Insider Trades - GROSS THOMAS

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GROSS THOMAS: Declared Holdings
Company/Relationship	Reported	Shares	Ownership
EATON CP Officer NYSE:ETN (historical quotes, profile, SEC, other insiders)	27-Feb-09 1-Feb-09	45,172 1,106 46,278	Direct Indirect Total

Insider & restricted shareholder transactions reported over the last two years
Date Shares Stock Transaction
27-Feb-09 1,053 ETN Disposition (Non Open Market) at $36.04 per share.
(Value of $37,950)
24-Feb-09 14,200 ETN Acquisition (Non Open Market) at $0 per share.
20-Feb-09 217 ETN Disposition (Non Open Market) at $40.15 per share.
(Value of $8,712)
1-Feb-09 *1,106 ETN Statement of Ownership
1-Feb-09 32,242 ETN Statement of Ownership

* Indicates that some (or all) shares are held indirectly (e.g. in a trust, by a spouse, etc.)

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Insider & restricted shareholder transactions reported over the last two years
Date	Shares	Stock	Transaction
27-Feb-09	1,053	ETN	Disposition (Non Open Market) at $36.04 per share. (Value of $37,950)
24-Feb-09	14,200	ETN	Acquisition (Non Open Market) at $0 per share.
20-Feb-09	217	ETN	Disposition (Non Open Market) at $40.15 per share. (Value of $8,712)
1-Feb-09	*1,106	ETN	Statement of Ownership
1-Feb-09	32,242	ETN	Statement of Ownership