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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Weighted-average number of common shares outstanding - basic</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Liabilities, Current</label>
    <label xlink:type="resource" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xml:lang="en-US">Total current liabilities</label>
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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>
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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_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>
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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_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>
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    <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>
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    <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>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfRevenue_lbl" xml:lang="en-US">Cost of Revenue</label>
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    <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" />
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    <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:label="us-gaap_LongTermDebtAndCapitalLeaseObligations_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Long-term debt</label>
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    <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>
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    <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>
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    <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>
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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_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:label="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" />
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    <label xlink:type="resource" xlink:label="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">RETIREMENT BENEFITS PLANS</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: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>
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    <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>
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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_EarningsPerShareAbstract" xlink:label="us-gaap_EarningsPerShareAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareAbstract_lbl" xml:lang="en-US">Earnings Per 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">Net income 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_ProfitLoss" xlink:label="us-gaap_ProfitLoss" />
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    <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/verboseLabel" xml:lang="en-US">Net income</label>
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    <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>
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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_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/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:label="us-gaap_ReceivablesNetCurrent_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Accounts receivable-net</label>
    <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>
    <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:label="us-gaap_ProceedsFromSaleOfShortTermInvestments_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xml:lang="en-US">Sales of short-term investments-net</label>
    <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>
    <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/verboseLabel" xml:lang="en-US">Borrowings (payments) with original maturities of less than three months-net (primarily commercial paper)</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.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-20110331.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/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" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet" xlink:to="us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet_lbl" />
    <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/label" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet_lbl" xml:lang="en-US">Increase (Decrease) in Other Operating Assets and Liabilities, Net</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.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/verboseLabel" xlink:label="etn_IncomeLossFromContinuingOperationsBeforeIncomeTaxes_lbl" xml:lang="en-US">Income 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" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" xlink:to="us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_lbl" />
    <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>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">Assets, Current [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Cash_lbl" xml:lang="en-US">Cash</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Goodwill_lbl" xml:lang="en-US">Goodwill</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">Liabilities, Current [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US">Accounts Payable, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xml:lang="en-US">Employee-related Liabilities, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedBenefitPensionPlanLiabilitiesNoncurrent_lbl" xml:lang="en-US">Defined Benefit Pension Plan, Liabilities, Noncurrent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherPostretirementDefinedBenefitPlanLiabilitiesNoncurrent_lbl" xml:lang="en-US">Other Postretirement Defined Benefit Plan, Liabilities, Noncurrent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterest_lbl" xml:lang="en-US">Stockholders' Equity Attributable to Noncontrolling Interest</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock_lbl" xml:lang="en-US">Business Combination Disclosure [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US">Income Tax Disclosure [Text Block]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to reconcile to net cash used in operating activities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xml:lang="en-US">EQUITY</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">Equity [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockholdersEquityNoteAbstract_lbl" xml:lang="en-US">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_InventoryNetAbstract" xlink:label="us-gaap_InventoryNetAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNetAbstract" xlink:to="us-gaap_InventoryNetAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryNetAbstract_lbl" xml:lang="en-US">Inventory [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_InventoryNetAbstract_lbl" xml:lang="en-US">Components of inventories</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_GeneralDiscussionOfPensionAndOtherPostretirementBenefitsAbstract" xlink:label="us-gaap_GeneralDiscussionOfPensionAndOtherPostretirementBenefitsAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GeneralDiscussionOfPensionAndOtherPostretirementBenefitsAbstract_lbl" xml:lang="en-US">Retirement Benefits Plans [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_GeneralDiscussionOfPensionAndOtherPostretirementBenefitsAbstract_lbl" xml:lang="en-US">Retirement Benefits Plans [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IncomeTaxExpenseBenefitAbstract" xlink:label="us-gaap_IncomeTaxExpenseBenefitAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefitAbstract_lbl" xml:lang="en-US">Income Taxes [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_DerivativeInstrumentsAndHedgesAbstract" xlink:label="us-gaap_DerivativeInstrumentsAndHedgesAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeInstrumentsAndHedgesAbstract_lbl" xml:lang="en-US">Derivative Financial Instruments and Hedging Activities [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DerivativeInstrumentsAndHedgesAbstract_lbl" xml:lang="en-US">Derivative 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_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_lbl" xml:lang="en-US">Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_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_IncomeStatementAbstract" xlink:label="us-gaap_IncomeStatementAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl" />
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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_StatementOfFinancialPositionAbstract" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementOfFinancialPositionAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Consolidated Condensed Balance Sheets [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="us-gaap_StatementOfCashFlowsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Consolidated Condensed Statements of Cash Flows [Abstract]</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_AcquisitionsOfBusinessesDetailsAbstract" xlink:label="etn_AcquisitionsOfBusinessesDetailsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_AcquisitionsOfBusinessesDetailsAbstract" xlink:to="etn_AcquisitionsOfBusinessesDetailsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_AcquisitionsOfBusinessesDetailsAbstract_lbl" xml:lang="en-US">Acquisitions of Businesses (Details) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_AcquisitionsOfBusinessesDetailsAbstract_lbl" xml:lang="en-US">Acquisitions of Businesses (Details) [Abstract]</label>
    <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-20110331.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-20110331.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">Segment One [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" 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-20110331.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">Segment Two Member</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" 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-20110331.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">Segment Three Member</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" 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>
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    <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/label" xlink:label="lab_RestructuringReserve" xml:lang="en-US">Restructuring Reserve</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/periodStartLabel" xlink:label="lab_RestructuringReserve" xml:lang="en-US">Beginning Balance</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">Employee Severance [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" 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">Facility Closing [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_FacilityClosingMember" xml:lang="en-US">Plant closing and other [Member]</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/label" xlink:label="lab_RestructuringReserveRollForward" xml:lang="en-US">Restructuring Reserve [Roll Forward]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_RestructuringReserveRollForward" xml:lang="en-US">Workforce Reduction &amp; Plant Closing Liabilities</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.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/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/documentation" xlink:label="etn_UtilizationOfVariousComponentsEmployees_lbl" xml:lang="en-US">Utilization of various components, employees.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_UtilizationOfVariousComponentsEmployees" xlink:label="etn_UtilizationOfVariousComponentsEmployees" />
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    <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>
    <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-20110331.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>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="etn_UtilizationOfVariousComponents_lbl" xml:lang="en-US">Utilized</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.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" />
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    <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-20110331.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>
    <loc xlink:type="locator" xlink:href="etn-20110331.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">Business Acquisition Three Member</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" 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-20110331.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-20110331.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-20110331.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-20110331.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/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-20110331.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/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-20110331.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 integration 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-20110331.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_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 Benefit Plans, Defined Benefit [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_OtherPostretirementBenefitPlansDefinedBenefitMember" xml:lang="en-US">Other postretirement benefit 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_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>
    <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>
    <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/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/totalLabel" xlink:label="lab_DefinedBenefitPlanNetPeriodicBenefitCost" xml:lang="en-US">Total expense</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-20110331.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">Segment Four Member</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" 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-20110331.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">Segment Five Member</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" 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-20110331.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="etn-20110331.xsd#etn_IncomeTaxesDetailsAbstract" xlink:label="etn_IncomeTaxesDetailsAbstract" />
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    <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>
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    <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>
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    <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>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_InventoriesTextBlock_lbl" xml:lang="en-US">Inventories.</label>
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    <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/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/verboseLabel" 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>
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    <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">Fair Value, Inputs, Level 1 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" 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">Fair Value, Inputs, Level 2 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" 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">Fair Value, Inputs, Level 3 [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" 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_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/verboseLabel" xlink:label="lab_LongTermDebt" xml:lang="en-US">Carrying 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_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" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingInformationOperatingIncomeLoss" xlink:to="lab_SegmentReportingInformationOperatingIncomeLoss" />
    <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/verboseLabel" xlink:label="lab_SegmentReportingInformationOperatingIncomeLoss" xml:lang="en-US">Segment operating profit</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SegmentReportingInformationAmortizationExpense" xlink:label="us-gaap_SegmentReportingInformationAmortizationExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingInformationAmortizationExpense" xlink:to="lab_SegmentReportingInformationAmortizationExpense" />
    <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>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_PensionAndOtherPostretirementBenefitsExpense" xlink:label="etn_PensionAndOtherPostretirementBenefitsExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_PensionAndOtherPostretirementBenefitsExpense" xlink:to="etn_PensionAndOtherPostretirementBenefitsExpense_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_PensionAndOtherPostretirementBenefitsExpense_lbl" xml:lang="en-US">Pension And Other Postretirement Benefits Expense</label>
    <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/documentation" xlink:label="etn_PensionAndOtherPostretirementBenefitsExpense_lbl" xml:lang="en-US">Pension &amp; other postretirement benefits expense.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.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/documentation" xlink:label="etn_OtherCorporateExpenseNet_lbl" xml:lang="en-US">Other corporate expense-net.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.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>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_BusinessSegmentReportingTextBlock_lbl" xml:lang="en-US">Business Segment Information</label>
    <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 Liabilities [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_OtherLiabilitiesMember" xml:lang="en-US">Other current liabilities [Member]</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.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-20110331.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-20110331.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" />
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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_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable" xlink:label="us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable" />
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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" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessAcquisitionFourMember_lbl" xml:lang="en-US">Business Acquisition Four Member</label>
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    <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>
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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_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>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xml:lang="en-US">Total Accumulated comprehensive income (loss) attributable to Eaton common shareholders</label>
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    <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>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_AssetsAbstract" xml:lang="en-US">Assets</label>
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    <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>
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    <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>
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    <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>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_LiabilitiesRecognized" xlink:to="etn_LiabilitiesRecognized_lbl" />
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    <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_BenefitPlans_lbl" xml:lang="en-US">Benefit Plans</label>
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    <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>
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    <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>
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    <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>
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    <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>
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    <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>
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    <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>
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    <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>
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    <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>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessSegmentInformationAbstract_lbl" 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_BusinessSegmentInformationTextBlock" xlink:to="etn_BusinessSegmentInformationTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessSegmentInformationTextBlock_lbl" xml:lang="en-US">Business Segment Information Text Block</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessSegmentInformationTextBlock_lbl" xml:lang="en-US">Business Segment Information.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_BasisOfPresentationDetailsAbstract" xlink:label="etn_BasisOfPresentationDetailsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_BasisOfPresentationDetailsAbstract" xlink:to="etn_BasisOfPresentationDetailsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BasisOfPresentationDetailsAbstract_lbl" xml:lang="en-US">Basis of Presentation (Details) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BasisOfPresentationDetailsAbstract_lbl" xml:lang="en-US">Basis of Presentation.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_BasisOfPresentationTextualsAbstract" xlink:label="etn_BasisOfPresentationTextualsAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BasisOfPresentationTextualsAbstract_lbl" xml:lang="en-US">Basis Of Presentation Textuals Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BasisOfPresentationTextualsAbstract_lbl" xml:lang="en-US">Basis of Presentation.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_BasisOfPresentationTextualsAbstract_lbl" xml:lang="en-US">Basis of Presentation (Textuals) [Abstract]</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_InternormenTechnologyGroupMember" xlink:label="etn_InternormenTechnologyGroupMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_InternormenTechnologyGroupMember" xlink:to="etn_InternormenTechnologyGroupMember_lbl" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_InternormenTechnologyGroupMember_lbl" xml:lang="en-US">Internormen Technology Group.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_EquityTablesAbstract" xlink:label="etn_EquityTablesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_EquityTablesAbstract" xlink:to="etn_EquityTablesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_EquityTablesAbstract_lbl" xml:lang="en-US">Equity (Tables) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_EquityTablesAbstract_lbl" xml:lang="en-US">Equity.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_EquityDetailsAbstract" xlink:label="etn_EquityDetailsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_EquityDetailsAbstract" xlink:to="etn_EquityDetailsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_EquityDetailsAbstract_lbl" xml:lang="en-US">Equity (Details) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_EquityDetailsAbstract_lbl" xml:lang="en-US">Equity.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_ChangeInTotalEquityTextBlock" xlink:label="etn_ChangeInTotalEquityTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ChangeInTotalEquityTextBlock" xlink:to="etn_ChangeInTotalEquityTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ChangeInTotalEquityTextBlock_lbl" xml:lang="en-US">Change In Total Equity Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ChangeInTotalEquityTextBlock_lbl" xml:lang="en-US">Change in Total equity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ChangeInTotalEquityTextBlock_lbl" xml:lang="en-US">Change in Total Equity.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_ChangeInTotalEquityAbstract" xlink:label="etn_ChangeInTotalEquityAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_ChangeInTotalEquityAbstract" xlink:to="etn_ChangeInTotalEquityAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_ChangeInTotalEquityAbstract_lbl" xml:lang="en-US">Change In Total Equity Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_ChangeInTotalEquityAbstract_lbl" xml:lang="en-US">Change in Total Equity.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_ChangeInTotalEquityAbstract_lbl" xml:lang="en-US">Changes in 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_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">Parent [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ParentMember" xml:lang="en-US">Eaton Shareholders' Equity [Member]</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 Interest [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_NoncontrollingInterestMember" xml:lang="en-US">Noncontrolling Interest [Member]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecrease" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecrease" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecrease" xlink:to="lab_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecrease" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecrease" xml:lang="en-US">Other Comprehensive Income (Loss), Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecrease" xml:lang="en-US">Other comprehensive income (loss)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecrease" xml:lang="en-US">Other comprehensive income</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:to="lab_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="lab_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xml:lang="en-US">Total comprehensive income (loss)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xml:lang="en-US">Total comprehensive income</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xml:lang="en-US">Comprehensive Income, Net of Tax, Including Portion Attributable to Noncontrolling Interest</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="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/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/verboseLabel" xlink:label="lab_StockIssuedDuringPeriodValueShareBasedCompensation" xml:lang="en-US">Issuance of shares under equity-based compensation 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_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease" xlink:to="lab_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease" xml:lang="en-US">Other Comprehensive Income, Foreign Currency Transaction and Translation Adjustment, Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease" xml:lang="en-US">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_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentNetOfTaxPeriodIncreaseDecrease" xlink:label="us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentNetOfTaxPeriodIncreaseDecrease" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentNetOfTaxPeriodIncreaseDecrease" xlink:to="lab_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentNetOfTaxPeriodIncreaseDecrease" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentNetOfTaxPeriodIncreaseDecrease" xml:lang="en-US">Other Comprehensive Income, Defined Benefit Plans Adjustment, Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentNetOfTaxPeriodIncreaseDecrease" xml:lang="en-US">Pensions and 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_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecrease" xlink:label="us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecrease" />
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    <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/verboseLabel" xlink:label="lab_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecrease" xml:lang="en-US">Cash flow hedges</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="lab_StatementTable" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_StatementTable" xml:lang="en-US">Statement [Table]</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_StatementLineItems" xlink:label="us-gaap_StatementLineItems" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="lab_StatementLineItems" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_StatementLineItems" xml:lang="en-US">Statement [Line Items]</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_EquityTextualsAbstract" xlink:label="etn_EquityTextualsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_EquityTextualsAbstract" xlink:to="etn_EquityTextualsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_EquityTextualsAbstract_lbl" xml:lang="en-US">Equity Textuals Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_EquityTextualsAbstract_lbl" xml:lang="en-US">Equity.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_EquityTextualsAbstract_lbl" xml:lang="en-US">Equity (Textuals) [Abstract]</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_DerivativesDesignatedAsHedgesAbstract" xlink:label="etn_DerivativesDesignatedAsHedgesAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DerivativesDesignatedAsHedgesAbstract_lbl" xml:lang="en-US">Derivatives Designated As Hedges Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DerivativesDesignatedAsHedgesAbstract_lbl" xml:lang="en-US">Derivatives designated as hedges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DerivativesDesignatedAsHedgesAbstract_lbl" xml:lang="en-US">Derivatives designated as hedges.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_DerivativesNotDesignatedAsHedgesAbstract" xlink:label="etn_DerivativesNotDesignatedAsHedgesAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_DerivativesNotDesignatedAsHedgesAbstract_lbl" xml:lang="en-US">Derivatives Not Designated As Hedges Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_DerivativesNotDesignatedAsHedgesAbstract_lbl" xml:lang="en-US">Derivatives not designated as hedges.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_DerivativesNotDesignatedAsHedgesAbstract_lbl" xml:lang="en-US">Derivatives not designated as hedges</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_PeriodOfDerivativesDesignatedAsHedges" xlink:label="etn_PeriodOfDerivativesDesignatedAsHedges" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_PeriodOfDerivativesDesignatedAsHedges_lbl" xml:lang="en-US">Period of derivatives designated as hedges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_PeriodOfDerivativesDesignatedAsHedges_lbl" xml:lang="en-US">Period of derivatives designated as hedges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_PeriodOfDerivativesDesignatedAsHedges_lbl" xml:lang="en-US">Period of derivatives designated as hedges.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_PeriodOfDerivativesNotDesignatedAsHedges" xlink:label="etn_PeriodOfDerivativesNotDesignatedAsHedges" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_PeriodOfDerivativesNotDesignatedAsHedges" xlink:to="etn_PeriodOfDerivativesNotDesignatedAsHedges_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_PeriodOfDerivativesNotDesignatedAsHedges_lbl" xml:lang="en-US">Period of derivatives not designated as hedges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_PeriodOfDerivativesNotDesignatedAsHedges_lbl" xml:lang="en-US">Period of derivatives not designated as hedges</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_PeriodOfDerivativesNotDesignatedAsHedges_lbl" xml:lang="en-US">Period of derivatives not designated as hedges.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_PercentageOfIntercompanyBalanceSheetExposure" xlink:label="etn_PercentageOfIntercompanyBalanceSheetExposure" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_PercentageOfIntercompanyBalanceSheetExposure" xlink:to="etn_PercentageOfIntercompanyBalanceSheetExposure_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_PercentageOfIntercompanyBalanceSheetExposure_lbl" xml:lang="en-US">Percentage of intercompany balance sheet exposure</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_PercentageOfIntercompanyBalanceSheetExposure_lbl" xml:lang="en-US">Eaton's target percentage of managing intercompany balance sheet exposure</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_PercentageOfIntercompanyBalanceSheetExposure_lbl" xml:lang="en-US">Percentage of intercompany balance sheet exposure.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_InventoryTablesAbstract" xlink:label="etn_InventoryTablesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_InventoryTablesAbstract" xlink:to="etn_InventoryTablesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_InventoryTablesAbstract_lbl" xml:lang="en-US">Inventory (Tables) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_InventoryTablesAbstract_lbl" xml:lang="en-US">Inventory.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_InventoryDetailsAbstract" xlink:label="etn_InventoryDetailsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_InventoryDetailsAbstract" xlink:to="etn_InventoryDetailsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_InventoryDetailsAbstract_lbl" xml:lang="en-US">Inventory (Details) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_InventoryDetailsAbstract_lbl" xml:lang="en-US">Inventory.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_BusinessSegmentInformationTablesAbstract" xlink:label="etn_BusinessSegmentInformationTablesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_BusinessSegmentInformationTablesAbstract" xlink:to="etn_BusinessSegmentInformationTablesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessSegmentInformationTablesAbstract_lbl" xml:lang="en-US">Business Segment Information (Tables) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessSegmentInformationTablesAbstract_lbl" xml:lang="en-US">Business segment information.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_BusinessSegmentInformationDetailsAbstract" xlink:label="etn_BusinessSegmentInformationDetailsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_BusinessSegmentInformationDetailsAbstract" xlink:to="etn_BusinessSegmentInformationDetailsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_BusinessSegmentInformationDetailsAbstract_lbl" xml:lang="en-US">Business Segment Information (Details) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_BusinessSegmentInformationDetailsAbstract_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_ComprehensiveIncomeNoteTextBlock" xlink:label="us-gaap_ComprehensiveIncomeNoteTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNoteTextBlock" xlink:to="lab_ComprehensiveIncomeNoteTextBlock" />
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ComprehensiveIncomeNoteAbstract" xlink:label="us-gaap_ComprehensiveIncomeNoteAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNoteAbstract" xlink:to="lab_ComprehensiveIncomeNoteAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ComprehensiveIncomeNoteAbstract" xml:lang="en-US">Components of Accumulated other comprehensive income (loss)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ComprehensiveIncomeNoteAbstract" xml:lang="en-US">Comprehensive Income Note [Abstract]</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_EarningsPerShareReconciliationAbstract" xlink:label="us-gaap_EarningsPerShareReconciliationAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareReconciliationAbstract" xlink:to="lab_EarningsPerShareReconciliationAbstract" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_EarningsPerShareReconciliationAbstract" xml:lang="en-US">Earnings Per Share Reconciliation [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_EarningsPerShareReconciliationAbstract" 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_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:to="lab_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xml:lang="en-US">Comprehensive Income, Net of Tax, Attributable to Noncontrolling Interest</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="lab_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xml:lang="en-US">Adjustment for comprehensive income attributable to noncontrolling interests</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.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="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_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_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="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_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://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://xbrl.us/us-gaap/role/label/negated" xlink:label="lab_PaymentsForRepurchaseOfCommonStock" xml:lang="en-US">Repurchase of shares</label>
    <label xlink:type="resource" xlink:role="http://xbrl.us/us-gaap/role/label/negatedTotal" xlink:label="lab_PaymentsForRepurchaseOfCommonStock" xml:lang="en-US">Repurchase of shares</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_LegalContingenciesAbstract" xlink:label="etn_LegalContingenciesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_LegalContingenciesAbstract" xlink:to="etn_LegalContingenciesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_LegalContingenciesAbstract_lbl" xml:lang="en-US">Legal Contingencies [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_LegalContingenciesAbstract_lbl" xml:lang="en-US">Legal contingencies.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_LegalContingenciesDetailsAbstract" xlink:label="etn_LegalContingenciesDetailsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_LegalContingenciesDetailsAbstract" xlink:to="etn_LegalContingenciesDetailsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_LegalContingenciesDetailsAbstract_lbl" xml:lang="en-US">Legal Contingencies (Details) [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_LegalContingenciesDetailsAbstract_lbl" xml:lang="en-US">Legal contingencies.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_LegalContingenciesTextualsAbstract" xlink:label="etn_LegalContingenciesTextualsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_LegalContingenciesTextualsAbstract" xlink:to="etn_LegalContingenciesTextualsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_LegalContingenciesTextualsAbstract_lbl" xml:lang="en-US">Legal Contingencies Textuals Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_LegalContingenciesTextualsAbstract_lbl" xml:lang="en-US">Legal contingencies.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_LegalContingenciesTextualsAbstract_lbl" xml:lang="en-US">Legal Contingencies (Textuals) [Abstract]</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_NumberOfReaisRecognizedByCompany" xlink:label="etn_NumberOfReaisRecognizedByCompany" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_NumberOfReaisRecognizedByCompany" xlink:to="etn_NumberOfReaisRecognizedByCompany_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_NumberOfReaisRecognizedByCompany_lbl" xml:lang="en-US">Number of Reais Recognized By Company</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_NumberOfReaisRecognizedByCompany_lbl" xml:lang="en-US">Number of reais recognized by company.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_NumberOfReaisRecognizedByCompany_lbl" xml:lang="en-US">Number of reais recognized by company</label>
    <loc xlink:type="locator" xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingCapital" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapital" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapital" xlink:to="lab_IncreaseDecreaseInOperatingCapital" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_IncreaseDecreaseInOperatingCapital" xml:lang="en-US">Increase (Decrease) in Operating Capital</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_IncreaseDecreaseInOperatingCapital" xml:lang="en-US">Changes in working capital</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_MotionForEntryOfFinalJudgmentOfLiabilityDescription" xlink:label="etn_MotionForEntryOfFinalJudgmentOfLiabilityDescription" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_MotionForEntryOfFinalJudgmentOfLiabilityDescription" xlink:to="etn_MotionForEntryOfFinalJudgmentOfLiabilityDescription_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_MotionForEntryOfFinalJudgmentOfLiabilityDescription_lbl" xml:lang="en-US">Motion For Entry Of Final Judgment Of Liability Description</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_MotionForEntryOfFinalJudgmentOfLiabilityDescription_lbl" xml:lang="en-US">Motion for entry of final judgment of liability regarding Meritor suit</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_MotionForEntryOfFinalJudgmentOfLiabilityDescription_lbl" xml:lang="en-US">Motion for entry of final judgment of liability description.</label>
    <loc xlink:type="locator" xlink:href="etn-20110331.xsd#etn_EatonSamcShanghaiAircraftConveyanceSystemManufacturingCompanyLimitedMember" xlink:label="etn_EatonSamcShanghaiAircraftConveyanceSystemManufacturingCompanyLimitedMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="etn_EatonSamcShanghaiAircraftConveyanceSystemManufacturingCompanyLimitedMember" xlink:to="etn_EatonSamcShanghaiAircraftConveyanceSystemManufacturingCompanyLimitedMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="etn_EatonSamcShanghaiAircraftConveyanceSystemManufacturingCompanyLimitedMember_lbl" xml:lang="en-US">Eaton Samc Shanghai Aircraft Conveyance System Manufacturing Company Limited [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="etn_EatonSamcShanghaiAircraftConveyanceSystemManufacturingCompanyLimitedMember_lbl" xml:lang="en-US">Eaton-SAMC (Shanghai) Aircraft Conveyance System Manufacturing Co., Ltd [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="etn_EatonSamcShanghaiAircraftConveyanceSystemManufacturingCompanyLimitedMember_lbl" xml:lang="en-US">Eaton-SAMC (Shanghai) Aircraft Conveyance System Manufacturing Co., Ltd.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lab_ComprehensiveIncomeNoteTextBlock" xml:lang="en-US">Comprehensive Income Note [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="lab_ComprehensiveIncomeNoteTextBlock" xml:lang="en-US">Components of Accumulated other comprehensive income (loss)</label>
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