-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Vvc+rrpstE+Z1IsbeMEjt/7Dgg6rWVzI251igHOOSxfwdgpTo2IBZOLfxM6ARQeB
 bhq6aKAM302t1/EmCw8Q+A==

<SEC-DOCUMENT>0001051391-03-000022.txt : 20030702
<SEC-HEADER>0001051391-03-000022.hdr.sgml : 20030702
<ACCEPTANCE-DATETIME>20030702094936
ACCESSION NUMBER:		0001051391-03-000022
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20030630
FILED AS OF DATE:		20030702

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TIMKEN CO
		CENTRAL INDEX KEY:			0000098362
		STANDARD INDUSTRIAL CLASSIFICATION:	BALL & ROLLER BEARINGS [3562]
		IRS NUMBER:				340577130
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		1835 DUEBER AVE SW
		CITY:			CANTON
		STATE:			OH
		ZIP:			44706-2798
		BUSINESS PHONE:		3304713078

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TIMKEN ROLLER BEARING CO
		DATE OF NAME CHANGE:	19710304

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			GAULT STANLEY C
		CENTRAL INDEX KEY:			0001051391

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-01169
		FILM NUMBER:		03769657

	BUSINESS ADDRESS:	
		STREET 1:		C/O AVON PRODUCTS INC
		STREET 2:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105-0196
		BUSINESS PHONE:		2122825618

	MAIL ADDRESS:	
		STREET 1:		C/O AVON PRODUCTS INC
		STREET 2:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105-0196
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0101</schemaVersion>

    <documentType>4</documentType><periodOfReport>2003-06-30</periodOfReport>
    <issuer>
        <issuerCik>0000098362</issuerCik>
        <issuerName>TIMKEN CO</issuerName>
        <issuerTradingSymbol>TKR</issuerTradingSymbol></issuer><reportingOwner><reportingOwnerId>
            <rptOwnerCik>0001051391</rptOwnerCik>
            <rptOwnerName>GAULT STANLEY C</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>  </rptOwnerStreet1>
            <rptOwnerStreet2>  </rptOwnerStreet2>
            <rptOwnerCity>  </rptOwnerCity>
            <rptOwnerState>  </rptOwnerState>
            <rptOwnerZipCode>  </rptOwnerZipCode>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
<isDirector>1</isDirector><isOfficer>0</isOfficer><isTenPercentOwner>0</isTenPercentOwner><isOther>0</isOther></reportingOwnerRelationship></reportingOwner><derivativeSecurity><securityTitle><value>Phantom Stock</value></securityTitle><conversionOrExercisePrice><value>0</value><footnoteId id="F1"/></conversionOrExercisePrice><transactionDate><value>2003-06-30</value></transactionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>A</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionAmounts><transactionShares><value>825.91</value></transactionShares><transactionValue><value>17.405</value></transactionValue><transactionAcquiredDisposedCode><value>A</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><value>2003-06-30</value></exerciseDate><expirationDate><value>1988-08-08</value><footnoteId id="F2"/></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><u
nderlyingSecurityShares><value>825.91</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>8321.47</value><footnoteId id="F3"/></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership><natureOfOwnership><value></value></natureOfOwnership></ownershipNature></derivativeSecurity><footnotes><footnote id="F1">The Security converts to common stock on a one for one basis</footnote><footnote id="F2">The units are to be settled 1 year after directorship ceases</footnote><footnote id="F3">Includes 57.15 phantom stock units acquired as deemed dividends under The Timken Company Director Deferred Compensation plan on 06/03/2003</footnote></footnotes><ownerSignature><signatureName>Scott A. Scherff,  Attorney in fact</signatureName><signatureDate>2003-07-01</signatureDate></ownerSignature></ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>3
<FILENAME>poagault.txt
<TEXT>
POWER OF ATTORNEY


Stanley C Gault a Director of The Timken Company hereby constitute and appoint
William R. Burkhart, Scot A. Scherff and David A. Basinski, Jr., and 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 _______day of ____________, 20___.



							/s/ Stanley C. Gault

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
