Exhibit 23
Consent of Independent Auditors
We consent to the incorporation by reference of our report dated February 18,
2003, with respect to the consolidated financial statements and schedule of
The Timken Company included in this Annual Report (Form 10-K) for the year
ended December 31, 2002, in the following Registration Statements and in
the related Prospectuses:
Registration Filing
Number Description of Registration Statement Date
2-97340 1985 Incentive Plan of The Timken Company - November 19, 1990
Post-effective Amendment No. 1 to Form S-8
333-17503 The Timken Company Dividend Reinvestment December 9, 1996
Plan - Form S-3
333-41155 OH&R Investment Plan - Form S-8 November 26, 1997
333-43847 The Timken Company International Stock January 7, 1998
Ownership Plan - Form S-8
333-45753 Rail Bearing Service Employee Savings February 6, 1998
Plan - Form S-8
333-45891 $300,000,000 Medium-Term Notes, Series April 23, 1998
A - Amendment No. 4 to Form S-3
333-66911 Voluntary Investment Program for Hourly November 6, 1998
Employees of Latrobe Steel Company - Form S-8
333-66907 The MPB Employees' Savings Plan - Form S-8 November 6, 1998
333-69129 The Timken Company - Latrobe Steel Company December 17,1998
Savings and Investment Pension Plan -
Form S-8
333-35154 The Timken Company Long-Term Incentive Plan April 19,2000
- Form S-8
333-35152 The Hourly Pension Investment Plan - Form S-8 April 19,2000
333-52866 Voluntary Investment Pension Plan for Hourly December 28, 2000
Employees of The Timken Company - Form S-8
333-76062 The Company Savings Plan for the Employees of December 28, 2001
Timken France - Form S-8
333-86452 The Timken Company Long-Term Incentive Plan - April 17, 2002
Form S-8
333-86448 The Timken Company Collective Investment Trust April 17, 2002
for Retirement Trusts - Form S-3
333-100731 Prospectus Supplements - 11,000,000 shares of February 11, 2003
Timken Company Common Stock: $250,000,000 in
Senior Notes - Form S-3
333-103753 The Timken Company Savings and Stock Investment March 11, 2003
Plan for Torrington Non-Bargaining Associates -
Form S-8
333-103754 The Timken Company Savings Plan for Torrington March 11, 2003
Bargaining Associates - Form S-8
ERNST & YOUNG LLP
Canton, Ohio
March 26, 2003