POWER OF ATTORNEY Each of the undersigned Directors and/or Officers of The Timken Company, an Ohio corporation (the "Company"), hereby constitutes and appoints W. R. Timken, Jr., Gene E. Little and Larry R. Brown, and each of them, his true and lawful attorney-in-fact, with full power of substitution and resubstitution, for him and in his name, place and stead, to sign on his behalf as a Director and/or Officer of the Company, an Annual Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended, on Form 10-K for the fiscal year ended December 31, 1999 and to sign any and all amendments to such Annual Report, and to file the same, with all exhibits thereto, and any other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact full power and authority to do and perform any and all other acts and deeds whatsoever that may be necessary or required in connection with the foregoing, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorney- in-fact may lawfully do or cause to be done by virtue thereof. EXECUTED this 4th day of February, 2000. /s/ Stanley C. Gault /s/ John M. Timken, Jr. ____________________________ _____________________________ Stanley C. Gault, Director John M. Timken, Jr., Director /s/ J. Clayburn LaForce, Jr. /s/ Ward J. Timken ____________________________ _____________________________ J. Clayburn LaForce, Jr., Ward J. Timken, Director and Director Vice President /s/ James W. Griffith /s/ W. R. Timken, Jr. ____________________________ _____________________________ James W. Griffith, Director W. R. Timken, Jr., Director and President and Chief and Chairman and Chief Operating Officer Executive Officer /s/ Gene E. Little /s/ Joseph F. Toot, Jr. ____________________________ _____________________________ Gene E. Little, Senior Vice Joseph F. Toot, Jr., Director President - Finance (Principal Financial Accounting Officer /s/ John A. Luke, Jr. /s/ Martin D. Walker ____________________________ _____________________________ John A. Luke, Jr., Director Martin D. Walker, Director /s/ Robert W. Mahoney /s/ Charles H. West ____________________________ _____________________________ Robert W. Mahoney, Director Charles H. West, Director /s/ Jay A. Precourt /s/ A. W. Whitehouse ____________________________ _____________________________ Jay A. Precourt, Director Alton W. Whitehouse, Director