<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>6
<FILENAME>l03107aexv24.txt
<DESCRIPTION>EXHIBIT 24
<TEXT>
<PAGE>
                                                                      EXHIBIT 24

                                POWER OF ATTORNEY

   Voluntary Investment Program for Hourly Employees of Latrobe Steel Company

     KNOW ALL MEN BY THESE PRESENTS, that each of the undersigned directors and
officers of The Timken Company, an Ohio corporation (the "Company"), hereby (1)
constitutes and appoints Glenn A. Eisenberg, William R. Burkhart and Scott A.
Scherff, collectively and individually, as his or her agent and
attorney-in-fact, with full power of substitution and resubstitution, to (a)
sign and file on his or her behalf and in his or her name, place and stead in
any and all capacities (i) one or more Registration Statements on Form S-8 (the
"Registration Statement") with respect to the registration under the Securities
Act of 1933, as amended, of the Company's Common Shares, without par value,
issuable pursuant to Voluntary Investment Program for Hourly Employees of
Latrobe Steel Company (the "Plan") and, if required, the related participation
interests under the Plan, (ii) any and all amendments, including post-effective
amendments, and exhibits to the Registration Statement and (iii) any and all
applications or other documents to be filed with the Securities and Exchange
Commission or any state securities commission or other regulatory authority with
respect to the securities covered by the Registration Statement, and (b) do and
perform any and all other acts and deeds whatsoever that may be necessary or
required in the premises; and (2) ratifies and approves any and all actions that
may be taken pursuant hereto by any of the above-named agents and
attorneys-in-fact or their substitutes.

     IN WITNESS WHEREOF, the undersigned directors and officers of the Company
have hereunto set their hands as of the 16th day of September, 2003.


   /s/Sallie B. Bailey                           /s/John M. Timken
---------------------------------             ----------------------------------
Sallie B. Bailey                              John M. Timken
(Principal Accounting Officer)


   /s/Glenn A. Eisenberg                         /s/W.R. Timken, Jr.
---------------------------------             ----------------------------------
Glenn A. Eisenberg                            W.R. Timken, Jr.
(Principal Financial Officer)


                                                 /s/Ward J. Timken
---------------------------------             ----------------------------------
Stanley C. Gault                              Ward J. Timken


   /s/James W. Griffith                          /s/Ward J. Timken, Jr.
---------------------------------             ----------------------------------
James W. Griffith                             Ward J. Timken, Jr.
(Principal Executive Officer)


   /s/John A. Luke, Jr.                          /s/Joseph F. Toot, Jr.
---------------------------------             ----------------------------------
John A. Luke, Jr.                             Joseph F. Toot, Jr.


   /s/Robert W. Mahoney                          /s/Martin D. Walker
---------------------------------             ----------------------------------
Robert W. Mahoney                             Martin D. Walker


   /s/Jay A. Precourt                            /s/Jacqueline F. Woods
---------------------------------             ----------------------------------
Jay A. Precourt                               Jacqueline F. Woods


   /s/Joseph W. Ralston
---------------------------------
Joseph W. Ralston



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