EXHIBIT 24.1

                            DIRECTORS AND OFFICERS OF
                               THE TIMKEN COMPANY

                       REGISTRATION STATEMENT ON FORM S-3

                                POWER OF ATTORNEY

           KNOW ALL MEN BY THESE PRESENTS, that each of the undersigned
directors and officers of The Timken Company, an Ohio corporation (the
"Company"), hereby (1) constitutes and appoints Glenn A. Eisesnberg, Gene E.
Little, William R. Burkhart and Scott A. Scherff, collectively and individually,
as his or her agent and attorney-in-fact, with full power of substitution and
resubstitution, to (a) sign and file on his or her behalf and in his or her
name, place and stead in any and all capacities (i) one or more Registration
Statements on Form S-3 (the "Registration Statement") with respect to the
registration under the Securities Act of 1933, as amended, of shares of the
Company's Common Stock acquired by The Northern Trust Company, as Trustee under
The Timken Company Collective Investment Trust for Retirement Trusts, (ii) any
and all amendments, including post-effective amendments, and exhibits to the
Registration Statement and (iii) any and all applications or other documents to
be filed with the Securities and Exchange Commission or any state securities
commission or other regulatory authority with respect to the securities covered
by the Registration Statement, and (b) do and perform any and all other acts and
deeds whatsoever that may be necessary or required in the premises; and (2)
ratifies and approves any and all actions that may be taken pursuant hereto by
any of the above-named agents and attorneys-in-fact or their substitutes.

           IN WITNESS WHEREOF, the undersigned directors and officers of the
Company have hereunto set their hands as of the 16th day of April, 2002.


                                               
/s/ Glenn A. Eisenberg                            /s/ John M. Timken, Jr.
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Glenn A. Eisenberg                                John M. Timken, Jr.

/s/ Stanley C. Gault                              /s/ Ward J. Timken
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Stanley C. Gault                                  Ward J. Timken

/s/ James W. Griffith                             /s/ W.J. Timken, Jr.
- --------------------------------                  -----------------------
James W. Griffith                                 W.J. Timken, Jr.

/s/ Gene E. Little                                /s/ W.R. Timken, Jr.
- --------------------------------                  -----------------------
Gene E. Little                                    W.R. Timken, Jr.

/s/ John A. Luke, Jr.                             /s/ Joseph F. Toot, Jr.
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John A. Luke, Jr.                                 Joseph F. Toot, Jr.

/s/ Robert W. Mahoney                             /s/ Martin D. Walker
- --------------------------------                  -----------------------
Robert W. Mahoney                                 Martin D. Walker

/s/ Jay A. Precourt                               /s/ Jacqueline F. Woods
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Jay A. Precourt                                   Jacqueline F. Woods