Exhibit 23
August 3, 2007
Cooper Industries, Ltd.
600 Travis, Suite 5500
Houston, Texas 77002-1001
600 Travis, Suite 5500
Houston, Texas 77002-1001
Ladies and Gentlemen:
We consent to the incorporation by reference in the following Registration Statements of Cooper Industries, Ltd. (the “Company”) and/or Cooper Industries, Inc., as applicable, and in each related Prospectus of the use of our name and the reference to an analysis, with which our firm assisted, concerning the contingent liability exposure of the Company for certain asbestos-related claims, under “Part I; Item 1. Financial Statements; Note 12. Charge Related to Discontinued Operations”, and under “Part II — Other Information; Item 1. Legal Proceedings” included in the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2007.
| No. 2-33-14542 | Form S-8 Registration Statement for Cooper Industries, Inc. 1989 Employee Stock Purchase Plan | |
| No. 333-02847 | Form S-8 Registration Statement for Cooper Industries, Inc. Amended and Restated Directors Stock Plan | |
| No. 333-120337 | Form S-8 Registration Statement for Cooper Industries, Inc. Amended and Restated Stock Incentive Plan | |
| No. 333-24237 | Form S-3D Registration Statement for Cooper Industries, Inc. Dividend Reinvestment and Stock Purchase Plan | |
| No. 333-101451 | Form S-3D Registration Statement for Cooper Industries, Ltd. Dividend Reinvestment and Stock Purchase Plan | |
| No. 333-51439 | Form S-8 Registration Statement for Cooper Industries, Inc. Director’s Retainer Fee Stock Plan | |
| No. 333-51441 | Form S-8 Registration Statement for Cooper Industries, Inc. Amended and Restated Management Annual Incentive Plan | |
| No. 333-37580 | Form S-8 Registration Statement for Cooper (UK) Employee Share Purchase Plan |
| Sincerely, | ||||
| /s/ Charles E. Bates | ||||
| Charles E. Bates, Ph.D. | ||||
| President and CEO | ||||