<PAGE> 1
Exhibit 23
CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference in the Registration Statements
(Form S-8 No. 333-77243 and Form S-8 No. 333-03599) pertaining to the Eaton
Corporation Share Purchase and Investment Plan of our report dated June 9, 2000,
with respect to the financial statements and schedules of the Eaton Corporation
Share Purchase and Investment Plan included in this Annual Report (Form 11-K)
for the year ended December 30, 1999.
/s/ Ernst & Young LLP
Cleveland, Ohio
June 26, 2000
