Ownership Submission
FORM 3
 UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940
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(Print or Type Responses)
1. Name and Address of Reporting Person *
  King Scott L
 2. Date of Event Requiring Statement (Month/Day/Year)
07/01/2007		 3. Issuer Name and Ticker or Trading Symbol
EATON CORP [ETN]
(Last)
(First)
(Middle)
EATON CENTER, 1111 SUPERIOR AVENUE		 4. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
_____ Director _____ 10% Owner
__X__ Officer (give title below) _____ Other (specify below)
Sr VP & President-Automotive
 5. If Amendment, Date Original Filed(Month/Day/Year)
(Street)

CLEVELAND, OH 44114		 6. Individual or Joint/Group Filing(Check Applicable Line)
_X_ Form filed by One Reporting Person
___ Form filed by More than One Reporting Person
(City)
(State)
(Zip)
Table I - Non-Derivative Securities Beneficially Owned
1.Title of Security
(Instr. 4)		 2. Amount of Securities Beneficially Owned
(Instr. 4)		 3. Ownership Form: Direct (D) or Indirect (I)
(Instr. 5)		 4. Nature of Indirect Beneficial Ownership
(Instr. 5)
Common Shares 5,800 (1)
D
 
Common Shares 308.913 (2)
I
By Trustee of ESP
Common Shares 7,955 (3)
I
By Trustee

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly. SEC 1473 (7-02)
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Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security
(Instr. 4)		 2. Date Exercisable and Expiration Date
(Month/Day/Year)		 3. Title and Amount of Securities Underlying Derivative Security
(Instr. 4)		 4. Conversion or Exercise Price of Derivative Security 5. Ownership Form of Derivative Security: Direct (D) or Indirect (I)
(Instr. 5)		 6. Nature of Indirect Beneficial Ownership
(Instr. 5)
Date Exercisable Expiration Date Title Amount or Number of Shares
Stock Option 02/24/2005(4) 02/24/2014 Common Shares 13,000 $ 59.07 D  
Stock Option 02/27/2008(4) 02/27/2017 Common Shares 12,700 $ 80.81 D  
Stock Option 02/22/2006(4) 02/22/2015 Common Shares 11,800 $ 68.22 D  
Stock Option 02/21/2007(4) 02/21/2016 Common Shares 12,600 $ 68.62 D  
Phantom Shares   (5)   (5) Common Shares 7,624.571 (6) $ 0 D  

Reporting Owners

Reporting Owner Name / Address Relationships
Director 10% Owner Officer Other
King Scott L
EATON CENTER
1111 SUPERIOR AVENUE
CLEVELAND, OH 44114		       Sr VP & President-Automotive  

Signatures

/s/Kathleen S. O'Connor, as Attorney-in-Fact 07/10/2007
**Signature of Reporting Person Date

Explanation of Responses:

* If the form is filed by more than one reporting person, see Instruction 5(b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1) These shares represent restricted shares issued under an Eaton Corporation stock plan and are subject to risk of forfeiture.
(2) These shares are held in the Eaton Savings Plan.
(3) These shares are held in a revocable trust for the benefit of certain of the reporting person's family members.
(4) Thirty-three percent (33%) of these options become exercisable on the first and second anniversaries of the date granted and thirty-four percent (34%) on the third anniversary of the date granted.
(5) This field is not applicable.
(6) This number represents the number of Phantom Share Units acquired by the reporting person's deferral into the deferred incentive compensation plans maintained by the Company of bonus and long-term incentive compensation.

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