Eaton Corporation plc

2015 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 24, 2016, 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, 2015:

Registration number		Description		Filing date
333-207689		Form S-8 Registration Statement-2015 Stock Plan		October 30, 2015
333-202308		Form S-3 Registration Statement		February 26, 2015
333-185206		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 24, 2016