<SEC-DOCUMENT>0001206774-24-000542.txt : 20240503
<SEC-HEADER>0001206774-24-000542.hdr.sgml : 20240503
<ACCEPTANCE-DATETIME>20240503132558
ACCESSION NUMBER:		0001206774-24-000542
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20240503
DATE AS OF CHANGE:		20240503
EFFECTIVENESS DATE:		20240503

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TIMKEN CO
		CENTRAL INDEX KEY:			0000098362
		STANDARD INDUSTRIAL CLASSIFICATION:	BALL & ROLLER BEARINGS [3562]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				340577130
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-279102
		FILM NUMBER:		24912129

	BUSINESS ADDRESS:	
		STREET 1:		4500 MT. PLEASANT ST. NW
		CITY:			NORTH CANTON
		STATE:			OH
		ZIP:			44720-5450
		BUSINESS PHONE:		(234) 262-3000

	MAIL ADDRESS:	
		STREET 1:		4500 MT. PLEASANT ST. NW
		CITY:			NORTH CANTON
		STATE:			OH
		ZIP:			44720-5450

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TIMKEN ROLLER BEARING CO
		DATE OF NAME CHANGE:	19710304
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>tkr4329441-s8.htm
<DESCRIPTION>INITIAL REGISTRATION STATEMENT
<TEXT>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt"><B>As
filed with the Securities and Exchange Commission on May 3, 2024.</B></FONT></P>

<P STYLE="margin-bottom: 0pt; font: 12pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: right; text-indent: 0in"><FONT STYLE="font-size: 10pt">Registration
No. 333-</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center; text-indent: 0in">UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
WASHINGTON, DC 20549</P>

<P STYLE="margin: 10pt 0pt; font: 18pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in">FORM&nbsp;S-8</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center; text-indent: 0in">REGISTRATION
STATEMENT<BR>
UNDER THE SECURITIES ACT OF 1933</P>

<P STYLE="margin: 8pt 0pt 0pt; font: 18pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in"><B>The Timken Company</B></P>

<P STYLE="margin-top: 0pt; font: 6pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 8pt">(Exact
Name of Registrant as Specified in Its Charter)</FONT></P>

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    <P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in">Ohio</P>
    <P STYLE="margin: 0pt; font: 6pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 8pt">(State
    or Other Jurisdiction</FONT></P>
    <P STYLE="margin: 0pt; font: 6pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 8pt">of
    Incorporation or Organization)</FONT></P></TD>
    <TD STYLE="width: 23%; font: 10pt Times New Roman, Times, Serif; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="width: 38%">
    <P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in">34-0577130</P>
    <P STYLE="margin: 0pt; font: 6pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 8pt">(I.R.S.
    Employer Identification No.)</FONT></P></TD></TR>
  </TABLE>
<P STYLE="margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: center; text-indent: 0in">4500 Mt. Pleasant St. N.W.<BR>
North Canton, Ohio 44720-5450</P>

<P STYLE="margin-top: 0pt; font: 6pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 8pt">(Address
of Principal Executive Offices Including Zip Code)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>The
Timken Company 2019 Equity and Incentive Compensation Plan</B></FONT><B><BR>
</B><FONT STYLE="font-size: 8pt">(Full Title of the Plan)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: center; text-indent: 0in">Hansal N. Patel</P>

<P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in">Vice President, General Counsel and
Secretary</P>

<P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in">4500 Mt. Pleasant St. N.W.</P>

<P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in">North Canton, Ohio 44720-5450</P>

<P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in">(234) 262-3000</P>

<P STYLE="margin: 0pt; font: 6pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 8pt">(Name,
Address and Telephone Number of Agent For Service)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0in">Indicate by check mark whether the registrant is
a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo;
and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

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    <TD STYLE="width: 60%; font: 10pt Times New Roman, Times, Serif; text-indent: 0in">Large accelerated filer&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#254;</FONT></TD>
    <TD STYLE="width: 40%; font: 10pt Times New Roman, Times, Serif; text-indent: 0in">Accelerated filer&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0in">Non-accelerated filer <FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0in">Smaller reporting company <FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0in">Emerging growth company <FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0in">If an emerging growth company, indicate by check
mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 13(a) of the Exchange Act. &nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center; text-indent: 0in"><B>EXPLANATORY NOTE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">The
Timken Company (the &ldquo;<B><I>Registrant</I></B>&rdquo;) hereby files this Registration Statement on Form S-8 (the &ldquo;<B><I>Registration
Statement</I></B>&rdquo;) to register an additional 4,500,000 common shares, without par value (the &ldquo;<B><I>Common Shares</I></B>&rdquo;),
under The Timken Company 2019 Equity and Incentive Compensation Plan (as amended or amended and restated to date, the &ldquo;<B><I>Plan</I></B>&rdquo;).
The Plan is an amendment and restatement, effective May 3, 2024, of The Timken Company 2019 Equity and Incentive Compensation Plan, for
which a previously filed registration statement on Form S-8 relating to the Plan is effective. Pursuant to General Instruction E to Form
S-8, this Registration Statement incorporates by reference the contents of the Registration Statement on Form S-8 (Registration No. <A HREF="https://www.sec.gov/Archives/edgar/data/98362/000119312519144018/d744355ds8.htm" STYLE="-sec-extract: exhibit">333-231367</A>)
filed by the Registrant on May 10, 2019, including all attachments and exhibits thereto, except to the extent supplemented, amended or
superseded by the information set forth herein or therein.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center; text-indent: 0in"><B>PART II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0in"><B>Item&nbsp;3. Incorporation of Documents by
Reference.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">The Registrant is subject to the informational
and reporting requirements of Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (the &ldquo;<B><I>Exchange
Act</I></B>&rdquo;), and, in accordance therewith, files reports, proxy statements and other information with the Securities and Exchange
Commission (the &ldquo;<B><I>Commission</I></B>&rdquo;). The following documents, which are on file with the Commission, are incorporated
in this Registration Statement by reference:</P>

<P STYLE="margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: -11pt; margin-right: 0pt; margin-left: 0pt; text-indent: 0.9in"><FONT STYLE="font-size: 10pt">The
Registrant&rsquo;s Annual Report on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000098362/000009836224000042/tkr-20231231.htm" STYLE="-sec-extract: exhibit">Form 10-K for the fiscal year ended December 31, 2023</A> (Commission File No. 001-01169), filed February
26, 2024;</FONT></P>

<P STYLE="margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: -11pt; margin-right: 0pt; margin-left: 0pt; text-indent: 0.9in">The Registrant&rsquo;s Quarterly Report on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/98362/000009836224000053/tkr-20240331.htm" STYLE="-sec-extract: exhibit">Form 10-Q for the quarterly period ended March 31, 2024</A> (Commission File No. 001-01169), filed
April 30, 2024;</P>

<P STYLE="margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: -11pt; margin-right: 0pt; margin-left: 0pt; text-indent: 0.9in">The Registrant&rsquo;s Current Report on Form 8-K (Commission File No.
001-01169), filed <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000098362/000009836224000045/tkr-20240326.htm" STYLE="-sec-extract: exhibit">April 1, 2024;</A></P>

<P STYLE="margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: -11pt; margin-right: 0pt; margin-left: 0pt; text-indent: 0.9in">The Registrant&rsquo;s Current Report on Form 8-K (Commission File No.
001-01169), filed <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/98362/000009836224000057/tkr-20240429.htm">May 1, 2024</A>; and</P>

<P STYLE="margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: -11pt; margin-right: 0pt; margin-left: 0pt; text-indent: 0.9in"><FONT STYLE="font-size: 10pt">The description of the Common Shares contained in the Registrant&rsquo;s Registration Statement filed pursuant to Section 12 of the Securities
Exchange Act of 1934, as amended by the description of the Common Shares contained in <A HREF="https://www.sec.gov/Archives/edgar/data/98362/000009836220000045/tkr123119exhibit41.htm" STYLE="-sec-extract: exhibit">Exhibit&nbsp;4.1</A> to the Registrant&rsquo;s Annual Report
on Form 10-K for the year ended December 31, 2019 (Commission File No. 001-01169), filed February 14, 2020, and as amended by any subsequent
amendment or report filed for the purpose of updating that description.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">All documents filed by the Registrant with the
Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the date of this Registration Statement and
prior to the filing of a post-effective amendment that indicate that all securities offered have been sold or that deregisters all securities
then remaining unsold, will be deemed to be incorporated by reference in this Registration Statement and to be part hereof from the date
of filing of such documents. Any statement contained in any document incorporated or deemed to be incorporated by reference herein will
be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or
in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such
statement. Any such statement so modified or superseded will not be deemed, except as modified or superseded, to constitute a part of
this Registration Statement.</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0in"><B>Item 8. Exhibits.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">The following Exhibits are being filed as part
of this Registration Statement.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 1.25in; text-indent: 0in"><FONT STYLE="font-size: 10pt"><U>Exhibit Number</U></FONT></TD>
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt"><U>Description</U></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in"><A HREF="https://www.sec.gov/Archives/edgar/data/98362/000009836223000107/tkr63023exhibit31.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.1</FONT></A></TD>
    <TD STYLE="text-indent: 0in"><A HREF="https://www.sec.gov/Archives/edgar/data/98362/000009836223000107/tkr63023exhibit31.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Amended Articles of Incorporation of the Registrant (effective May 11, 2023), filed on August 3, 2023 as Exhibit 3.1 to the Registrant&rsquo;s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2023 (Commission File No. 001-01169)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in"><A HREF="https://www.sec.gov/Archives/edgar/data/98362/000009836216000152/tkr63016exhibit31.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.2</FONT></A></TD>
    <TD STYLE="text-indent: 0in"><A HREF="https://www.sec.gov/Archives/edgar/data/98362/000009836216000152/tkr63016exhibit31.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Amended Regulations of the Registrant adopted on May 10, 2016, filed on July 28, 2016 as Exhibit 3.1 to the Registrant&rsquo;s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2016 (Commission File No. 001-01169)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in"><A HREF="https://www.sec.gov/Archives/edgar/data/98362/000009836220000045/tkr123119exhibit41.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.3</FONT></A></TD>
    <TD STYLE="text-indent: 0in"><A HREF="https://www.sec.gov/Archives/edgar/data/98362/000009836220000045/tkr123119exhibit41.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Description of the Registrant&rsquo;s Common Shares, filed on February 14, 2020 as Exhibit 4.1 to the Registrant&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2019 (Commission File No. 001-01169)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in"><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/98362/000120677424000261/tkr4265591_def14a.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.4</FONT></A></TD>
    <TD STYLE="text-indent: 0in"><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/98362/000120677424000261/tkr4265591_def14a.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">The Timken Company 2019 Equity and Incentive Compensation Plan (Amended and Restated as of May 3, 2024) (incorporated herein by reference to Appendix B to the Registrant&rsquo;s Definitive Proxy Statement on Schedule 14A (Commission File No. 001-01169) filed with the Commission on March 14, 2024)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex51.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">5.1</FONT></A></TD>
    <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex51.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Opinion of Counsel</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex231.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">23.1</FONT></A></TD>
    <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex231.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Consent of Independent Registered Public Accounting Firm</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex51.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">23.2</FONT></A></TD>
    <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex51.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Consent of Counsel (included in Exhibit 5.1)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex241.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">24.1</FONT></A></TD>
    <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex241.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Power of Attorney</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex107.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">107</FONT></A></TD>
    <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex107.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Filing Fee Table</FONT></A></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 1.5in; text-indent: -1.5in"><B>Item 9. Undertakings.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0in">(a)&nbsp;The undersigned Registrant hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">(1) To file, during any period in which offers
or sales are being made, a post-effective amendment to this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">(i) To include any prospectus required by Section&nbsp;10(a)(3)
of the Securities Act of 1933;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">(ii) To reflect in the prospectus any facts
or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which,
individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding
the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed
that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the
form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no
more than 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Filing Fee Tables&rdquo; or &ldquo;Calculation
of Registration Fee&rdquo; table, as applicable, in the effective Registration Statement.</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">(iii) To include any material information with
respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information
in the Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in"><I>Provided, however</I>, that paragraphs (a)(1)(i)
and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
in reports filed with or furnished to the Commission by the Registrant pursuant to Section&nbsp;13 or Section 15(d) of the Exchange Act
that are incorporated by reference in the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">(2) That, for the purpose of determining any
liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating
to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial&nbsp;<I>bona fide&nbsp;</I>offering
thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">(3) To remove from registration by means of
a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0in">(b)&nbsp;The undersigned Registrant hereby undertakes
that, for purposes of determining any liability under the Securities Act of 1933, each filing of the Registrant&rsquo;s annual report
pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;s
annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be
deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial&nbsp;<I>bona fide&nbsp;</I>offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0in">(c)&nbsp;Insofar as indemnification for liabilities
arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Registrant pursuant to
the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is
against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling
person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been
settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue.</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center; text-indent: 0in"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city
of North Canton, State of Ohio, on this 3rd day of May, 2024.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt"><B>THE TIMKEN COMPANY</B></FONT></TD></TR>
  <TR>
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="width: 44%">&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="text-indent: 10pt; border-bottom: black 1pt solid; vertical-align: top"><FONT STYLE="font-size: 10pt">/s/ Hansal N. Patel</FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in"><FONT STYLE="font-size: 10pt">Hansal N. Patel</FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">Vice President, General Counsel &amp; Secretary</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: top; width: 50%; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
    <TD STYLE="text-indent: 0.8in; border-bottom: Black 1pt solid; vertical-align: top; width: 50%">*</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-indent: 0.8in">&nbsp;</TD>
    <TD>Richard G. Kyle<BR>
President, Chief Executive Officer and Director<BR>
 (Principal Executive Officer)</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-indent: 0.8in; vertical-align: top">*</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">&nbsp;</TD>
    <TD>Philip D. Fracassa<B><BR>
</B>Executive Vice President and Chief Financial Officer<BR>
 (Principal Financial Officer and Principal <BR>
Accounting Officer)</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-indent: 0.8in; vertical-align: top">*</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">&nbsp;</TD>
    <TD>Maria A. Crowe<BR>
Director</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-indent: 0.8in; vertical-align: top">*</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">&nbsp;</TD>
    <TD>Elizabeth Ann Harrell<U><BR>
</U>Director</TD></TR>
  </TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in; width: 50%">*</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
    <TD>Sarah C. Lauber<BR>
Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">*</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
    <TD>Christopher L. Mapes<BR>
Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">*</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
    <TD>James F. Palmer<BR>
Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">*</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
    <TD>Ajita G. Rajendra<BR>
Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">*</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
    <TD>Frank C. Sullivan<BR>
Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">*</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
    <TD>John M. Timken, Jr.<BR>
Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">*</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
    <TD>Ward J. Timken, Jr.<BR>
Director</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">* This Registration Statement has been signed on behalf of the above
officers and directors by Hansal N. Patel, as attorney-in-fact pursuant to a power of attorney filed as Exhibit 24.1 to this Registration
Statement.</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">DATED:&nbsp;&nbsp;May 3, 2024</TD>
    <TD STYLE="width: 6%">By:</TD>
    <TD STYLE="text-indent: 10pt; border-bottom: Black 1pt solid; width: 44%">/s/ Hansal N. Patel</TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Hansal N. Patel, Attorney-in-Fact</TD>
    </TR>
  </TABLE>

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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tkr4329441-ex51.htm
<DESCRIPTION>OPINION OF COUNSEL
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: right; text-indent: 0.8in"><B><U>EXHIBIT 5.1</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center; text-indent: 0in">May 3, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0in">The Timken Company<BR>
4500 Mt. Pleasant St. N.W.<BR>
North Canton, Ohio 44720-5450</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: left">Re:</TD><TD STYLE="text-align: justify"><U>Registration Statement on Form S-8 Filed by The Timken Company</U></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0in">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">I am the Vice President, General Counsel and
Secretary of The Timken Company, an Ohio corporation (the &ldquo;<B><I>Company</I></B>&rdquo;), and have acted as counsel for the Company
in connection with the registration of 4,500,000 common shares, without par value, of the Company (the &ldquo;<B><I>Shares</I></B>&rdquo;)
that may be issued or delivered and sold pursuant to The Timken Company 2019 Equity and Incentive Compensation Plan (the &ldquo;<B><I>Plan</I></B>&rdquo;).
In connection with the opinion expressed herein, I have examined such documents, records and matters of law as I have deemed relevant
or necessary for purposes of such opinion. Based on the foregoing, and subject to the further limitations, qualifications and assumptions
set forth herein, I am of the opinion that the Shares that may be issued or delivered and sold pursuant to the Plan and the authorized
forms of restricted stock unit or other applicable agreements thereunder (the &ldquo;<B><I>Award Agreements</I></B>&rdquo;) will be, when
issued or delivered and sold in accordance with the Plan, validly issued, fully paid and nonassessable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">The opinion expressed herein is limited to the
laws of the State of Ohio, as currently in effect, and I express no opinion as to the effect of the laws of any other jurisdiction on
the opinion expressed herein. For purposes of this opinion, I have assumed the authenticity of all documents reviewed by me as originals
and the conformity to the originals of all copies of documents reviewed by me. I have also assumed the legal capacity of all natural persons,
the genuineness of the signatures of persons signing all documents reviewed by me, and the authority of such persons signing on behalf
of the parties thereto. In addition, I have assumed that the resolutions authorizing the Company to issue or deliver and sell the Shares
pursuant to the Plan and the Award Agreements will be in full force and effect at all times at which such Shares are issued or delivered
and sold by the Company, and that the Company will take no action inconsistent with such resolutions. In rendering the opinion above,
I have assumed that each award under the Plan will be approved by the Board of Directors of the Company or an authorized committee thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">I hereby consent to the filing of this opinion
as Exhibit 5.1 to the Registration Statement on Form S-8 filed by the Company to effect the registration of the Shares under the Securities
Act of 1933 (the &ldquo;<B><I>Act</I></B>&rdquo;). In giving such consent, I do not thereby admit that I am included in the category of
persons whose consent is required under Section 7 of the Act or the rules and regulations of the Securities and Exchange Commission promulgated
thereunder.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; text-align: right; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="width: 50%; text-indent: 0in">Very truly yours,</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-indent: 0in">/s/ Hansal N. Patel</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Hansal N. Patel</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Vice President, General Counsel and Secretary</TD></TR>
  </TABLE>

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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>tkr4329441-ex231.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: right; text-indent: 0.8in"><B><U>EXHIBIT 23.1</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center">Consent of Independent Registered Public Accounting
Firm</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0in">We consent to the incorporation by reference in
the Registration Statement (Form S-8) pertaining to The Timken Company 2019 Equity and Incentive Compensation Plan of our reports dated February
26, 2024, with respect to the consolidated financial statements and schedule of The Timken Company and subsidiaries&nbsp;and the effectiveness
of internal control over financial reporting of The Timken Company and subsidiaries included in its Annual Report (Form 10-K) for the
year ended December&nbsp;31, 2023, filed with the Securities and Exchange Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: right; text-indent: 0in">/s/ Ernst &amp; Young LLP</P>

<P STYLE="margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-indent: 0in">Cleveland, Ohio</P>

<P STYLE="margin-top: 0pt; font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-indent: 0in">May 3, 2024</P>


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<DOCUMENT>
<TYPE>EX-24.1
<SEQUENCE>4
<FILENAME>tkr4329441-ex241.htm
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: right; text-indent: 0.8in"><B><U>EXHIBIT 24.1</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center; text-indent: 0in"><B>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: left; text-indent: 0.5in">The Timken Company 2019 Equity and
Incentive Compensation Plan (Amended and Restated as of May 3, 2024)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: justify; text-indent: 0.5in">KNOW ALL MEN BY THESE PRESENTS,
that each of the undersigned directors and officers of The Timken Company, an Ohio corporation (the &ldquo;Company&rdquo;), hereby (1)
constitutes and appoints Philip D. Fracassa and Hansal N. Patel, 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, or other appropriate form (the &ldquo;Registration Statement&rdquo;)
with respect to the registration under the Securities Act of 1933, as amended, of the common shares, without par value, of the Company
issuable pursuant to The Timken Company 2019 Equity and Incentive Compensation Plan (Amended and Restated as of May 3, 2024), (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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: justify; text-indent: 0.5in">This Power
of Attorney may be executed in multiple counterparts, each of which shall be deemed an original with respect to the person executing
it.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: justify; text-indent: 0.5in">IN WITNESS WHEREOF, the
undersigned directors and officers of the Company have hereunto set their hands as of the 3rd day of May&nbsp;2024.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; width: 48%; text-indent: 0in"><FONT STYLE="font-size: 10pt">/s/ Philip D. Fracassa</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 4%; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-indent: 0in; width: 48%"><FONT STYLE="font-size: 10pt">/s/ James F. Palmer</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">Philip D. Fracassa<BR>
(Principal Financial Officer and Principal Accounting<BR>
 Officer)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">James F. Palmer</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">/s/ Richard G. Kyle</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">/s/ Ajita G. Rajendra</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">Richard G. Kyle<BR>
(Principal Executive Officer)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">Ajita G. Rajendra</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-indent: 0in">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">/s/ Maria A. Crowe</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">/s/ Frank C. Sullivan</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">Maria A. Crowe </FONT></TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">Frank C. Sullivan</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">/s/ Elizabeth A. Harrell</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">/s/ John M. Timken, Jr.</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">Elizabeth A. Harrell</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">John M. Timken, Jr.</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-indent: 0in">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">/s/ Sarah C. Lauber</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">/s/ Ward J. Timken, Jr.</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">Sarah C. Lauber</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">Ward J. Timken, Jr.</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-indent: 0in">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">/s/ Christopher L. Mapes</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-indent: 0in">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">Christopher L. Mapes</FONT></TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-indent: 0in">&nbsp;</TD></TR>
  </TABLE>

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<TYPE>EX-FILING FEES
<SEQUENCE>5
<FILENAME>tkr4329441-ex107.htm
<DESCRIPTION>FILING FEES
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: right; text-indent: 0in"><B><U>EXHIBIT 107</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center; text-indent: 0in"><B>Calculation of Filing Fee
Table</B></P>

<P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in"><B>Form S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-left: 0pt; text-align: center; text-indent: 0in">(Form Type)</P>

<P STYLE="margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: center; text-indent: 0in"><B>The Timken Company</B></P>

<P STYLE="margin-top: 0pt; font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: center; text-indent: 0in">(Exact Name of Registrant as Specified
in its Charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center; text-indent: 0in"><U>Table 1: Newly Registered Securities</U></P>

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  <TR>
    <TD STYLE="border: Black 1pt solid; padding-right: 1.25pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.25pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.25pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.25pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.25pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.25pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.25pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-top: 1.75pt; padding-right: 1.25pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt"><B>Security<BR>
 Type</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-top: 1.75pt; padding-right: 1.25pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt"><B>Security<BR>
 Class Title</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-top: 1.75pt; padding-right: 1.25pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt"><B>Fee<BR>
 Calculation<BR>
 Rule</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-top: 1.75pt; padding-right: 1.25pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt"><B>Amount<BR>
 Registered<BR>
 (1)</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-top: 1.75pt; padding-right: 1.25pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt"><B>Proposed<BR>
 Maximum<BR>
 Offering Price<BR>
 Per Unit (2)</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-top: 1.75pt; padding-right: 1.25pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt"><B>Maximum<BR>
 Aggregate<BR>
 Offering Price (2)</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-top: 1.75pt; padding-right: 1.25pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt"><B>Fee Rate</B></FONT></TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-top: 1.75pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt"><B>Amount of<BR>
 Registration<BR>
 Fee</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-top: 2pt; padding-right: 1.25pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt">Equity</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-top: 2pt; padding-right: 1.25pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt">Common Shares, no par value</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-top: 2pt; padding-right: 1.25pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt">Other</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-top: 2pt; padding-right: 1.25pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt">4,500,000</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-top: 2pt; padding-right: 1.25pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt">$85.51</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-top: 2pt; padding-right: 1.25pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt">$384,795,000</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-top: 2pt; padding-right: 1.25pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt">$147.60 per $1,000,000</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-top: 2pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt">$56,796</FONT></TD></TR>
  <TR>
    <TD COLSPAN="4" STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-top: 1.75pt; padding-right: 1.25pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt"><B>Total Offering Amounts</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 1.25pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-top: 1.75pt; padding-right: 1.25pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt">$384,795,000</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 1.25pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-top: 1.75pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt">$56,796</FONT></TD></TR>
  <TR>
    <TD COLSPAN="4" STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-top: 1.75pt; padding-right: 1.25pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt"><B>Total Fee Offsets</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 1.25pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 1.25pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 1.25pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-top: 1.75pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD></TR>
  <TR>
    <TD COLSPAN="4" STYLE="vertical-align: top; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-top: 1.75pt; padding-right: 1.25pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt"><B>Net Fee Due</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 1.25pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 1.25pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-right: 1.25pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; border-right: Black 1pt solid; padding-top: 1.75pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt">$56,796</FONT></TD></TR>
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    <TD STYLE="padding-top: 1.75pt; padding-right: 1.25pt; padding-left: 1.25pt; text-indent: 0in"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
    <TD STYLE="padding-top: 1.75pt; padding-right: 1.25pt; padding-left: 1.25pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 10pt">Represents the number of additional common shares, without par value (&ldquo;<B><I>Common Shares</I></B>&rdquo;), of The Timken Company available pursuant to The Timken Company 2019 Equity and Incentive Compensation Plan (as amended or amended and restated to date, the &ldquo;<B><I>Plan</I></B>&rdquo;) being registered hereon. Pursuant to Rule 416 under the Securities Act of 1933 (the &ldquo;<B><I>Securities Act</I></B>&rdquo;), this Registration Statement also covers such additional Common Shares as may become available pursuant to any anti-dilution provisions of the Plan.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 1.75pt; padding-right: 1.25pt; padding-left: 1.25pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
    <TD STYLE="padding-top: 1.75pt; padding-right: 1.25pt; padding-left: 1.25pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 10pt">Estimated solely for calculating the amount of the registration fee, pursuant to paragraphs (c) and (h) of Rule 457 of the General Rules and Regulations under the Securities Act, on the basis of the average of the high and low sales prices of the Common Shares on the New York Stock Exchange rounded up to the nearest cent on April 26, 2024, which date is within five business days prior to the filing of this Registration Statement.</FONT></TD></TR>
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