Exhibit 23-b
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference of our reports dated November 15, 2005 relating to the consolidated financial statements and financial statement schedule (which report expresses an unqualified opinion and includes explanatory paragraphs related to a change in method of determining the cost of certain inventories and accounting for variable interest entities) of ArvinMeritor, Inc., and management’s report on the effectiveness of internal control over financial reporting appearing in this Annual Report on Form 10-K of ArvinMeritor, Inc. for the year ended September 30, 2005, in the following Registration Statements of ArvinMeritor, Inc.:
| Form | Registration No. | Purpose | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| S-8 | 333-107913 | ArvinMeritor, Inc. Savings Plan | ||||||||
| S-3 | 333-58760 | Registration of debt securities | ||||||||
| S-8 | 333-123103 | ArvinMeritor, Inc. Hourly Employees Savings Plan | ||||||||
| S-8 | 333-49610 | 1997 Long-Term Incentives Plan | ||||||||
| S-3 | 333-43146 | Arvin Industries, Inc. Savings 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-3 | 333-43110 | Arvin Industries, Inc. Employee Savings Plan | ||||||||
| S-8 | 333-42012 | Employee Stock Benefit Plan, 1988 Stock Benefit Plan, and 1998 Employee Stock Benefit Plan. | ||||||||
/s/ Deloitte & Touche LLP
Detroit, Michigan
November 15, 2005
Detroit, Michigan
November 15, 2005