-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 Wocv2bhxewZFjw0iEMJwP9rnNpw075FkUrfUD6qC6ddb/NvXWMjtDpcPxD/ZC3S/
 XJeyEjaUpdmxLZ/vnGkrwg==

<SEC-DOCUMENT>0001234014-04-000002.txt : 20040419
<SEC-HEADER>0001234014-04-000002.hdr.sgml : 20040419
<ACCEPTANCE-DATETIME>20040419160044
ACCESSION NUMBER:		0001234014-04-000002
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20040416
FILED AS OF DATE:		20040419

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:			BAILEY SALLIE B
		CENTRAL INDEX KEY:			0001234014

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-01169
		FILM NUMBER:		04740592

	BUSINESS ADDRESS:	
		STREET 1:		C/O THE TIMKEN COMPANY
		STREET 2:		1835 DUEBER AVE., S.W.; P.O. BOX 6928
		CITY:			CANTON
		STATE:			OH
		ZIP:			44706-0926
		BUSINESS PHONE:		3304714226

	MAIL ADDRESS:	
		STREET 1:		C/O THE TIMKEN COMPANY
		STREET 2:		1835 DUEBER AVE., S.W. P.O. BOX 6928
		CITY:			CANTON
		STATE:			OH
		ZIP:			44706-0926
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-04-16</periodOfReport>

    <issuer>
        <issuerCik>0000098362</issuerCik>
        <issuerName>TIMKEN CO</issuerName>
        <issuerTradingSymbol>TKR</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001234014</rptOwnerCik>
            <rptOwnerName>BAILEY SALLIE B</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1835 DUEBER AVE. S. W.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>CANTON</rptOwnerCity>
            <rptOwnerState>OH</rptOwnerState>
            <rptOwnerZipCode>44706</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Sr. VP  Finance and Controller</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2004-04-16</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>F</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>397</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>23.95</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>7808</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>8377</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>401(k)</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes></footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Scott A. Scherff,  Attorney in fact</signatureName>
        <signatureDate>2004-04-19</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>3
<FILENAME>attach_2.txt
<TEXT>
POWER OF ATTORNEY


Sallie B. Bailey, an Officer of The Timken Company, hereby constitute
and appoint William R. Burkhart, Scott A. Scherff and David A. Basinski, Jr.,
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 20th day of April, 2004.


						/s/ Sallie B. Bailey

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