<SEC-DOCUMENT>0000098362-15-000022-index.html : 20150223
<SEC-HEADER>0000098362-15-000022.hdr.sgml : 20150223
<ACCEPTANCE-DATETIME>20150223085115
ACCESSION NUMBER:		0000098362-15-000022
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20150223
ITEM INFORMATION:		Results of Operations and Financial Condition
FILED AS OF DATE:		20150223
DATE AS OF CHANGE:		20150223

FILER:

	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

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-01169
		FILM NUMBER:		15638199

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>form8-kitem2024qtaxadjustm.htm
<DESCRIPTION>ITEM 2.02
<TEXT>
Document 1 - file: form8-kitem2024qtaxadjustm.htm

</DOCUMENT>
</SEC-DOCUMENT>