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 20, 2008

EATON CORPORATION

(Exact name of registrant as specified in its charter)

   

Ohio

1-1396

34-0196300

(State or other jurisdiction

of incorporation)

(Commission

File Number)

(I.R.S. Employer

Identification No.)

Eaton Center
Cleveland, Ohio

 

44114

(Address of principal
executive offices)

(Zip Code)
 

(216) 523-5000

(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing 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 the 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 20, 2008, Eaton Corporation issued a press release announcing financial results for the quarter ended September 30, 2008.  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, 2008, furnished herewith.

SIGNATURE

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

Eaton Corporation

 

Date:

October 20, 2008

/s/ R.H. Fearon

R.H. Fearon

Executive Vice President –

Chief Financial and Planning Officer