Eaton Corporation plc
2013 Annual Report on Form 10-K
Item 15(b)
Exhibit 23
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the following Registration Statements of our reports dated February 26, 2014, with respect to the consolidated financial statements of Eaton Corporation plc and the effectiveness of internal control over financial reporting of Eaton Corporation plc included in this Annual Report (Form 10-K) of Eaton Corporation plc for the year ended December 31, 2013:

Registration number |  | Description |  | Filing date
333-191035 |  | Form S-4 Registration Statement |  | September 6, 2013
333-185206-03 |  | Multiple plans - Form S-8 Registration Statement |  | November 30, 2012
|  | Amended and Restated 2012 Stock Plan |  |
|  | Second Amended and Restated 2009 Stock Plan |  |
|  | Amended and Restated 2008 Stock Plan |  |
|  | Amended and Restated 2004 Stock Plan |  |
|  | Amended and Restated 2002 Stock Plan |  |
|  | Amended and Restated 1998 Stock Plan |  |
|  | Amended and Restated 1995 Stock Plan |  |
|  | Eaton Incentive Compensation Deferral Plan II |  |
|  | Eaton Corporation Deferred Incentive Compensation Plan II |  |
|  | 2005 Non-Employee Director Fee Deferral Plan |  |
|  | Eaton Savings Plan |  |
|  | Eaton Personal Investment Plan |  |
|  | Eaton Puerto Rico Retirement Savings Plan |  |
|  | Cooper Retirement Savings and Stock Ownership Plan |  |

/s/ Ernst & Young LLP |  |  |
Cleveland, Ohio |  |  |
February 26, 2014 |  |  |