:lang="en-US">Accumulated other comprehensive income loss, defined benefit other postretirement plans, net of tax.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax" xlink:to="lab_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negatedTotal" xlink:label="lab_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax" xml:lang="en-US">Cash flow hedges (net of income taxes of $X in 2010 and $4 in 2009)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectNetOfTax" xml:lang="en-US">Cash flow hedges (net of income taxes of $4 in 2010 and $4 in 2009)</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" xlink:to="lab_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" xml:lang="en-US">Foreign currency translation and related hedging instruments (net of income tax benefit of $32 in 2010 and $32 in 2009)</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ShareholdersEquityTablesAbstract" xlink:label="etn_ShareholdersEquityTablesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ShareholdersEquityTablesAbstract" xlink:to="etn_ShareholdersEquityTablesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ShareholdersEquityTablesAbstract_lbl" xml:lang="en-US">Eaton Shareholders' Equity (Tables) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ShareholdersEquityTablesAbstract_lbl" xml:lang="en-US">Shareholders' equity.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AccumulatedOtherComprehensiveIncomeLossNetOfTaxTextBlock" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossNetOfTaxTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AccumulatedOtherComprehensiveIncomeLossNetOfTaxTextBlock" xlink:to="etn_AccumulatedOtherComprehensiveIncomeLossNetOfTaxTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossNetOfTaxTextBlock_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income Loss Net Of Tax [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossNetOfTaxTextBlock_lbl" xml:lang="en-US">Accumulated other comprehensive loss</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossNetOfTaxTextBlock_lbl" xml:lang="en-US">Accumulated other comprehensive income loss, net of tax.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ShareholdersEquityTextualsAbstract" xlink:label="etn_ShareholdersEquityTextualsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ShareholdersEquityTextualsAbstract" xlink:to="etn_ShareholdersEquityTextualsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ShareholdersEquityTextualsAbstract_lbl" xml:lang="en-US">Shareholders Equity Textuals Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ShareholdersEquityTextualsAbstract_lbl" xml:lang="en-US">Eaton Shareholders' Equity (Textuals) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ShareholdersEquityTextualsAbstract_lbl" xml:lang="en-US">Shareholders' equity.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_NumberOfShareholders" xlink:label="etn_NumberOfShareholders" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_NumberOfShareholders" xlink:to="etn_NumberOfShareholders_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_NumberOfShareholders_lbl" xml:lang="en-US">Number of shareholders</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_NumberOfShareholders_lbl" xml:lang="en-US">Number of shareholders.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_NumberOfShareholders_lbl" xml:lang="en-US">Number of shareholders</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_NumberOfCurrentAndFormerEmployeesWhoWereShareholders" xlink:label="etn_NumberOfCurrentAndFormerEmployeesWhoWereShareholders" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_NumberOfCurrentAndFormerEmployeesWhoWereShareholders" xlink:to="etn_NumberOfCurrentAndFormerEmployeesWhoWereShareholders_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_NumberOfCurrentAndFormerEmployeesWhoWereShareholders_lbl" xml:lang="en-US">Number of current and former employees who were shareholders</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_NumberOfCurrentAndFormerEmployeesWhoWereShareholders_lbl" xml:lang="en-US">Number of current and former employees who were shareholders through Eaton plans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_NumberOfCurrentAndFormerEmployeesWhoWereShareholders_lbl" xml:lang="en-US">Number of current and former employees who were shareholders.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_NumberOfSharesUnderTrust" xlink:label="etn_NumberOfSharesUnderTrust" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_NumberOfSharesUnderTrust" xlink:to="etn_NumberOfSharesUnderTrust_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_NumberOfSharesUnderTrust_lbl" xml:lang="en-US">Trust deferral plan</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_NumberOfSharesUnderTrust_lbl" xml:lang="en-US">Number of shares under the trust.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" xlink:to="etn_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income Loss Foreign Currency Translation Adjustment Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax_lbl" xml:lang="en-US">Income tax benefit on foreign currency translation and related hedging instruments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax_lbl" xml:lang="en-US">Accumulated other comprehensive income loss foreign currency translation adjustment, tax.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionPlansTax" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionPlansTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionPlansTax" xlink:to="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionPlansTax_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionPlansTax_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income Loss Defined Benefit Pension Plans Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionPlansTax_lbl" xml:lang="en-US">Income tax benefit on pensions</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionPlansTax_lbl" xml:lang="en-US">Accumulated other comprehensive income loss defined benefit pension plans, tax.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitOtherPostretirementPlansTax" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitOtherPostretirementPlansTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitOtherPostretirementPlansTax" xlink:to="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitOtherPostretirementPlansTax_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitOtherPostretirementPlansTax_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income Loss Defined Benefit Other Postretirement Plans Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitOtherPostretirementPlansTax_lbl" xml:lang="en-US">Postretirement income tax benefits</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitOtherPostretirementPlansTax_lbl" xml:lang="en-US">Accumulated other comprehensive income loss defined benefit other postretirement plans, tax.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectTax" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectTax" xlink:to="etn_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectTax_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectTax_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income Loss Cumulative Changes In Net Gain Loss From Cash Flow Hedges Effect Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectTax_lbl" xml:lang="en-US">Cash flow hedges income tax benefits</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AccumulatedOtherComprehensiveIncomeLossCumulativeChangesInNetGainLossFromCashFlowHedgesEffectTax_lbl" xml:lang="en-US">Accumulated other comprehensive income loss cumulative changes in net gain loss from cash flow hedges effect, tax.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="us-gaap_CommonStockSharesAuthorized" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="lab_CommonStockSharesAuthorized" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_CommonStockSharesAuthorized" xml:lang="en-US">Common Stock, Shares Authorized</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_CommonStockSharesAuthorized" xml:lang="en-US">Common shares authorized</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="lab_CommonStockParOrStatedValuePerShare" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_CommonStockParOrStatedValuePerShare" xml:lang="en-US">Common Stock, Par or Stated Value Per Share</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_CommonStockParOrStatedValuePerShare" xml:lang="en-US">Par value per share</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="us-gaap_CommonStockSharesIssued" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="lab_CommonStockSharesIssued" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_CommonStockSharesIssued" xml:lang="en-US">Common Stock, Shares, Issued</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_CommonStockSharesIssued" xml:lang="en-US">Common Stock, Shares, Issued, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_CommonStockSharesIssued" xml:lang="en-US">Common shares issued</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_StockOptionsAndRestrictedUnitsTablesAbstract" xlink:label="etn_StockOptionsAndRestrictedUnitsTablesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_StockOptionsAndRestrictedUnitsTablesAbstract" xlink:to="etn_StockOptionsAndRestrictedUnitsTablesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_StockOptionsAndRestrictedUnitsTablesAbstract_lbl" xml:lang="en-US">Stock Options and Restricted Units (Tables) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_StockOptionsAndRestrictedUnitsTablesAbstract_lbl" xml:lang="en-US">Stock options and restricted units.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_StockOptionsAndRestrictedUnitsDetailsAbstract" xlink:label="etn_StockOptionsAndRestrictedUnitsDetailsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_StockOptionsAndRestrictedUnitsDetailsAbstract" xlink:to="etn_StockOptionsAndRestrictedUnitsDetailsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_StockOptionsAndRestrictedUnitsDetailsAbstract_lbl" xml:lang="en-US">Stock Options and Restricted Units (Details) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_StockOptionsAndRestrictedUnitsDetailsAbstract_lbl" xml:lang="en-US">Stock options and restricted units.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract" xml:lang="en-US">Summary of the assumptions used in determining the fair value of stock options</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedTerm" xml:lang="en-US">Expected option life in years</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xml:lang="en-US">Expected dividend yield, percent</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xml:lang="en-US">Weighted-average fair value of stock options granted</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyTextBlock" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyTextBlock" xlink:to="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyTextBlock_lbl" xml:lang="en-US">Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyTextBlock_lbl" xml:lang="en-US">Summary of the assumptions used in determining the fair value of stock options</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyTextBlock_lbl" xml:lang="en-US">Share based compensation arrangement by share based payment award fair value assumptions and methodology.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xml:lang="en-US">Weighted average price per option, Outstanding</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xml:lang="en-US">Weighted average price per option, Outstanding at January 1, 2010</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xml:lang="en-US">Options, Outstanding</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xml:lang="en-US">Options, Outstanding at January 1, 2010</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm" xml:lang="en-US">Weighted average contractual life outstanding in years</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm" xml:lang="en-US">Weighted average contractual life in years, Outstanding at January 1, 2010</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xml:lang="en-US">Aggregate intrinsic value, Outstanding</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xml:lang="en-US">Aggregate intrinsic value, Outstanding at January 1, 2010</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xml:lang="en-US">Weighted average price per option, granted</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xml:lang="en-US">Options, granted</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xml:lang="en-US">Weighted average price per option, exercised</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriod" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriod" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriod" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriod" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriod" xml:lang="en-US">Options, exercised</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriod" xml:lang="en-US">Stock options exercised, in millions of options</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriod" xml:lang="en-US">Options, exercised</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Total Intrinsic Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xml:lang="en-US">Intrinsic value of stock options exercised</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xml:lang="en-US">Aggregate intrinsic value, exercised</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xml:lang="en-US">Weighted average price per option, forfeited and cancelled</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negated" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xml:lang="en-US">Options, forfeited and cancelled</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xml:lang="en-US">Options, forfeited and cancelled</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsReservedForFutureGrantNumber" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsReservedForFutureGrantNumber" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsReservedForFutureGrantNumber" xlink:to="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsReservedForFutureGrantNumber_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsReservedForFutureGrantNumber_lbl" xml:lang="en-US">Share Based Compensation Arrangement By Share Based Payment Award Options Reserved For Future Grant Number</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsReservedForFutureGrantNumber_lbl" xml:lang="en-US">Options, reserved for future grants at December 31, 2010</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsReservedForFutureGrantNumber_lbl" xml:lang="en-US">Share-based compensation arrangement by share-based payment award, options reserved for future grant, number.</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" xml:lang="en-US">Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" xml:lang="en-US">Total compensation expense not yet recognized related to nonvested stock awards</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition" xml:lang="en-US">Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xml:lang="en-US">Schedule of Share-based Compensation Arrangements by Share-based Payment Award [Table]</label>
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    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="lab_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xml:lang="en-US">Share-based Compensation Arrangements by Share-based Payment Award, Award Type and Plan Name [Domain]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xml:lang="en-US">Number of restricted stock units, Non-vested</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xml:lang="en-US">Number of restricted stock units, Non-vested at January 1, 2010</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xml:lang="en-US">Number of restricted stock units, granted</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xml:lang="en-US">Number of restricted stock units, vested</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xml:lang="en-US">Number of restricted stock units, forfeited</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xml:lang="en-US">Weighted average fair value per award, Non-vested</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xml:lang="en-US">Weighted average fair value per award, Non-vested at January 1, 2010</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xml:lang="en-US">Weighted average fair value per award, granted</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xml:lang="en-US">Weighted average fair value per award, vested</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriodWeightedAverageGrantDateFairValue" xml:lang="en-US">Weighted average fair value per award, forfeited</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_StockOptionsAndRestrictedUnitsTextualsAbstract_lbl" xml:lang="en-US">Stock options and restricted units.</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedStockMember" xlink:to="lab_RestrictedStockMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_RestrictedStockMember" xml:lang="en-US">Restricted Stock [Member]</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_FairValueMeasurementsTablesAbstract" xlink:label="etn_FairValueMeasurementsTablesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_FairValueMeasurementsTablesAbstract" xlink:to="etn_FairValueMeasurementsTablesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_FairValueMeasurementsTablesAbstract_lbl" xml:lang="en-US">Fair Value Measurements (Tables) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_FairValueMeasurementsTablesAbstract_lbl" xml:lang="en-US">Fair Value Measurements.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_FairValueMeasurementsDetailsAbstract" xlink:label="etn_FairValueMeasurementsDetailsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_FairValueMeasurementsDetailsAbstract" xlink:to="etn_FairValueMeasurementsDetailsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_FairValueMeasurementsDetailsAbstract_lbl" xml:lang="en-US">Fair Value Measurements (Details) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_FairValueMeasurementsDetailsAbstract_lbl" xml:lang="en-US">Fair Value Measurements.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DerivativeFairValueOfDerivativeNet" xlink:label="us-gaap_DerivativeFairValueOfDerivativeNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeFairValueOfDerivativeNet" xlink:to="lab_DerivativeFairValueOfDerivativeNet" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DerivativeFairValueOfDerivativeNet" xml:lang="en-US">Derivative, Fair Value, Net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_DerivativeFairValueOfDerivativeNet" xml:lang="en-US">Derivative, Fair Value, Net, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DerivativeFairValueOfDerivativeNet" xml:lang="en-US">Net derivative contracts</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AvailableForSaleSecuritiesCurrentAbstract" xlink:label="us-gaap_AvailableForSaleSecuritiesCurrentAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AvailableForSaleSecuritiesCurrentAbstract" xlink:to="lab_AvailableForSaleSecuritiesCurrentAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_AvailableForSaleSecuritiesCurrentAbstract" xml:lang="en-US">Available-for-sale Securities, Current [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_AvailableForSaleSecuritiesCurrentAbstract" xml:lang="en-US">Summary of carrying value of short-term investments</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_TimeDepositsAndCertificateOfDepositsWithBanksMember" xlink:label="etn_TimeDepositsAndCertificateOfDepositsWithBanksMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_TimeDepositsAndCertificateOfDepositsWithBanksMember" xlink:to="etn_TimeDepositsAndCertificateOfDepositsWithBanksMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_TimeDepositsAndCertificateOfDepositsWithBanksMember_lbl" xml:lang="en-US">Time deposits and certificate of deposits with banks [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_TimeDepositsAndCertificateOfDepositsWithBanksMember_lbl" xml:lang="en-US">Time deposits and certificate of deposits with banks.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_SummaryOfFinancialInstrumentsRecognizedAtFairValueAndFairValueMeasurementUsedAbstract" xlink:label="etn_SummaryOfFinancialInstrumentsRecognizedAtFairValueAndFairValueMeasurementUsedAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_SummaryOfFinancialInstrumentsRecognizedAtFairValueAndFairValueMeasurementUsedAbstract" xlink:to="etn_SummaryOfFinancialInstrumentsRecognizedAtFairValueAndFairValueMeasurementUsedAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_SummaryOfFinancialInstrumentsRecognizedAtFairValueAndFairValueMeasurementUsedAbstract_lbl" xml:lang="en-US">Summary Of Financial Instruments Recognized At Fair Value And Fair Value Measurement Used Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SummaryOfFinancialInstrumentsRecognizedAtFairValueAndFairValueMeasurementUsedAbstract_lbl" xml:lang="en-US">Summary of financial instruments recognized at fair value and fair value measurement used.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_SummaryOfFinancialInstrumentsRecognizedAtFairValueAndFairValueMeasurementUsedAbstract_lbl" xml:lang="en-US">Summary of financial instruments recognized at fair value and fair value measurement used</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_FairValueMeasurementsTextualsAbstract" xlink:label="etn_FairValueMeasurementsTextualsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_FairValueMeasurementsTextualsAbstract" xlink:to="etn_FairValueMeasurementsTextualsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_FairValueMeasurementsTextualsAbstract_lbl" xml:lang="en-US">Fair Value Measurements Textuals Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_FairValueMeasurementsTextualsAbstract_lbl" xml:lang="en-US">Fair Value Measurements.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_FairValueMeasurementsTextualsAbstract_lbl" xml:lang="en-US">Fair Value Measurements (Textuals) [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ScheduleOfAvailableForSaleSecuritiesTable" xlink:label="us-gaap_ScheduleOfAvailableForSaleSecuritiesTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAvailableForSaleSecuritiesTable" xlink:to="lab_ScheduleOfAvailableForSaleSecuritiesTable" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ScheduleOfAvailableForSaleSecuritiesTable" xml:lang="en-US">Schedule of Available-for-sale Securities [Table]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ScheduleOfAvailableForSaleSecuritiesMajorTypesOfDebtAndEquitySecuritiesAxis" xlink:label="us-gaap_ScheduleOfAvailableForSaleSecuritiesMajorTypesOfDebtAndEquitySecuritiesAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAvailableForSaleSecuritiesMajorTypesOfDebtAndEquitySecuritiesAxis" xlink:to="lab_ScheduleOfAvailableForSaleSecuritiesMajorTypesOfDebtAndEquitySecuritiesAxis" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ScheduleOfAvailableForSaleSecuritiesMajorTypesOfDebtAndEquitySecuritiesAxis" xml:lang="en-US">Schedule of Available-for-sale Securities, Major Types of Debt and Equity Securities [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_MajorTypesOfDebtAndEquitySecuritiesDomain" xlink:label="us-gaap_MajorTypesOfDebtAndEquitySecuritiesDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MajorTypesOfDebtAndEquitySecuritiesDomain" xlink:to="lab_MajorTypesOfDebtAndEquitySecuritiesDomain" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_MajorTypesOfDebtAndEquitySecuritiesDomain" xml:lang="en-US">Major Types of Debt and Equity Securities [Domain]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_MoneyMarketFundsMember" xlink:label="us-gaap_MoneyMarketFundsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MoneyMarketFundsMember" xlink:to="lab_MoneyMarketFundsMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_MoneyMarketFundsMember" xml:lang="en-US">Money Market Funds [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems" xlink:label="us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAvailableForSaleSecuritiesLineItems" xlink:to="lab_ScheduleOfAvailableForSaleSecuritiesLineItems" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ScheduleOfAvailableForSaleSecuritiesLineItems" xml:lang="en-US">Schedule of Available-for-sale Securities [Line Items]</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_NumberOfSharesIssuedThroughPublicOffering" xlink:label="etn_NumberOfSharesIssuedThroughPublicOffering" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_NumberOfSharesIssuedThroughPublicOffering" xlink:to="etn_NumberOfSharesIssuedThroughPublicOffering_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_NumberOfSharesIssuedThroughPublicOffering_lbl" xml:lang="en-US">Number of shares Issued through public offering</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_NumberOfSharesIssuedThroughPublicOffering_lbl" xml:lang="en-US">Number of shares issued through public offering</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_NumberOfSharesIssuedThroughPublicOffering_lbl" xml:lang="en-US">Number of shares Issued through public offering.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_NumberOfCommonSharesAuthorizedForRepurchase" xlink:label="etn_NumberOfCommonSharesAuthorizedForRepurchase" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_NumberOfCommonSharesAuthorizedForRepurchase" xlink:to="etn_NumberOfCommonSharesAuthorizedForRepurchase_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_NumberOfCommonSharesAuthorizedForRepurchase_lbl" xml:lang="en-US">Number Of Common Shares Authorized For Repurchase</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_NumberOfCommonSharesAuthorizedForRepurchase_lbl" xml:lang="en-US">Number of shares authorized for repurchase under repurchase plan</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_NumberOfCommonSharesAuthorizedForRepurchase_lbl" xml:lang="en-US">Number of Common shares authorized for repurchase.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AvailableForSaleSecuritiesTextBlock" xlink:label="us-gaap_AvailableForSaleSecuritiesTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AvailableForSaleSecuritiesTextBlock" xlink:to="lab_AvailableForSaleSecuritiesTextBlock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_AvailableForSaleSecuritiesTextBlock" xml:lang="en-US">Available-for-sale Securities [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_AvailableForSaleSecuritiesTextBlock" xml:lang="en-US">Summary of carrying value of short-term investments</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_OtherSecuritiesMember" xlink:label="etn_OtherSecuritiesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_OtherSecuritiesMember" xlink:to="etn_OtherSecuritiesMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_OtherSecuritiesMember_lbl" xml:lang="en-US">Other Securities [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_OtherSecuritiesMember_lbl" xml:lang="en-US">Other Securities.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpense" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="lab_AllocatedShareBasedCompensationExpense" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_AllocatedShareBasedCompensationExpense" xml:lang="en-US">Allocated Share-based Compensation Expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_AllocatedShareBasedCompensationExpense" xml:lang="en-US">Allocated Share-based Compensation Expense, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_AllocatedShareBasedCompensationExpense" xml:lang="en-US">Pretax expense for stock options</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EmployeeStockOptionMember" xlink:label="us-gaap_EmployeeStockOptionMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeStockOptionMember" xlink:to="lab_EmployeeStockOptionMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EmployeeStockOptionMember" xml:lang="en-US">Employee Stock Option [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationCashReceivedFromExerciseOfStockOptions" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationCashReceivedFromExerciseOfStockOptions" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationCashReceivedFromExerciseOfStockOptions" xlink:to="lab_EmployeeServiceShareBasedCompensationCashReceivedFromExerciseOfStockOptions" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EmployeeServiceShareBasedCompensationCashReceivedFromExerciseOfStockOptions" xml:lang="en-US">Employee Service Share-based Compensation, Cash Received from Exercise of Stock Options</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_EmployeeServiceShareBasedCompensationCashReceivedFromExerciseOfStockOptions" xml:lang="en-US">Proceeds from stock options exercised</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod" xml:lang="en-US">Stock Option Vesting Period</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAdditionalDisclosuresAbstract" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAdditionalDisclosuresAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAdditionalDisclosuresAbstract" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAdditionalDisclosuresAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAdditionalDisclosuresAbstract" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAdditionalDisclosuresAbstract" xml:lang="en-US">Summary of stock option activity</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAdditionalDisclosuresAbstract" xml:lang="en-US">Summary of the RSU activity</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:to="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xml:lang="en-US">Risk-free interest rate, percent</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_MinimumMember" xlink:label="etn_MinimumMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_MinimumMember" xlink:to="etn_MinimumMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_MinimumMember_lbl" xml:lang="en-US">Minimum [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_MinimumMember_lbl" xml:lang="en-US">Minimum.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_MaximumMember" xlink:label="etn_MaximumMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_MaximumMember" xlink:to="etn_MaximumMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_MaximumMember_lbl" xml:lang="en-US">Maximum [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_MaximumMember_lbl" xml:lang="en-US">Maximum.</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ScheduleOfShareBasedCompensationStockOptionsActivityTextBlock_lbl" xml:lang="en-US">Summary of stock option activity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ScheduleOfShareBasedCompensationStockOptionsActivityTextBlock_lbl" xml:lang="en-US">Schedule of share-based compensation stock options activity.</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AllocatedShareBasedCompensationExpenseAfterTax_lbl" xml:lang="en-US">Allocated Share Based Compensation Expense After Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AllocatedShareBasedCompensationExpenseAfterTax_lbl" xml:lang="en-US">After-tax expense for stock options</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardInformationRelatedToStockOptionsTextBlock" xlink:to="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardInformationRelatedToStockOptionsTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardInformationRelatedToStockOptionsTextBlock_lbl" xml:lang="en-US">Share Based Compensation Arrangement By Share Based Payment Award Information related to stock options [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardInformationRelatedToStockOptionsTextBlock_lbl" xml:lang="en-US">Information related to stock options</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardInformationRelatedToStockOptionsTextBlock_lbl" xml:lang="en-US">Share-based compensation arrangement by share-based payment award information related to stock options.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardInformationRelatedToStockOptionsAbstract" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardInformationRelatedToStockOptionsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardInformationRelatedToStockOptionsAbstract" xlink:to="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardInformationRelatedToStockOptionsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardInformationRelatedToStockOptionsAbstract_lbl" xml:lang="en-US">Share Based Compensation Arrangement By Share Based Payment Award Information related to stock options Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardInformationRelatedToStockOptionsAbstract_lbl" xml:lang="en-US">Information related to stock options</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardInformationRelatedToStockOptionsAbstract_lbl" xml:lang="en-US">Share-based compensation arrangement by share-based payment award information related to stock options.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ExcessTaxBenefitFromShareBasedCompensationOperatingActivities" xlink:label="us-gaap_ExcessTaxBenefitFromShareBasedCompensationOperatingActivities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExcessTaxBenefitFromShareBasedCompensationOperatingActivities" xlink:to="lab_ExcessTaxBenefitFromShareBasedCompensationOperatingActivities" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ExcessTaxBenefitFromShareBasedCompensationOperatingActivities" xml:lang="en-US">Excess Tax Benefit from Share-based Compensation, Operating Activities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ExcessTaxBenefitFromShareBasedCompensationOperatingActivities" xml:lang="en-US">Classified in operating activities in the consolidated statements of cash flows</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities" xlink:label="us-gaap_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities" xlink:to="lab_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities" xml:lang="en-US">Excess Tax Benefit from Share-based Compensation, Financing Activities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities" xml:lang="en-US">Classified in financing activities in the consolidated statements of cash flows</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestingFairValue" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestingFairValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestingFairValue" xlink:to="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestingFairValue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestingFairValue_lbl" xml:lang="en-US">Share Based Compensation Arrangement By Share Based Payment Award Options Vesting Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestingFairValue_lbl" xml:lang="en-US">Total fair value of stock options vesting</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestingFairValue_lbl" xml:lang="en-US">Share-based compensation arrangement by share-based payment award, options vesting, fair value.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ScheduleOfShareBasedCompensationRestrictedStockUnitsActivityTextBlock" xlink:label="etn_ScheduleOfShareBasedCompensationRestrictedStockUnitsActivityTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ScheduleOfShareBasedCompensationRestrictedStockUnitsActivityTextBlock" xlink:to="etn_ScheduleOfShareBasedCompensationRestrictedStockUnitsActivityTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ScheduleOfShareBasedCompensationRestrictedStockUnitsActivityTextBlock_lbl" xml:lang="en-US">Schedule Of Share Based Compensation Restricted Stock Units Activity [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ScheduleOfShareBasedCompensationRestrictedStockUnitsActivityTextBlock_lbl" xml:lang="en-US">Summary of the RSU activity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ScheduleOfShareBasedCompensationRestrictedStockUnitsActivityTextBlock_lbl" xml:lang="en-US">Schedule of share-based compensation restricted stock units activity.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ShareBasedCompensationInformationRelatedRestrictedStockUnitsActivityAbstract" xlink:label="etn_ShareBasedCompensationInformationRelatedRestrictedStockUnitsActivityAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ShareBasedCompensationInformationRelatedRestrictedStockUnitsActivityAbstract" xlink:to="etn_ShareBasedCompensationInformationRelatedRestrictedStockUnitsActivityAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ShareBasedCompensationInformationRelatedRestrictedStockUnitsActivityAbstract_lbl" xml:lang="en-US">Share Based Compensation Information related Restricted Stock Units Activity Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ShareBasedCompensationInformationRelatedRestrictedStockUnitsActivityAbstract_lbl" xml:lang="en-US">Information related to RSUs</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ShareBasedCompensationInformationRelatedRestrictedStockUnitsActivityAbstract_lbl" xml:lang="en-US">Share-based compensation information related restricted stock units activity.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ScheduleOfShareBasedCompensationInformationRelatedRestrictedStockUnitsActivityTextBlock" xlink:label="etn_ScheduleOfShareBasedCompensationInformationRelatedRestrictedStockUnitsActivityTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ScheduleOfShareBasedCompensationInformationRelatedRestrictedStockUnitsActivityTextBlock" xlink:to="etn_ScheduleOfShareBasedCompensationInformationRelatedRestrictedStockUnitsActivityTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ScheduleOfShareBasedCompensationInformationRelatedRestrictedStockUnitsActivityTextBlock_lbl" xml:lang="en-US">Schedule Of Share Based Compensation Information related Restricted Stock Units Activity [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ScheduleOfShareBasedCompensationInformationRelatedRestrictedStockUnitsActivityTextBlock_lbl" xml:lang="en-US">Information related to RSUs</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ScheduleOfShareBasedCompensationInformationRelatedRestrictedStockUnitsActivityTextBlock_lbl" xml:lang="en-US">Schedule of share-based compensation information related restricted stock units activity.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionExpensesBeforeTaxes" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionExpensesBeforeTaxes" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionExpensesBeforeTaxes" xlink:to="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionExpensesBeforeTaxes_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionExpensesBeforeTaxes_lbl" xml:lang="en-US">Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Option Expenses before Taxes</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionExpensesBeforeTaxes_lbl" xml:lang="en-US">Pretax expense for RSUs</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionExpensesBeforeTaxes_lbl" xml:lang="en-US">Share-based compensation arrangement by share-based payment award equity instruments other than option expenses before taxes.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionExpensesAfterTaxes" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionExpensesAfterTaxes" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionExpensesAfterTaxes" xlink:to="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionExpensesAfterTaxes_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionExpensesAfterTaxes_lbl" xml:lang="en-US">Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Option Expenses After Taxes</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionExpensesAfterTaxes_lbl" xml:lang="en-US">After-tax expense for RSUs</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionExpensesAfterTaxes_lbl" xml:lang="en-US">Share-based compensation arrangement by share-based payment award equity instruments other than option expenses after taxes.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardClosingPriceOfCommonShares" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardClosingPriceOfCommonShares" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardClosingPriceOfCommonShares" xlink:to="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardClosingPriceOfCommonShares_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardClosingPriceOfCommonShares_lbl" xml:lang="en-US">Share Based Compensation Arrangement By Share Based Payment Award closing price of Common Shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardClosingPriceOfCommonShares_lbl" xml:lang="en-US">Price of Eaton common shares on last trading day of 2010</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardClosingPriceOfCommonShares_lbl" xml:lang="en-US">Share-based compensation arrangement by share-based payment award closing price of common shares.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationPeriod" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationPeriod" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationPeriod" xlink:to="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationPeriod_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationPeriod_lbl" xml:lang="en-US">Share Based Compensation Arrangement By Share Based Payment Award Expiration Period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationPeriod_lbl" xml:lang="en-US">Stock Option Expiration Period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationPeriod_lbl" xml:lang="en-US">Share-based compensation arrangement by share-based payment award expiration period.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EarningsPerShareTextBlock" xlink:label="us-gaap_EarningsPerShareTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareTextBlock" xlink:to="lab_EarningsPerShareTextBlock" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EarningsPerShareTextBlock" xml:lang="en-US">Earnings Per Share [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_EarningsPerShareTextBlock" xml:lang="en-US">Calculation of net income per common share attributable to common shareholders</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AccountsReceivableAndInventoryDetailsAbstract" xlink:label="etn_AccountsReceivableAndInventoryDetailsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AccountsReceivableAndInventoryDetailsAbstract" xlink:to="etn_AccountsReceivableAndInventoryDetailsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AccountsReceivableAndInventoryDetailsAbstract_lbl" xml:lang="en-US">Accounts Receivable and Inventory (Details) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AccountsReceivableAndInventoryDetailsAbstract_lbl" xml:lang="en-US">Accounts receivable and inventory.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SummaryOfDerivativeInstrumentsAbstract" xlink:label="us-gaap_SummaryOfDerivativeInstrumentsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SummaryOfDerivativeInstrumentsAbstract" xlink:to="lab_SummaryOfDerivativeInstrumentsAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_SummaryOfDerivativeInstrumentsAbstract" xml:lang="en-US">Summary of Derivative Instruments [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_SummaryOfDerivativeInstrumentsAbstract" xml:lang="en-US">Summary of interest rate swaps outstanding [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DerivativeInstrumentsInStatementOfFinancialPositionFairValueAbstract" xlink:label="us-gaap_DerivativeInstrumentsInStatementOfFinancialPositionFairValueAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeInstrumentsInStatementOfFinancialPositionFairValueAbstract" xlink:to="lab_DerivativeInstrumentsInStatementOfFinancialPositionFairValueAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DerivativeInstrumentsInStatementOfFinancialPositionFairValueAbstract" xml:lang="en-US">Derivative Instruments in Statement of Financial Position, Fair Value [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DerivativeInstrumentsInStatementOfFinancialPositionFairValueAbstract" xml:lang="en-US">Derivative financial instruments recognized in the consolidated Balance sheet</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DesignatedDerivativesAbstract" xlink:label="etn_DesignatedDerivativesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DesignatedDerivativesAbstract" xlink:to="etn_DesignatedDerivativesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DesignatedDerivativesAbstract_lbl" xml:lang="en-US">Designated Derivatives Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DesignatedDerivativesAbstract_lbl" xml:lang="en-US">Designated derivatives.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DesignatedDerivativesAbstract_lbl" xml:lang="en-US">Designated derivatives</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_NonDesignatedDerivativesAbstract" xlink:label="etn_NonDesignatedDerivativesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_NonDesignatedDerivativesAbstract" xlink:to="etn_NonDesignatedDerivativesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_NonDesignatedDerivativesAbstract_lbl" xml:lang="en-US">Non Designated Derivatives Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_NonDesignatedDerivativesAbstract_lbl" xml:lang="en-US">Non-designated derivatives.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_NonDesignatedDerivativesAbstract_lbl" xml:lang="en-US">Non-designated derivatives</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AmountsRecognizedInAccumulatedOtherComprehensiveIncomeAbstract" xlink:label="etn_AmountsRecognizedInAccumulatedOtherComprehensiveIncomeAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AmountsRecognizedInAccumulatedOtherComprehensiveIncomeAbstract" xlink:to="etn_AmountsRecognizedInAccumulatedOtherComprehensiveIncomeAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AmountsRecognizedInAccumulatedOtherComprehensiveIncomeAbstract_lbl" xml:lang="en-US">Amounts Recognized In Accumulated Other Comprehensive Income Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AmountsRecognizedInAccumulatedOtherComprehensiveIncomeAbstract_lbl" xml:lang="en-US">Amounts recognized in accumulated other comprehensive income.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AmountsRecognizedInAccumulatedOtherComprehensiveIncomeAbstract_lbl" xml:lang="en-US">Amounts recognized in accumulated other comprehensive income</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AmountsRecognizedInNetIncomeAbstract" xlink:label="etn_AmountsRecognizedInNetIncomeAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AmountsRecognizedInNetIncomeAbstract" xlink:to="etn_AmountsRecognizedInNetIncomeAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AmountsRecognizedInNetIncomeAbstract_lbl" xml:lang="en-US">Amounts Recognized In Net Income Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AmountsRecognizedInNetIncomeAbstract_lbl" xml:lang="en-US">Amounts recognized in net income.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AmountsRecognizedInNetIncomeAbstract_lbl" xml:lang="en-US">Amounts recognized in net income</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ScheduleOfDerivativeInstrumentsTextBlock" xlink:label="us-gaap_ScheduleOfDerivativeInstrumentsTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ScheduleOfDerivativeInstrumentsTextBlock" xml:lang="en-US">Schedule of Derivative Instruments [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ScheduleOfDerivativeInstrumentsTextBlock" xml:lang="en-US">Summary of interest rate swaps outstanding</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DerivativeFinancialInstrumentsAmountsRecognizedInAccumulatedOtherComprehensiveIncomeTextBlock" xlink:label="etn_DerivativeFinancialInstrumentsAmountsRecognizedInAccumulatedOtherComprehensiveIncomeTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DerivativeFinancialInstrumentsAmountsRecognizedInAccumulatedOtherComprehensiveIncomeTextBlock" xlink:to="etn_DerivativeFinancialInstrumentsAmountsRecognizedInAccumulatedOtherComprehensiveIncomeTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DerivativeFinancialInstrumentsAmountsRecognizedInAccumulatedOtherComprehensiveIncomeTextBlock_lbl" xml:lang="en-US">Derivative Financial Instruments Amounts Recognized In Accumulated Other Comprehensive Income Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DerivativeFinancialInstrumentsAmountsRecognizedInAccumulatedOtherComprehensiveIncomeTextBlock_lbl" xml:lang="en-US">Amounts recognized in accumulated other comprehensive income.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DerivativeFinancialInstrumentsAmountsRecognizedInAccumulatedOtherComprehensiveIncomeTextBlock_lbl" xml:lang="en-US">Amounts recognized in accumulated other comprehensive income</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DerivativeInstrumentsAndHedgingActivitiesTextualsAbstract" xlink:label="etn_DerivativeInstrumentsAndHedgingActivitiesTextualsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DerivativeInstrumentsAndHedgingActivitiesTextualsAbstract" xlink:to="etn_DerivativeInstrumentsAndHedgingActivitiesTextualsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DerivativeInstrumentsAndHedgingActivitiesTextualsAbstract_lbl" xml:lang="en-US">Derivative Instruments and Hedging Activities (Textuals) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DerivativeInstrumentsAndHedgingActivitiesTextualsAbstract_lbl" xml:lang="en-US">Derivative Instruments and Hedging Activities.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DerivativeInstrumentsAndHedgingActivitiesTextualsAbstract_lbl" xml:lang="en-US">Derivative Instruments and Hedging Activities (Textuals) [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DerivativeDescriptionOfVariableRateBasis" xlink:label="us-gaap_DerivativeDescriptionOfVariableRateBasis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeDescriptionOfVariableRateBasis" xlink:to="lab_DerivativeDescriptionOfVariableRateBasis" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DerivativeDescriptionOfVariableRateBasis" xml:lang="en-US">Derivative, Description of Variable Rate Basis</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_BusinessSegmentAndGeographicRegionInformationTablesAbstract" xlink:label="etn_BusinessSegmentAndGeographicRegionInformationTablesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_BusinessSegmentAndGeographicRegionInformationTablesAbstract" xlink:to="etn_BusinessSegmentAndGeographicRegionInformationTablesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessSegmentAndGeographicRegionInformationTablesAbstract_lbl" xml:lang="en-US">Business Segment and Geographic Region Information (Tables) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessSegmentAndGeographicRegionInformationTablesAbstract_lbl" xml:lang="en-US">Business Segment and Geographic Region Information.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_BusinessSegmentAndGeographicRegionInformationDetailsAbstract" xlink:label="etn_BusinessSegmentAndGeographicRegionInformationDetailsAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessSegmentAndGeographicRegionInformationDetailsAbstract_lbl" xml:lang="en-US">Business Segment and Geographic Region Information (Details) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessSegmentAndGeographicRegionInformationDetailsAbstract_lbl" xml:lang="en-US">Business Segment and Geographic Region Information.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_CanadaMember" xlink:label="etn_CanadaMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_CanadaMember" xlink:to="etn_CanadaMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_CanadaMember_lbl" xml:lang="en-US">Canada [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_CanadaMember_lbl" xml:lang="en-US">Canada.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_LatinAmericaMember" xlink:label="etn_LatinAmericaMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_LatinAmericaMember" xlink:to="etn_LatinAmericaMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_LatinAmericaMember_lbl" xml:lang="en-US">Latin America [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_LatinAmericaMember_lbl" xml:lang="en-US">Latin America.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_EuropeMember" xlink:label="etn_EuropeMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_EuropeMember" xlink:to="etn_EuropeMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_EuropeMember_lbl" xml:lang="en-US">Europe [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_EuropeMember_lbl" xml:lang="en-US">Europe.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AsiaPacificMember" xlink:label="etn_AsiaPacificMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AsiaPacificMember" xlink:to="etn_AsiaPacificMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AsiaPacificMember_lbl" xml:lang="en-US">Asia Pacific [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AsiaPacificMember_lbl" xml:lang="en-US">Asia Pacific.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SegmentReportingInformationAssets" xlink:label="us-gaap_SegmentReportingInformationAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingInformationAssets" xlink:to="lab_SegmentReportingInformationAssets" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_SegmentReportingInformationAssets" xml:lang="en-US">Total Identifiable Assets</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SegmentReportingInformationDepreciationExpense" xlink:label="us-gaap_SegmentReportingInformationDepreciationExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingInformationDepreciationExpense" xlink:to="lab_SegmentReportingInformationDepreciationExpense" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_SegmentReportingInformationDepreciationExpense" xml:lang="en-US">Depreciation of property, plant and equipment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_SegmentReportingInformationDepreciationExpense" xml:lang="en-US">Segment Reporting Information, Depreciation Expense</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_TotalMember" xlink:label="etn_TotalMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_TotalMember" xlink:to="etn_TotalMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_TotalMember_lbl" xml:lang="en-US">Total [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_TotalMember_lbl" xml:lang="en-US">Total.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_BusinessSegmentAndGeographicRegionInformationTextualsAbstract" xlink:label="etn_BusinessSegmentAndGeographicRegionInformationTextualsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_BusinessSegmentAndGeographicRegionInformationTextualsAbstract" xlink:to="etn_BusinessSegmentAndGeographicRegionInformationTextualsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessSegmentAndGeographicRegionInformationTextualsAbstract_lbl" xml:lang="en-US">Business Segment And Geographic Region Information Textuals Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessSegmentAndGeographicRegionInformationTextualsAbstract_lbl" xml:lang="en-US">Business Segment and Geographic Region Information.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_BusinessSegmentAndGeographicRegionInformationTextualsAbstract_lbl" xml:lang="en-US">Business Segment and Geographic Region Information (Textuals) [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_NotionalAmountOfDerivativeInstrumentsDesignatedAsNetInvestmentHedges" xlink:label="us-gaap_NotionalAmountOfDerivativeInstrumentsDesignatedAsNetInvestmentHedges" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_NotionalAmountOfDerivativeInstrumentsDesignatedAsNetInvestmentHedges" xml:lang="en-US">Notional Amount of Derivative Instruments Designated as Net Investment Hedges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_NotionalAmountOfDerivativeInstrumentsDesignatedAsNetInvestmentHedges" xml:lang="en-US">Notional amount</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_NotionalAmountOfOtherDerivativesNotDesignatedAsHedgingInstruments" xlink:label="us-gaap_NotionalAmountOfOtherDerivativesNotDesignatedAsHedgingInstruments" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_NotionalAmountOfOtherDerivativesNotDesignatedAsHedgingInstruments" xml:lang="en-US">Notional Amount of Other Derivatives Not Designated as Hedging Instruments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_NotionalAmountOfOtherDerivativesNotDesignatedAsHedgingInstruments" xml:lang="en-US">Notional amount</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AcquisitionIntegrationAndRestructuringChargesAbstract" xlink:label="etn_AcquisitionIntegrationAndRestructuringChargesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AcquisitionIntegrationAndRestructuringChargesAbstract" xlink:to="etn_AcquisitionIntegrationAndRestructuringChargesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AcquisitionIntegrationAndRestructuringChargesAbstract_lbl" xml:lang="en-US">Acquisition Integration and Restructuring Charges [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AcquisitionIntegrationAndRestructuringChargesAbstract_lbl" xml:lang="en-US">Acquisition Integration and Restructuring Charges.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AcquisitionIntegrationAndRestructuringChargesTextBlock" xlink:label="etn_AcquisitionIntegrationAndRestructuringChargesTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AcquisitionIntegrationAndRestructuringChargesTextBlock_lbl" xml:lang="en-US">Acquisition Integration And Restructuring Charges Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AcquisitionIntegrationAndRestructuringChargesTextBlock_lbl" xml:lang="en-US">Acquisition Integration and Restructuring Charges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AcquisitionIntegrationAndRestructuringChargesTextBlock_lbl" xml:lang="en-US">Acquisition Integration and Restructuring Charges.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_UKPensionPlanMember" xlink:label="etn_UKPensionPlanMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_UKPensionPlanMember" xlink:to="etn_UKPensionPlanMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_UKPensionPlanMember_lbl" xml:lang="en-US">UK Pension Plan [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_UKPensionPlanMember_lbl" xml:lang="en-US">UK Pension Plan.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ProceedsFromEarlyTerminationOfInterestRateSwaps" xlink:label="etn_ProceedsFromEarlyTerminationOfInterestRateSwaps" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ProceedsFromEarlyTerminationOfInterestRateSwaps" xlink:to="etn_ProceedsFromEarlyTerminationOfInterestRateSwaps_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ProceedsFromEarlyTerminationOfInterestRateSwaps_lbl" xml:lang="en-US">Proceeds from Early Termination of Interest Rate Swaps</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ProceedsFromEarlyTerminationOfInterestRateSwaps_lbl" xml:lang="en-US">Cash received from the early termination of interest rate swaps</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ProceedsFromEarlyTerminationOfInterestRateSwaps_lbl" xml:lang="en-US">Proceeds from Early Termination of Interest Rate Swaps.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTextBlock" xlink:label="etn_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTextBlock" xlink:to="etn_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTextBlock_lbl" xml:lang="en-US">Schedule Of Revenues From External Customers And Long Lived Assets By Geographical Areas Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTextBlock_lbl" xml:lang="en-US">Geographic Region Information</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTextBlock_lbl" xml:lang="en-US">Schedule Of Revenues From External Customers And Long Lived Assets By Geographical Areas.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersEliminations" xlink:label="etn_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersEliminations" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersEliminations" xlink:to="etn_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersEliminations_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersEliminations_lbl" xml:lang="en-US">Entity Wide Disclosure On Geographic Areas Revenue From External Customers Eliminations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersEliminations_lbl" xml:lang="en-US">Net sales, Eliminations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersEliminations_lbl" xml:lang="en-US">Entity Wide Disclosure On Geographic Areas Revenue From External Customers Eliminations.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_EntityWideDisclosureOnGeographicAreasLongLivedAssetsEliminations" xlink:label="etn_EntityWideDisclosureOnGeographicAreasLongLivedAssetsEliminations" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_EntityWideDisclosureOnGeographicAreasLongLivedAssetsEliminations_lbl" xml:lang="en-US">Entity Wide Disclosure On Geographic Areas Long Lived Assets Eliminations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_EntityWideDisclosureOnGeographicAreasLongLivedAssetsEliminations_lbl" xml:lang="en-US">Long-lived assets, Eliminations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_EntityWideDisclosureOnGeographicAreasLongLivedAssetsEliminations_lbl" xml:lang="en-US">Entity Wide Disclosure On Geographic Areas Long Lived Assets Eliminations.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToEntitysCountryOfDomicile" xlink:label="us-gaap_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToEntitysCountryOfDomicile" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToEntitysCountryOfDomicile" xlink:to="lab_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToEntitysCountryOfDomicile" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToEntitysCountryOfDomicile" xml:lang="en-US">Net sales, United States</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToEntitysCountryOfDomicile" xml:lang="en-US">Entity-Wide Disclosure on Geographic Areas, Revenue from External Customers Attributed to Entity's Country of Domicile</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EntityWideDisclosureOnGeographicAreasLongLivedAssetsInEntitysCountryOfDomicile" xlink:label="us-gaap_EntityWideDisclosureOnGeographicAreasLongLivedAssetsInEntitysCountryOfDomicile" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EntityWideDisclosureOnGeographicAreasLongLivedAssetsInEntitysCountryOfDomicile" xlink:to="lab_EntityWideDisclosureOnGeographicAreasLongLivedAssetsInEntitysCountryOfDomicile" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_EntityWideDisclosureOnGeographicAreasLongLivedAssetsInEntitysCountryOfDomicile" xml:lang="en-US">Long-lived assets, United States</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EntityWideDisclosureOnGeographicAreasLongLivedAssetsInEntitysCountryOfDomicile" xml:lang="en-US">Entity-Wide Disclosure on Geographic Areas, Long-Lived Assets in Entity's Country of Domicile</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountries" xlink:label="us-gaap_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountries" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountries" xlink:to="lab_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountries" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountries" xml:lang="en-US">Net sales to customers outside of the United States</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountries" xml:lang="en-US">Entity-Wide Disclosure on Geographic Areas, Revenue from External Customers Attributed to Foreign Countries</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountries" xml:lang="en-US">Net sales, Canada/Latin America/Europe/Europe and Asia Pacific</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EntityWideDisclosureOnGeographicAreasLongLivedAssetsInForeignCountries" xlink:label="us-gaap_EntityWideDisclosureOnGeographicAreasLongLivedAssetsInForeignCountries" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EntityWideDisclosureOnGeographicAreasLongLivedAssetsInForeignCountries" xlink:to="lab_EntityWideDisclosureOnGeographicAreasLongLivedAssetsInForeignCountries" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_EntityWideDisclosureOnGeographicAreasLongLivedAssetsInForeignCountries" xml:lang="en-US">Long-lived assets, Canada/Latin America/Europe/Europe and Asia Pacific</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EntityWideDisclosureOnGeographicAreasLongLivedAssetsInForeignCountries" xml:lang="en-US">Entity-Wide Disclosure on Geographic Areas, Long-Lived Assets in Foreign Countries</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_SegmentReportingInformationCorporateAssets" xlink:label="etn_SegmentReportingInformationCorporateAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_SegmentReportingInformationCorporateAssets" xlink:to="etn_SegmentReportingInformationCorporateAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_SegmentReportingInformationCorporateAssets_lbl" xml:lang="en-US">Segment Reporting Information Corporate Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_SegmentReportingInformationCorporateAssets_lbl" xml:lang="en-US">Segment Reporting Information, Corporate Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_SegmentReportingInformationCorporateAssets_lbl" xml:lang="en-US">Segment Reporting Information Corporate Assets.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_PaymentsToAcquireSegmentPropertyPlantAndEquipments" xlink:label="etn_PaymentsToAcquireSegmentPropertyPlantAndEquipments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_PaymentsToAcquireSegmentPropertyPlantAndEquipments" xlink:to="etn_PaymentsToAcquireSegmentPropertyPlantAndEquipments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_PaymentsToAcquireSegmentPropertyPlantAndEquipments_lbl" xml:lang="en-US">Payments To Acquire Segment Property Plant And Equipments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_PaymentsToAcquireSegmentPropertyPlantAndEquipments_lbl" xml:lang="en-US">Capital expenditures for property, plant and equipment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_PaymentsToAcquireSegmentPropertyPlantAndEquipments_lbl" xml:lang="en-US">Payments To Acquire Segment Property Plant And Equipments.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_PaymentsToAcquireCorporatePropertyPlantAndEquipments" xlink:label="etn_PaymentsToAcquireCorporatePropertyPlantAndEquipments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_PaymentsToAcquireCorporatePropertyPlantAndEquipments" xlink:to="etn_PaymentsToAcquireCorporatePropertyPlantAndEquipments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_PaymentsToAcquireCorporatePropertyPlantAndEquipments_lbl" xml:lang="en-US">Payments To Acquire Corporate Property Plant And Equipments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_PaymentsToAcquireCorporatePropertyPlantAndEquipments_lbl" xml:lang="en-US">Capital expenditures for corporate property, plant and equipment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_PaymentsToAcquireCorporatePropertyPlantAndEquipments_lbl" xml:lang="en-US">Payments To Acquire Corporate Property Plant And Equipments.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_CorporateDepreciationExpense" xlink:label="etn_CorporateDepreciationExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_CorporateDepreciationExpense" xlink:to="etn_CorporateDepreciationExpense_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_CorporateDepreciationExpense_lbl" xml:lang="en-US">Corporate Depreciation Expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_CorporateDepreciationExpense_lbl" xml:lang="en-US">Depreciation of corporate property, plant and equipment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_CorporateDepreciationExpense_lbl" xml:lang="en-US">Corporate Depreciation Expense.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_Depreciation" xlink:label="us-gaap_Depreciation" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Depreciation" xlink:to="lab_Depreciation" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_Depreciation" xml:lang="en-US">Depreciation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_Depreciation" xml:lang="en-US">Total depreciation of property, plant and equipment</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_EntityWideNumberOfMajorCustomers" xlink:label="etn_EntityWideNumberOfMajorCustomers" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_EntityWideNumberOfMajorCustomers" xlink:to="etn_EntityWideNumberOfMajorCustomers_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_EntityWideNumberOfMajorCustomers_lbl" xml:lang="en-US">Entity Wide Number of Major Customers</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_EntityWideNumberOfMajorCustomers_lbl" xml:lang="en-US">Number of single customers where sales were greater than 10%</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_EntityWideNumberOfMajorCustomers_lbl" xml:lang="en-US">Entity Wide Number of Major Customers.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_EntityWideMajorCustomerRevenueAccountedForPercentage" xlink:label="etn_EntityWideMajorCustomerRevenueAccountedForPercentage" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_EntityWideMajorCustomerRevenueAccountedForPercentage" xlink:to="etn_EntityWideMajorCustomerRevenueAccountedForPercentage_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_EntityWideMajorCustomerRevenueAccountedForPercentage_lbl" xml:lang="en-US">Entity Wide Major Customer revenue accounted for percentage</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_EntityWideMajorCustomerRevenueAccountedForPercentage_lbl" xml:lang="en-US">No single customer accounted for sales greater than, percent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_EntityWideMajorCustomerRevenueAccountedForPercentage_lbl" xml:lang="en-US">Entity Wide Major Customer revenue accounted for percentage.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DerivativeFixedInterestRate" xlink:label="us-gaap_DerivativeFixedInterestRate" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeFixedInterestRate" xlink:to="lab_DerivativeFixedInterestRate" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DerivativeFixedInterestRate" xml:lang="en-US">Derivative, Fixed Interest Rate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DerivativeFixedInterestRate" xml:lang="en-US">Fixed interest rate received</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToIndividualForeignCountriesTable" xlink:label="us-gaap_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToIndividualForeignCountriesTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToIndividualForeignCountriesTable" xlink:to="lab_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToIndividualForeignCountriesTable" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToIndividualForeignCountriesTable" xml:lang="en-US">Entity-Wide Disclosure on Geographic Areas, Revenue from External Customers Attributed to Individual Foreign Countries [Table]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToIndividualForeignCountriesLineItems" xlink:label="us-gaap_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToIndividualForeignCountriesLineItems" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToIndividualForeignCountriesLineItems" xlink:to="lab_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToIndividualForeignCountriesLineItems" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EntityWideDisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToIndividualForeignCountriesLineItems" xml:lang="en-US">Entity-Wide Disclosure on Geographic Areas, Revenue from External Customers Attributed to Individual Foreign Countries [Line Items]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTable" xlink:label="us-gaap_ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTable" xlink:to="lab_ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTable" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTable" xml:lang="en-US">Schedule of Entity-Wide Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesLineItems" xlink:label="us-gaap_EntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesLineItems" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesLineItems" xlink:to="lab_EntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesLineItems" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesLineItems" xml:lang="en-US">Entity-Wide Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries [Line Items]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DerivativeVariableInterestRate" xlink:label="us-gaap_DerivativeVariableInterestRate" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeVariableInterestRate" xlink:to="lab_DerivativeVariableInterestRate" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DerivativeVariableInterestRate" xml:lang="en-US">Derivative, Variable Interest Rate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DerivativeVariableInterestRate" xml:lang="en-US">Floating interest rate paid</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ScheduleOfRestructuringReserveByTypeOfRestructuringTable" xlink:label="us-gaap_ScheduleOfRestructuringReserveByTypeOfRestructuringTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRestructuringReserveByTypeOfRestructuringTable" xlink:to="lab_ScheduleOfRestructuringReserveByTypeOfRestructuringTable" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ScheduleOfRestructuringReserveByTypeOfRestructuringTable" xml:lang="en-US">Schedule of Restructuring Reserve by Type of Restructuring [Table]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_RestructuringReserveByTypeOfRestructuringAxis" xlink:label="us-gaap_RestructuringReserveByTypeOfRestructuringAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestructuringReserveByTypeOfRestructuringAxis" xlink:to="lab_RestructuringReserveByTypeOfRestructuringAxis" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_RestructuringReserveByTypeOfRestructuringAxis" xml:lang="en-US">Restructuring Reserve, by Type of Restructuring [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_RestructuringReserveLineItems" xlink:label="us-gaap_RestructuringReserveLineItems" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestructuringReserveLineItems" xlink:to="lab_RestructuringReserveLineItems" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_RestructuringReserveLineItems" xml:lang="en-US">Restructuring Reserve [Line Items]</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_RangeAxis" xlink:label="etn_RangeAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_RangeAxis" xlink:to="etn_RangeAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_RangeAxis_lbl" xml:lang="en-US">Range [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_RangeAxis_lbl" xml:lang="en-US">Range.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_RangeDomain" xlink:label="etn_RangeDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_RangeDomain" xlink:to="etn_RangeDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_RangeDomain_lbl" xml:lang="en-US">Range [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_RangeDomain_lbl" xml:lang="en-US">Range.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_BusinessAcquisitionTenMember" xlink:label="etn_BusinessAcquisitionTenMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_BusinessAcquisitionTenMember" xlink:to="etn_BusinessAcquisitionTenMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessAcquisitionTenMember_lbl" xml:lang="en-US">The Moeller Group [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessAcquisitionTenMember_lbl" xml:lang="en-US">Business Acquisition Ten.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DerivativeFinancialInstrumentsAndHedgingActivitiesTablesAbstract" xlink:label="etn_DerivativeFinancialInstrumentsAndHedgingActivitiesTablesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DerivativeFinancialInstrumentsAndHedgingActivitiesTablesAbstract" xlink:to="etn_DerivativeFinancialInstrumentsAndHedgingActivitiesTablesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DerivativeFinancialInstrumentsAndHedgingActivitiesTablesAbstract_lbl" xml:lang="en-US">Derivative Financial Instruments and Hedging Activities (Tables) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DerivativeFinancialInstrumentsAndHedgingActivitiesTablesAbstract_lbl" xml:lang="en-US">Derivative Financial Instruments And Hedging Activities Tables.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DerivativeFinancialInstrumentsAndHedgingActivitiesDetailsAbstract" xlink:label="etn_DerivativeFinancialInstrumentsAndHedgingActivitiesDetailsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_DerivativeFinancialInstrumentsAndHedgingActivitiesDetailsAbstract" xlink:to="etn_DerivativeFinancialInstrumentsAndHedgingActivitiesDetailsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DerivativeFinancialInstrumentsAndHedgingActivitiesDetailsAbstract_lbl" xml:lang="en-US">Derivative Financial Instruments and Hedging Activities (Details) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DerivativeFinancialInstrumentsAndHedgingActivitiesDetailsAbstract_lbl" xml:lang="en-US">Derivative Financial Instruments and Hedging Activities.</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DefinedBenefitPlanFundedStatusOfPlanTextBlock_lbl" xml:lang="en-US">Funded status</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DefinedBenefitPlanFundedStatusOfPlanTextBlock_lbl" xml:lang="en-US">Defined benefit plan funded status of plan.</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanFundedStatusOfPlanAbstract" xml:lang="en-US">Defined Benefit Plan, Funded Status of Plan [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanFundedStatusOfPlanAbstract" xml:lang="en-US">Funded status</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanFundedStatusOfPlan" xlink:to="lab_DefinedBenefitPlanFundedStatusOfPlan" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanFundedStatusOfPlan" xml:lang="en-US">Defined Benefit Plan, Funded Status of Plan</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_DefinedBenefitPlanFundedStatusOfPlan" xml:lang="en-US">Funded status</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ForeignPensionPlansDefinedBenefitMember" xlink:label="us-gaap_ForeignPensionPlansDefinedBenefitMember" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeOther_lbl" xml:lang="en-US">Defined Benefit Plan Amounts Recognized In Other Comprehensive Income Other</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeOther_lbl" xml:lang="en-US">Other</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeOther_lbl" xml:lang="en-US">Defined benefit plan amounts recognizedIn other comprehensive income other.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_DefinedBenefitPlanAmountsThatWillBeAmortizedFromCumulatedOtherComprehensiveIncomeLossInNextFiscalYearTextBlock" xlink:label="etn_DefinedBenefitPlanAmountsThatWillBeAmortizedFromCumulatedOtherComprehensiveIncomeLossInNextFiscalYearTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DefinedBenefitPlanAmountsThatWillBeAmortizedFromCumulatedOtherComprehensiveIncomeLossInNextFiscalYearTextBlock_lbl" xml:lang="en-US">Defined Benefit Plan Amounts That Will Be Amortized From Cumulated Other Comprehensive Income Loss In Next Fiscal Year Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DefinedBenefitPlanAmountsThatWillBeAmortizedFromCumulatedOtherComprehensiveIncomeLossInNextFiscalYearTextBlock_lbl" xml:lang="en-US">Estimated pretax net amounts that will be recognized from Accumulated other comprehensive loss into net periodic benefit cost</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DefinedBenefitPlanAmountsThatWillBeAmortizedFromCumulatedOtherComprehensiveIncomeLossInNextFiscalYearTextBlock_lbl" xml:lang="en-US">Defined benefit plan amounts that will be amortized from cumulated other comprehensive income loss in next fiscal year.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanAmountsThatWillBeAmortizedFromAccumulatedOtherComprehensiveIncomeLossInNextFiscalYearAbstract" xlink:label="us-gaap_DefinedBenefitPlanAmountsThatWillBeAmortizedFromAccumulatedOtherComprehensiveIncomeLossInNextFiscalYearAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanAmountsThatWillBeAmortizedFromAccumulatedOtherComprehensiveIncomeLossInNextFiscalYearAbstract" xlink:to="lab_DefinedBenefitPlanAmountsThatWillBeAmortizedFromAccumulatedOtherComprehensiveIncomeLossInNextFiscalYearAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanAmountsThatWillBeAmortizedFromAccumulatedOtherComprehensiveIncomeLossInNextFiscalYearAbstract" xml:lang="en-US">Defined Benefit Plan, Amounts that Will be Amortized from Accumulated Other Comprehensive Income (Loss) in Next Fiscal Year [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanAmountsThatWillBeAmortizedFromAccumulatedOtherComprehensiveIncomeLossInNextFiscalYearAbstract" xml:lang="en-US">Estimated pretax net amounts that will be recognized from Accumulated other comprehensive loss into net periodic benefit cost</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanAmountsThatWillBeAmortizedFromAccumulatedOtherComprehensiveIncomeLossInNextFiscalYear" xlink:label="us-gaap_DefinedBenefitPlanAmountsThatWillBeAmortizedFromAccumulatedOtherComprehensiveIncomeLossInNextFiscalYear" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanAmountsThatWillBeAmortizedFromAccumulatedOtherComprehensiveIncomeLossInNextFiscalYear" xml:lang="en-US">Defined Benefit Plan, Amounts that Will be Amortized from Accumulated Other Comprehensive Income (Loss) in Next Fiscal Year</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_DefinedBenefitPlanAmountsThatWillBeAmortizedFromAccumulatedOtherComprehensiveIncomeLossInNextFiscalYear" xml:lang="en-US">Total</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_AllSegmentsMember" xlink:label="etn_AllSegmentsMember" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AllSegmentsMember_lbl" xml:lang="en-US">All Segments [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_AllSegmentsMember_lbl" xml:lang="en-US">All Segments.</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DebtSecuritiesMember" xlink:label="us-gaap_DebtSecuritiesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtSecuritiesMember" xlink:to="lab_DebtSecuritiesMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DebtSecuritiesMember" xml:lang="en-US">Fixed Income securities [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DefinedBenefitPlanTargetAllocationPercentageOfAssetsRealEstate" xlink:label="us-gaap_DefinedBenefitPlanTargetAllocationPercentageOfAssetsRealEstate" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanTargetAllocationPercentageOfAssetsRealEstate" xlink:to="lab_DefinedBenefitPlanTargetAllocationPercentageOfAssetsRealEstate" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_DefinedBenefitPlanTargetAllocationPercentageOfAssetsRealEstate" xml:lang="en-US">Defined Benefit Plan, Target Allocation Percentage of Assets, Real Estate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_DefinedBenefitPlanTargetAllocationPercentageOfAssetsRealEstate" xml:lang="en-US">Target allocation in real estate, percentage</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage" xlink:label="us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage" xlink:to="lab_BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage" xml:lang="en-US">Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage" xml:lang="en-US">Ownership of shares before acquisition, percent</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StockholdersEquityNoteStockSplit" xlink:label="us-gaap_StockholdersEquityNoteStockSplit" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_StockholdersEquityNoteStockSplit" xml:lang="en-US">Stockholders' Equity Note, Stock Split</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_StockholdersEquityNoteStockSplit" xml:lang="en-US">Common shares Stock Split</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_TaxCreditCarryforwardDeferredTaxAsset" xlink:label="us-gaap_TaxCreditCarryforwardDeferredTaxAsset" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TaxCreditCarryforwardDeferredTaxAsset" xlink:to="lab_TaxCreditCarryforwardDeferredTaxAsset" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_TaxCreditCarryforwardDeferredTaxAsset" xml:lang="en-US">Tax Credit Carryforward, Deferred Tax Asset</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_TaxCreditCarryforwardDeferredTaxAsset" xml:lang="en-US">Deferred income tax assets for income tax loss carryforwards</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherTaxCarryforwardValuationAllowance" xlink:label="us-gaap_OtherTaxCarryforwardValuationAllowance" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherTaxCarryforwardValuationAllowance" xml:lang="en-US">Other Tax Carryforward, Valuation Allowance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_OtherTaxCarryforwardValuationAllowance" xml:lang="en-US">Non-United States deferred income tax assets for income tax loss carryforwards, valuation allowance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_OtherTaxCarryforwardValuationAllowance" xml:lang="en-US">United States Federal deferred income tax assets for income tax loss carryforwards, valuation allowance</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EquitySecuritiesMember" xlink:label="us-gaap_EquitySecuritiesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquitySecuritiesMember" xlink:to="lab_EquitySecuritiesMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EquitySecuritiesMember" xml:lang="en-US">Equity Securities [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_RealEstateMember" xlink:label="us-gaap_RealEstateMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RealEstateMember" xlink:to="lab_RealEstateMember" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_RealEstateMember" xml:lang="en-US">Real Estate [Member]</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_BusinessAcquisitionEquityInterestAfterAcquisition" xlink:label="etn_BusinessAcquisitionEquityInterestAfterAcquisition" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessAcquisitionEquityInterestAfterAcquisition_lbl" xml:lang="en-US">Business Acquisition Equity Interest After Acquisition</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_BusinessAcquisitionEquityInterestAfterAcquisition_lbl" xml:lang="en-US">Total ownership after acquisition</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessAcquisitionEquityInterestAfterAcquisition_lbl" xml:lang="en-US">Business Acquisition Equity interest After Acquisition.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_EffectiveIncomeTaxRateReconciliationWriteOffDeferredIncomeTaxAsset" xlink:label="etn_EffectiveIncomeTaxRateReconciliationWriteOffDeferredIncomeTaxAsset" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_EffectiveIncomeTaxRateReconciliationWriteOffDeferredIncomeTaxAsset_lbl" xml:lang="en-US">Write-off deferred income tax asset due to impact of Health Care Reform and Education Reconciliation Act on taxation associated with Medicare Part D</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_EffectiveIncomeTaxRateReconciliationWriteOffDeferredIncomeTaxAsset_lbl" xml:lang="en-US">Effective income tax rate reconciliation write off deferred income tax asset.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_ReductionInIncomeTaxAssetsForExcessIncomeTaxBenefit" xlink:label="etn_ReductionInIncomeTaxAssetsForExcessIncomeTaxBenefit" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ReductionInIncomeTaxAssetsForExcessIncomeTaxBenefit_lbl" xml:lang="en-US">Reduction In Income Tax Assets For Excess Income Tax Benefit</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ReductionInIncomeTaxAssetsForExcessIncomeTaxBenefit_lbl" xml:lang="en-US">Reduction in income tax assets for the excess income tax benefit</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ReductionInIncomeTaxAssetsForExcessIncomeTaxBenefit_lbl" xml:lang="en-US">Reduction in income tax assets for excess income tax benefit.</label>
    <loc xlink:type="locator" xlink:href="etn-20101231.xsd#etn_EntityWideDisclosureOnGeographicAreaRevenueFromExternalCustomersAttributedToEntitysCountryOfDomicile" xlink:label="etn_EntityWideDisclosureOnGeographicAreaRevenueFromExternalCustomersAttributedToEntitysCountryOfDomicile" />
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