UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

       Date of Report (Date of earliest event reported): October 15, 2007


                             EATON CORPORATION
--------------------------------------------------------------------------------
          (Exact name of registrant as specified in its charter)

             Ohio                     1-1396                34-0196300
------------------------------- ------------------- -------------------------
 (State or other jurisdiction    (Commission File        (I.R.S. Employer
      of incorporation)              Number)           Identification No.)

         Eaton Center
       Cleveland, Ohio                                        44114
-------------------------------                     -------------------------
    (Address of principal                                   (Zip Code)
      executive offices)

                                 (216) 523-5000
           -----------------------------------------------------------
              (Registrant's telephone number, including area code)

Check the appropriate box below if the Form 8-K is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:

|_| Written communications pursuant to Rule 425 under the Securities Act
    (17 CFR 230.425)

|_| Soliciting material pursuant to Rule 14a-12 under Exchange Act
    (17 CFR 240.14a-12)

|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
    Act (17 CFR 240.14d-2(b))

|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the
    Exchange Act (17 CFR 240.13e-4(c))



Section 2 - Financial Information
---------------------------------
Item 2.02 Results of Operations and Financial Condition

On October 15, 2007, Eaton Corporation issued a press release announcing
financial results for the quarter ended September 30, 2007. A copy of this press
release is attached hereto as Exhibit 99.

Section 9 - Financial Statements and Exhibits
---------------------------------------------
Item 9.01 Financial Statements and Exhibits

(c) Exhibits:

99 Press release for quarter ended September 30, 2007, filed herewith.



                                    SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report be signed on its behalf by the
undersigned hereunto duly authorized.


                                          Eaton Corporation

Date:  October 15, 2007                   /s/ R.H. Fearon
                                          ------------------------------------
                                          R.H. Fearon
                                          Executive Vice President -
                                          Chief Financial and Planning Officer