EATON CORPORATION
Table of Contents

As Filed with the Securities and Exchange Commission on June 29, 2004

Registration No. 333-               

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM S-8

REGISTRATION STATEMENT

under

The Securities Act of 1933

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

     
Ohio   34-0196300
     
(State of Incorporation)   (IRS Employer Identification No.)

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

EATON CORPORATION DEFERRED INCENTIVE COMPENSATION PLAN

(Full Title of Plan)

E. R. Franklin, Vice President and Secretary
Eaton Center, Cleveland, Ohio 44114
(Name and address of agent for service)

Telephone number, including area code,
of agent for service: (216) 523-4103

CALCULATION OF REGISTRATION FEE

                             
          Proposed   Proposed        
Title of
          Maximum   Maximum        
Securities
  Amount         Offering   Aggregate   Amount of
to be
  to be            Price   Offering   Registration
Registered
  Registered   Per Share   Price(1)   Fee
 
                            
Common Shares with a par value of $.50 each
    750,000     N/A   $46,256,250       $ 5,860.67  

     (1)     Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457 (based on the average of the high and low trading prices of $61.675 per share on June 22, 2004)

 

TABLE OF CONTENTS

Item 8. Exhibits
SIGNATURES
EXHIBIT INDEX
EXHIBIT 23 - CONSENT
EXHIBIT 24 - POWER OF ATTORNEY

Table of Contents

Page 1

Pursuant to Instruction E to Form S-8, the information contained in registration Statement No. 333-35946 is hereby incorporated by reference into this Registration Statement, except as set forth below under Item 8.

     
Item 8.
  Exhibits
 
    
  See List of Exhibits at page 3.

SIGNATURES

     The Registrant — Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Cleveland, State of Ohio, on the 29th day of June, 2004.

         
    EATON CORPORATION
 
 
  By     /s/ E. R. Franklin
      E. R. Franklin
      Vice President
      and Secretary

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.

         
Name
   Title             Date
 
*
   Chairman and Chief Executive   June 29, 2004
  Officer; Principal Executive    
Alexander M. Cutler
   Officer; Director    
 
        
*
   Executive Vice President - Chief    
  Financial and Planning Officer;    
Richard H. Fearon
   Principal Financial Officer    

 

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Page 2

         
*
   Vice President and Controller;        
    Principal Accounting Officer    
Billie K. Rawot
        
 
        
*
   Director    
         
Michael J. Critelli
        
 
        
*
   Director    
         
Ned C. Lautenbach
        
 
        
*
   Director    
         
Deborah L. McCoy
        
 
        
*
   Director    
         
John R. Miller
        
 
        
*
   Director    
         
Gregory R. Page
        
 
        
*
   Director    
         
Kiran M. Patel
        
 
        
*
   Director    
         
Victor A. Pelson
        
 
        
*
   Director    
         
Gary L. Tooker
        
         
 
 
*By
      /s/ DAVID M. O’LOUGHLIN        
         
     David M. O’Loughlin, Attorney-in-Fact    
     for the Officers and Directors    
     signing in the capacities indicated    

 

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      Page 3

EXHIBIT INDEX

     
Exhibit
Number
    
 
23
   Consent of Ernst & Young LLP.
 
    
24
  Power of Attorney.