TIMKEN CO — Director's Dealing 2008

May 2, 2008

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: TIMKEN CO (TKR)
CIK: 0000098362
Period of Report: 2008-05-01

Reporting Person: TIMKEN WARD JACKSON (Director)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2008-05-01	Common Stock	A	2500	$36.16	Acquired	462621	Direct

Holdings (Non-Derivative)

Security	Shares	Ownership
Common Stock	2656	Indirect
Common Stock	45217	Indirect
Common Stock	24000	Indirect
Common Stock	500000	Indirect

Footnotes

F1: DISCLAIMER: Undersigned disclaims any beneficial interest.

F2: Indirect beneficial ownership by self as co-trustee for WR Timken Trust FBO Great-Grandchildren

F3: Co-Trustee of Trust U/Will of H.H. Timken, Jr. DISCLAIMER: Undersigned disclaims beneficial ownership, except for his one-sixth income interest in the trust.