Exhibit 23-e
CONSENT OF INDEPENDENT AUDITOR
We consent to the incorporation by reference of our reports dated June 20, 2008, relating to the financial statements of Master Sistemas Automotivos Ltda. as of December 31, 2007 and for the years ended December 31, 2007 and 2005 (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the differences between accounting practices adopted in Brazil and accounting principles generally accepted in the United States of America) and Suspensys Sistemas Automotivos Ltda. as of December 31, 2007 and 2006 and for each of the three years in the period ended December 31, 2007 (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the differences between accounting practices adopted in Brazil and accounting principles generally accepted in the United States of America), appearing in Item 15 of this Annual Report on Form 10-K/A of ArvinMeritor, Inc. for the year ended September 30, 2007 in the following Registration Statements:
Form |
| Registration No. |
| Purpose |
S-8 |
| 333-141186 |
| 2007 Long-Term Incentive Plan |
S-3 |
| 333-143615 |
| Registration of convertible notes, guarantees and common stock |
S-3 |
| 333-134409 |
| Registration of convertible notes, guarantees and common stock |
S-8 |
| 333-107913 |
| ArvinMeritor, Inc. Savings Plan |
S-8 |
| 333-123103 |
| ArvinMeritor, Inc. Hourly Employees Saving Plan |
S-3 |
| 333-58760 |
| Registration of debt securities |
S-8 |
| 333-49610 |
| 1997 Long-Term Incentives Plan |
S-3 |
| 333-43118 |
| Arvin Industries, Inc. 1988 Stock Benefit Plan |
S-3 |
| 333-43116 |
| Arvin Industries, Inc. 1998 Stock Benefit Plan |
S-3 |
| 333-43112 |
| Arvin Industries, Inc. Employee Stock Benefit Plan |
S-8 |
| 333-42012 |
| Employee Stock Benefit Plan, 1988 Stock Benefit Plan, and 1998 Employee Stock Benefit Plan |
/s/ DELOITTE TOUCHE TOHMATSU AUDITORES INDEPENDENTES
DELOITTE TOUCHE TOHMATSU AUDITORES INDEPENDENTES
Porto Alegre, Brazil
June 20, 2008