<DOCUMENT>
<TYPE>EX-23.B
<SEQUENCE>5
<FILENAME>l03107aexv23wb.txt
<DESCRIPTION>EXHIBIT 23(B)
<TEXT>
<PAGE>
                                                                   EXHIBIT 23(b)

                       CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of The Timken Company of our report dated January 28, 2003
relating to the combined financial statements of the Ingersoll-Rand Engineered
Solutions Business, an operating business unit of Ingersoll-Rand Company
Limited, which appears in the Current Report on Form 8-K of The Timken Company
dated February 7, 2003.

                                                  /s/ PricewaterhouseCoopers LLP


Hartford, Connecticut
September 15, 2003


</TEXT>
</DOCUMENT>
