Eaton Corporation
2010 Annual Report on Form 10-K
Item 15(b)
Exhibit 23

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the following Registration Statements of Eaton Corporation and in the related Prospectuses of our reports dated February 25, 2011, with respect to the consolidated financial statements of Eaton Corporation, and the effectiveness of internal control over financial reporting of Eaton Corporation, included in this Annual Report (Form 10-K) for the year ended December 31, 2010.

Registration
Number		Description		Filing Date
333-166331		Eaton Personal Investment Plan — Form S-8 Registration Statement — 300,000 Shares		April 28, 2010
333-166330		Eaton Electrical De Puerto Rico Retirement Savings Plan — Form S-8 Registration Statement — 90,000 Shares		April 28, 2010
333-157597		Eaton Corporation — Shareholder Dividend Reinvestment and Direct Share Purchase Plan —1,000,000 Shares -Prospectus		August 20, 2009
333-161002		Eaton Corporation 2009 Stock Plan — Form S-8 Registration Statement — 9,600,000 Shares		August 4, 2009
333-158822		Eaton Electrical de Puerto Rico Retirement Savings Plan — 90,000 shares		April 27, 2009
333-158821		Eaton Incentive Compensation Deferral Plan II — Form S-8 Registration Statement — 250,000 Shares		April 27, 2009
333-158820		Eaton Savings Plan — Form S-8 Registration Statement — 10,000,000 Shares		April 27, 2009
333-158818		2005 Non-Employee Director Fee Deferral Plan — Form S-8 Registration Statement — 30,000 Shares		April 27, 2009
333-157597		Eaton Corporation — Form S-3 Automatic Shelf Registration Statement		February 27, 2009
333-152763		Eaton Corporation 2008 Stock Plan — Form S-8 Registration Statement — 2,700,000 Shares		August 5, 2008
333-150637		Eaton Personal Investment Plan — 375,000 shares		May 5, 2008
333-136291		Eaton Corporation — Shareholder Dividend Reinvestment and Direct Share Purchase Plan —1,000,000 Shares -Prospectus		August 4, 2006
333-124129		Eaton Corporation Incentive Compensation Deferral Plan II — Form S-8 Registration Statement — 400,000 Shares		April 18, 2005
333-124128		Eaton Corporation Deferred Incentive Compensation Plan II — Form S-8 Registration Statement — 750,000 Shares		April 18, 2005
333-124127		2005 Non-Employee Director Fee Deferral Plan — Form S-8 Registration Statement — 30,000 Shares		April 18, 2005
333-116970		Eaton Corporation 2004 Stock Plan — Form S-8 Registration Statement — 7,000,000 Shares		June 29, 2004
333-104366		1996 Non-Employee Director Fee Deferral Plan — Form S-8 Registration Statement — 30,000 Shares		April 8, 2003

Registration
Number		Description		Filing Date
333-97371		Eaton Corporation 2002 Stock Plan — Form S-8 Registration Statement		July 30, 2002
333-86389		Eaton Corporation Executive Strategic Incentive Plan — Form S-8 Registration Statement		September 2, 1999
333-62373		Eaton Holding Limited U.K. Savings — Related Share Option Scheme [1998] — Form S-8 Registration Statement		August 27, 1998

/s/ Ernst & Young LLP   Cleveland, Ohio
February 25, 2011