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Filing Details

Issuer

Cik	Name	Symbol	Sector (SIC)	IRS No
31277	Eaton Corp	ETN	Misc Industrial & Commercial Machinery & Equipment (3590)	340196300

Insiders

Cik	Name	Reported Address	Insider Title	Director	Officer	Large Shareholder	Other
1188585	M Alexander Cutler	Eaton Center 1111 Superior Ave. Cleveland OH 44114	Chairman And Ceo	Yes	Yes	No	No

Reported Non-Derivative Transactions

Sec. Name	Acquisiton - Disposition	Date	Amount	Price	Remaning Holdings	Equity Swap Involved	Form Type	Code	Nature of Ownership	Explanation
Common Shares	Disposition	2011-03-09	21,042	$53.26	510,752	No	4	S	Direct

Equity Swap Involved	Form Type	Code	Nature of Ownership	Explanation
No	4	S	Direct

Reported Non-Derivative Holdings

Sec. Name	Remaning Holdings	Nature of Ownership	Explanation
Common Shares	35,964	Indirect	by trustee of ESP
Common Shares	2,000	Indirect	by son

Footnotes

Price reported constitutes the average weighted price of shares sold. Shares were sold at varying prices in the range of $53.185 - $53.43. The reporting person hereby undertakes, upon request of the Commission, the issuer or a security holder of the issuer, to provide full information regarding the number of shares sold at each separate price.
On February 28, 2011, the common stock of the Issuer split 2-for-1, resulting in the reporting person's ownership of 265,897 additional shares of common stock.
On February 28, 2011, the common stock of the Issuer split 2-for-1, resulting in the reporting person's indirect ownership of 17,982.007 additional shares of common stock.
On February 28, 2011, the common stock of the Issuer split 2-for-1, resulting in the reporting person's indirect ownership of 1,000 additional shares of common stock.