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NT Bureau
Chennai, July 28;

        Diversified industrial manufacturer Eaton Corporation announced net income per share of $1.64 for the second quarter of 2007, the same as in the second quarter of 2006 and significantly above its guidance of $1.35 to $1.45. Sales in the quarter were $3.25 billion, 4 per cent above the second quarter of 2006. Net incom-e was $246 million compared to $253 million in 2006, a decrease of 3 per cent.

        Net income in both periods included charges for integration of acquisitions. Before these acquisi-tion integration charges, operating earnings per share in the second quarter of 2007 were $1.70 compa-red to $1.68 per share in 2006, an increase of 1 per cent, and operating earnings for the second quarter of 2007 were $255 million compared to $259 million in 2006, a decrease of 2 per cent.