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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 Qubklwt2RFRaE+Dmfrrm5UehCxyVFHGRivBb8TDERFDSGCGP38yonay7P6jNXEpQ
 tAkPNBNwGS94ow6PplmhzA==

<SEC-DOCUMENT>0000000000-06-006908.txt : 20060821
<SEC-HEADER>0000000000-06-006908.hdr.sgml : 20060821
<ACCEPTANCE-DATETIME>20060208140137
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-006908
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060208

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EMERSON ELECTRIC CO
		CENTRAL INDEX KEY:			0000032604
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC & OTHER ELECTRICAL EQUIPMENT (NO COMPUTER EQUIP) [3600]
		IRS NUMBER:				430259330
		STATE OF INCORPORATION:			MO
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		8000 W FLORISSANT AVE
		STREET 2:		P O BOX 4100
		CITY:			ST LOUIS
		STATE:			MO
		ZIP:			63136
		BUSINESS PHONE:		3145532000

	MAIL ADDRESS:	
		STREET 1:		8000 W. FLORISSANT
		STREET 2:		P.O. BOX 4100
		CITY:			ST LOUIS
		STATE:			MO
		ZIP:			63136

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EMERSON ELECTRIC MANUFACTUING CO
		DATE OF NAME CHANGE:	19730710
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-05-230745
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>






Mail Stop 6010


February 7, 2006

Mr. Walter J. Galvin
Senior Executive Vice President and Chief Financial Officer
Emerson Electric Co.
8000 W. Florissant Ave.
P.O. Box 4100
St. Louis, Missouri 63136

      Re:	Emerson Electric Co.
      Form 10-K for the fiscal year ended September 30, 2005
		File No. 1-278

Dear Mr. Galvin,

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.




      Sincerely,


							Martin F. James
							Senior Assistant Chief
Accountant

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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