TIMKEN CO — Director's Dealing 2007

May 25, 2007

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: TIMKEN CO (TKR)
CIK: 0000098362
Period of Report: 2007-05-24

Reporting Person: TOOT JOSEPH F JR (Director)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2007-05-24	Common Stock	M	3000	$15.875	Acquired	70298	Direct
2007-05-24	Common Stock	S	2503	$33.646	Disposed	67795	Direct
2007-05-24	Common Stock	M	3000	$15.02	Acquired	70795	Direct
2007-05-24	Common Stock	S	2479	$33.646	Disposed	68316	Direct
2007-05-24	Common Stock	M	3000	$17.56	Acquired	71316	Direct
2007-05-24	Common Stock	S	2550	$33.646	Disposed	68766	Direct
2007-05-24	Common Stock	F	1468	$33.646	Disposed	67298	Direct

Derivative Transactions

Date	Security	Exercise Price	Code	Shares	A/D	Expiration	Underlying	Ownership
2007-05-24	Stock Option (right to buy)	$15.875	M	3000	Disposed	2010-04-18	Common Stock (3000)	Direct
2007-05-24	Stock Option (right to buy)	$15.02	M	3000	Disposed	2011-04-17	Common Stock (3000)	Direct
2007-05-24	Stock Option (right to buy)	$17.56	M	3000	Disposed	2013-04-15	Common Stock (3000)	Direct

Holdings (Non-Derivative)

Security	Shares	Ownership
Common Stock	200	Indirect

Footnotes

F1: 3000 Shares granted on 4/18/2000 (previously reported on a Form 4) vested in 25% increments per year over 4 years.

F2: 3000 Shares granted on 4/17/2001 (previously reported on a Form 4) vested in 25% increments per year over 4 years.

F3: 3000 shares granted on 4/15/2003 (previously reported on a Form 4) vested in 25% increments per year over 4 years.