Exhibit 23
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the registration statements and related prospectuses of The Timken Company listed below of our reports dated February 22, 2007, with respect to the consolidated financial statements and schedule of The Timken Company, The Timken Company management’s assessment of the effectiveness of internal control over financial reporting, and the effectiveness of internal control over financial reporting of The Timken Company, included in this Annual Report (Form 10-K) for the year ended December 31, 2006:
Registration | Filing | |||
Number | Description of Registration Statement | Date | ||
333-17503 | The Timken Company Dividend Reinvestment Plan — Form S-3 | December 9, 1996 | ||
333-41155 | OH&R Investment Plan — Form S-8 | November 26, 1997 | ||
333-43847 | The Timken Company International Stock Ownership Plan — Form S-8 | January 7, 1998 | ||
333-45891 | $300,000,000 Medium-Term Notes, Series A - Amendment No. 4 to Form S-3 | April 23, 1998 | ||
333-76062 | The Company Savings Plan for the Employees of Timken France — Form S-8 | December 28, 2001 | ||
333-100731 | 11,000,000 shares of Timken Company Common Stock; $250,000,000 in Senior Notes – Form S-3 | February 11, 2003 | ||
333-103753 | The Timken Company Savings and Stock Investment Plan for Torrington Non-Bargaining Associates – Form S-8 | March 11, 2003 | ||
333-103754 | The Timken Company Savings Plan for Torrington Bargaining Associates – Form S-8 | March 11, 2003 | ||
333-105333 | The Timken Share Incentive Plan – Form S-8 | May 16, 2003 | ||
333-108840 | The Hourly Pension Investment Plan – Form S-8 | September 16, 2003 | ||
333-108841 | Voluntary Investment Program for Hourly Employees of Latrobe Steel Company – Form S-8 | September 16, 2003 | ||
333-113390 | The Voluntary Investment Pension Plan for Hourly Employees of The Timken Company – Form S-8 | March 8, 2004 | ||
333-113391 | The Timken Company – Latrobe Steel Company Savings and Investment Pension Plan – Form S-8 | March 8, 2004 | ||
333-113394 | The Rail Bearing Service Employee Savings Plan – Form S-8 | March 8, 2004 | ||
333-114647 | The Timken Company Long-Term Incentive Plan – Form S-8 | April 20, 2004 | ||
333-118664 | MPB Employees’ Savings Plan – Form S-8 | August 30, 2004 |
/s/ Ernst & Young LLP | ||
Cleveland, Ohio | ||
February 27, 2007 |