TIMKEN CO — Director's Dealing 2008

Feb 6, 2008

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: TIMKEN CO (TKR)
CIK: 0000098362
Period of Report: 2008-02-05

Reporting Person: EISENBERG GLENN A (Executive VP-Finance and Admin)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2008-02-05	Common Stock	F	1044	$30.36	Disposed	76983	Direct
2008-02-06	Common Stock	M	8750	$25.21	Acquired	85733	Direct
2008-02-06	Common Stock	F	557	$30.40	Disposed	85176	Direct
2008-02-06	Common Stock	S	8193	$30.40	Disposed	76983	Direct
2008-02-06	Common Stock	S	9000	$30.44	Disposed	67983	Direct
2008-02-06	Common Stock	S	1000	$30.40	Disposed	66983	Direct

Derivative Transactions

Date	Security	Exercise Price	Code	Shares	A/D	Expiration	Underlying	Ownership
2008-02-06	Employee Stock Option (right to buy)	$25.21	M	8750	Disposed	2015-01-31	Common Stock (8750)	Direct

Holdings (Non-Derivative)

Security	Shares	Ownership
Common Stock	3004	Indirect

Footnotes

F1: 35,000 shares granted on 1/31/05 (previously reported on a Form 4) vest in 25% increments per year over 4 years.