Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

         Date of Report (Date of earliest event reported: July 18, 2005

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

        Ohio                        1-1396                  34-0196300
   ----------------              ------------             ---------------
   (State or other               (Commission              (I.R.S. Employer
   jurisdiction of               File Number)             Identification No.)

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

                                 (216) 523-5000
              (Registrant's telephone number, including area code)

Check the  appropriate  box below if the Form 8-K is intended to  simultaneously
satisfy  the filing  obligation  of the  registrant  under any of the  following

|_|  Written  communications  pursuant to Rule 425 under the  Securities Act (17
     CFR 230.425)

|_|  Soliciting  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR

|_|  Pre-commencement   communications  pursuant  to  Rule  14d-2(b)  under  the
     Exchange Act (17 CFR 240.14d-2(b))

|_|  Pre-commencement   communications  pursuant  to  Rule  13e-4(c)  under  the
     Exchange Act (17 CFR 240.13e-4(c))

Section 2 - Financial Information
Item 2.02 Results of Operations and Financial Condition

On July 18, 2005, Eaton Corporation issued a press release announcing  financial
results for the quarter  ended June 30,  2005.  A copy of this press  release is
attached hereto as Exhibit 99.

Section 9 - Financial Statements and Exhibits
Item 9.01 Financial Statements and Exhibits

(c)  Exhibits:

99   Press release for second quarter 2005, furnished herewith.


Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.

                                          Eaton Corporation

                                          /s/ R.H. Fearon
Date: July 18, 2005                      -----------------------------------
                                          R.H. Fearon
                                          Executive Vice President -
                                          Chief Financial and Planning Officer