1. Name and Address of Reporting Person * Mihaila John Theodore	2. Date of Event Requiring Statement (MM/DD/YYYY) 11/3/2006	3. Issuer Name and Ticker or Trading Symbol TIMKEN CO [TKR]
(Last)        (First)        (Middle) 1835 DUEBER AVE. S. W.	4. Relationship of Reporting Person(s) to Issuer (Check all applicable) _____ Director                            _____ 10% Owner ___ X ___ Officer (give title below)          _____ Other (specify below) Senior VP and Controller /
(Street) CANTON, OH 44706        (City)              (State)              (Zip)	5. If Amendment, Date Original Filed (MM/DD/YYYY)	6. Individual or Joint/Group Filing (Check Applicable Line) _ X _ Form filed by One Reporting Person ___ Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Beneficially Owned
1.Title of Security (Instr. 4)	2. Amount of Securities Beneficially Owned (Instr. 4)	3. Ownership Form: Direct (D) or Indirect (I) (Instr. 5)	4. Nature of Indirect Beneficial Ownership (Instr. 5)
Common (Restricted)	3375   (1)	D
Common Stock	2059	D
Common Stock	17248	I	401(k)

Table II - Derivative Securities Beneficially Owned ( e.g. , puts, calls, warrants, options, convertible securities)
1. Title of Derivate Security (Instr. 4)	2. Date Exercisable and Expiration Date (MM/DD/YYYY)		3. Title and Amount of Securities Underlying Derivative Security (Instr. 4)		4. Conversion or Exercise Price of Derivative Security	5. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 5)	6. Nature of Indirect Beneficial Ownership (Instr. 5)
	Date Exercisable	Expiration Date	Title	Amount or Number of Shares
Employee Stock Option (right to buy)	4/21/1999   (2)	4/21/2008	Common Stock	2900	$33.75	D
Employee Stock Option (right to buy)	4/16/2003   (3)	4/16/2012	Common Stock	7500	$25.40	D
Employee Stock Option (right to buy)	4/15/2004   (4)	4/15/2013	Common Stock	8000	$17.56	D
Employee Stock Option (right to buy)	4/20/2005   (5)	4/20/2014	Common Stock	3000	$24.14	D
Employee Stock Option (right to buy)	1/31/2006   (6)	1/31/2015	Common Stock	3000	$25.21	D
Employee Stock Option (right to buy)	2/6/2007   (7)	2/6/2016	Common Stock	3000	$30.93	D
Dividend Equivalent Rights	12/31/2008   (8)	12/31/2009	Common Stock	313	$0   (9)	D
Dividend Equivalent Rights	12/31/2009   (10)	12/31/2009	Common Stock	181	$0   (11)	D

Explanation of Responses:
(1)	Restricted shares granted in 2004, 2005 and 2006 vest in 25% increments each year.
(2)	The Option vested in 25% increments per year and became exercisable on 4/21/1999.
(3)	The Option vested in 25% increments per year and became exercisable on 4/16/2003.
(4)	The Option vests in 25% increments per year and became exercisable on 4/25/2004.
(5)	The Option vests in 25% increments per year and became exercisable on 4/20/2005.
(6)	The Option vests in 25% increments per year and became exercisable on 1/31/2006.
(7)	The Option vests in 25% increments per year and becomes exercisable on 2/6/2007.
(8)	Reflects the accrual of contingent rights to receive shares of common stock which vest on 12/31/2008 or under certain circumstances.
(9)	The security converts to Common Stock on a one for one basis.
(10)	Reflects the accrual of contingent rights to receive shares of common stock which vest on 12/31/2009 or under certain circumstances.
(11)	The security converts to Common Stock on a one for one basis.

Reporting Owners
Reporting Owner Name / Address	Relationships
	Director	10% Owner	Officer	Other
Mihaila John Theodore 1835 DUEBER AVE. S. W. CANTON, OH 44706			Senior VP and Controller

Signatures
David A. Basinski, Jr.		11/10/2006
** Signature of Reporting Person		Date

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
*	If the form is filed by more than one reporting person, see Instruction 5(b)(v).
**	Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note:	File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.

POWER OF ATTORNEY





I, John Theodore Mihaila, an Officer of The Timken Company, hereby constitute

and appoint William R. Burkhart, Scott A. Scherff and David A. Basinski, Jr.,

each of them, my true and lawful attorney or attorneys-in-fact, with full power



of substitution and resubstitution, for me and in my name, place and stead, to

sign on my behalf any Forms 3, 4, 5 or 144 required pursuant to the Securities

Act of 1933 or the Securities Exchange Act of 1934, and to sign any and all

amendments to such Forms 3, 4, 5 or 144, and to file the same with the

Securities and Exchange Commission, granting unto said attorney or attorneys-

in-fact, and each of them, full power and authority to do and perform each and

every act and thing whatsoever that any of said attorney or attorneys-in-fact

or any of them or their substitutes, may deem necessary or desirable, in his/

her or their sole discretion, with any such act or thing being hereby ratified

and approved in all respects without any further act or deed whatsoever.







Executed this 10th day of November, 2006



      /s/ John Theodore Mihaila