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Exhibit 24
DIRECTORS AND OFFICERS OF
THE TIMKEN COMPANY
REGISTRATION STATEMENT ON FORM S-8
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that each of the undersigned
directors and officers of The Timken Company, an Ohio corporation (the
"Company"), hereby: (1) constitutes and appoints Lyle G. Ganske, Gene E. Little,
and Scott A. Scherff, collectively and individually, as his or her agent and
attorney-in-fact, with full power of substitution and resubstitution, to (a)
sign and file on his or her behalf and in his or her name, place and stead in
any and all capacities (i) a Registration Statement on Form S-8 (the
"Registration Statement") with respect to the registration under the Securities
Act of 1933, as amended, of participation interests issuable under the Voluntary
Investment Pension Plan for Hourly Employees of The Timken Company (the "Plan")
and up to 350,000 shares of the Company's Common Stock, without par value, for
issuance under the Plan, (ii) any and all amendments, including post-effective
amendments, and exhibits to the Registration Statement and (iii) any and all
applications or other documents to be filed with the Securities and Exchange
Commission or any state securities commission or other regulatory authority with
respect to the securities covered by the Registration Statement, and (b) do and
perform any and all other acts and deeds whatsoever that may be necessary or
required in the premises; and (2) ratifies and approves any and all actions that
may be taken pursuant hereto by any of the above-named agents and
attorneys-in-fact or their substitutes.
IN WITNESS WHEREOF, the undersigned directors and officers of the
Company have hereunto set their hands as of the 20th day of December 2000.
/s/ STANLEY C. GAULT /s/ JOHN M. TIMKEN, JR.
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Stanley C. Gault John M. Timken, Jr.
/s/ JAMES W. GRIFFITH /s/ WARD J. TIMKEN
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James W. Griffith Ward J. Timken
/s/ J. CLAYBURN LAFORCE, JR. /s/ W. R. TIMKEN, JR.
--------------------------------- ---------------------------------
J. Clayburn LaForce, Jr. W. R. Timken, Jr.
/s/ GENE E. LITTLE /s/ JOSEPH F. TOOT, JR.
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Gene E. Little Joseph F. Toot, Jr.
/s/ JOHN A. LUKE, JR. /s/ MARTIN D. WALKER
--------------------------------- ---------------------------------
John A. Luke, Jr. Martin D. Walker
/s/ ROBERT W. MAHONEY /s/ JACQUELINE F. WOODS
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Robert W. Mahoney Jacqueline F. Woods
/s/ JAY A. PRECOURT
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Jay A. Precourt
