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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000950152-02-003382.txt : 20020426
<SEC-HEADER>0000950152-02-003382.hdr.sgml : 20020426
ACCESSION NUMBER:		0000950152-02-003382
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20020426
EFFECTIVENESS DATE:		20020426

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DANA CORP
		CENTRAL INDEX KEY:			0000026780
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		IRS NUMBER:				344361040
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-87022
		FILM NUMBER:		02622394

	BUSINESS ADDRESS:	
		STREET 1:		4500 DORR ST
		CITY:			TOLEDO
		STATE:			OH
		ZIP:			43615
		BUSINESS PHONE:		4195354500

	MAIL ADDRESS:	
		STREET 1:		PO BOX 1000
		CITY:			TOLEDO
		STATE:			OH
		ZIP:			43697
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>l94116as-8.txt
<DESCRIPTION>DANA CORPORATION    S-8
<TEXT>
<PAGE>
          As filed with the Securities and Exchange Commission on April 26, 2002
                                                      Registration No. 333-_____


                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM S-8

                             REGISTRATION STATEMENT
                        UNDER THE SECURITIES ACT OF 1933

                                Dana Corporation
                                ----------------
             (Exact name of registrant as specified in its charter)

             Virginia                                    34-4361040
             --------                                    ----------
 (State or other jurisdiction of          (I.R.S. Employer Identification No.)
  incorporation or organization)

                      4500 Dorr Street, Toledo, Ohio 43615
                      ------------------------------------
                    (Address of principal executive offices)

                   Dana Corporation 1999 Restricted Stock Plan
                  --------------------------------------------
                            (Full title of the plan)

                         Michael L. DeBacker, Secretary
               Dana Corporation, P.O. Box 1000, Toledo, Ohio 43697
               ---------------------------------------------------
                     (Name and address of agent for service)

                                  419-535-4500
                                  ------------
                     (Telephone number of agent for service)

                         Calculation of Registration Fee
<TABLE>
<CAPTION>

- ------------------------ ---------------------- --------------------------- ------------------------ -------------------
Title of each            Amount to be           Proposed maximum            Proposed maximum         Amount of
class of securities to   registered             offering price              aggregate offering       registration fee
be registered                                   per share (1)               price (1)
- ------------------------ ---------------------- --------------------------- ------------------------ -------------------

<S>                      <C>                    <C>                         <C>                      <C>
Common stock (par        750,000 shares and     $20.625                     $15,468,750              $1,423.13
value $1                 related Preferred
per share)               Share Purchase
                         Rights
- ------------------------ ---------------------- --------------------------- ------------------------ -------------------
</TABLE>

(1) Estimated solely for the purpose of determining the amount of the
registration fee pursuant to Securities Act Rule 457(c) on the basis of the
average high and low prices reported on the New York Stock Exchange Composite
Tape on April 22, 2002.




<PAGE>



                      REGISTRATION OF ADDITIONAL SECURITIES

Dana Corporation is hereby registering 750,000 additional shares of its common
stock, par value $1 per share, and the related Preferred Share Purchase Rights,
for issuance under the Dana Corporation 1999 Restricted Stock Plan. A
registration statement on Form S-8 (Registration No. 333-84417) as filed with
the Securities and Exchange Commission on August 3, 1999, relating to the same
class of securities and the same employee benefit plan is currently effective
and, in accordance with General Instruction E to Form S-8, the contents of that
registration statement are incorporated herein by reference.















                                       2

<PAGE>



                                   SIGNATURES

THE REGISTRANT. 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 Toledo, State of Ohio, on April 26, 2002.

                                           DANA CORPORATION

                                           By:  /s/  Michael L. DeBacker
                                               ---------------------------------
                                                     Michael L. DeBacker
                                                     Vice President


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.


<TABLE>
<CAPTION>

Signature                                  Title                                  Date
- ---------                                  -----                                  ----

PRINCIPAL EXECUTIVE OFFICER:

<S>                                       <C>                                    <C>
* /s/  J. M. Magliochetti                  Chief Executive Officer and            April 26, 2002
  ----------------------------------       Director
       J. M. Magliochetti

PRINCIPAL FINANCIAL OFFICER:

* /s/  R. C. Richter                       Chief Financial Officer                April 26, 2002
  ----------------------------------
       R. C. Richter

PRINCIPAL ACCOUNTING OFFICER:

* /s/  C. W. Hinde                         Chief Accounting Officer               April 26, 2002
  ----------------------------------
       C. W. Hinde

</TABLE>







                                       3


<PAGE>



<TABLE>
<CAPTION>

Signature                                  Title                                  Date
- ---------                                  -----                                  ----

DIRECTORS:
<S>                                       <C>                                    <C>

* /s/  B.F. Bailar                         Director                               April 26, 2002
  ----------------------------------
       B.F. Bailar

* /s/  A. C. Baillie                       Director                               April 26, 2002
  ----------------------------------
       A. C. Baillie

* /s/  E. M. Carpenter                     Director                               April 26, 2002
  ----------------------------------
       E. M. Carpenter

* /s/  E. Clark                            Director                               April 26, 2002
  ----------------------------------
       E. Clark

* /s/  G. H. Hiner                         Director                               April 26, 2002
  ----------------------------------
       G. H. Hiner

* /s/  J. P. Kelly                         Director                               April 26, 2002
  ----------------------------------
       J. P. Kelly

* /s/  M. R. Marks                         Director                               April 26, 2002
  ----------------------------------
       M. R. Marks

* /s/  R. B. Priory                        Director                               April 26, 2002
  ----------------------------------
       R. B. Priory

* /s/  F. M. Senderos                      Director                               April 26, 2002
  ----------------------------------
       F. M. Senderos


* By: /s/  Michael L. DeBacker
  ----------------------------------
           Michael L. DeBacker
           Attorney-in-Fact

</TABLE>


                                       4

<PAGE>



                                  EXHIBIT INDEX

Exhibit No.         Description
- -----------         -----------

5                   Opinion of Hunton & Williams

23-A                Consent of PricewaterhouseCoopers LLP

23-B                Consent of Hunton & Williams (included in Exhibit 5)

24                  Power of Attorney







                                       5

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>3
<FILENAME>l94116aex5.txt
<DESCRIPTION>EXHIBIT 5
<TEXT>
<PAGE>


                                                                       Exhibit 5

                          OPINION OF HUNTON & WILLIAMS

                         [Hunton & Williams Letterhead]

April 19, 2002


Dana Corporation
P.O. Box 1000
Toledo, Ohio  43697

Re:   Registration Statement on Form S-8
      Dana Corporation 1999 Restricted Stock Plan

Ladies and Gentlemen:

We have acted as counsel to Dana Corporation (the "Company") in connection with
the Registration Statement (the "Registration Statement") on Form S-8 for the
Dana Corporation 1999 Restricted Stock Plan (the "Plan") being filed under the
Securities Act of 1933, as amended ("the Act"), on or about the date of this
letter to register 750,000 additional shares of common stock, $1.00 par value
per share, including associated Preferred Share Purchase Rights (the "Shares"),
of the Company, which from time to time may be offered and sold by the Company
in connection with the Plan.

We are familiar with the Registration Statement and the Exhibits thereto. We
have examined originals or copies, certified and otherwise identified to our
satisfaction, of such corporate documents and records of the Company and
certificates and verbal advice of public officials as we have deemed necessary
to enable us to express this opinion. We have also relied on certificates of
officers of the Company as to certain factual matters. In rendering this
opinion, we have assumed (i) the genuineness of all signatures, (ii) the
authenticity of all documents submitted to us as originals, and (iii) the
conformity to authentic original documents of all documents submitted to us as
certified, conformed or photostatic copies.

Based upon and subject to the foregoing, we are of the opinion that:

1.   The Company is a corporation duly incorporated, validly existing and in
good standing under the laws of the Commonwealth of Virginia

2.   The Shares have been duly authorized and, when offered and sold as
described in the Registration Statement, will be legally issued, fully paid and
non-assessable.

We hereby consent to the filing of this opinion with the Securities and Exchange
Commission as an exhibit to the Registration Statement. In giving this consent,
we do not thereby admit that we are within the category of persons whose consent
is required under Section 7 of the Act, the rules and regulations of the
Securities Exchange Commission promulgated thereunder, or Item 509 of Regulation
S-K.

Very truly yours,

/s/ Hunton & Williams



                                       6


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.A
<SEQUENCE>4
<FILENAME>l94116aex23-a.txt
<DESCRIPTION>EXHIBIT 23-A
<TEXT>
<PAGE>

                                                                    Exhibit 23-A

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated February 11, 2002 relating to the
financial statements, which appears in the 2001 Annual Report to Shareholders of
Dana Corporation, which is incorporated by reference in Dana Corporation's
Annual Report on Form 10-K for the year ended December 31, 2001. We also consent
to the incorporation by reference of our report dated February 11, 2002 relating
to the financial statement schedule, which appears in such Annual Report on Form
10-K.

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Toledo, Ohio
April 26, 2002











                                      7

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>5
<FILENAME>l94116aex24.txt
<DESCRIPTION>EXHIBIT 24
<TEXT>
<PAGE>
                                                                      Exhibit 24

                                POWER OF ATTORNEY

The undersigned directors and/or officers of Dana Corporation (the Corporation)
hereby appoint M. L. DeBacker, M. J. Hardman, C. W. Hinde, J. M. Magliochetti,
R. C. Richter, and R. J. Westerheide, and each of them severally, as their true
and lawful attorneys-in-fact:

     (i) to execute, in their names and capacities as directors and/or officers
of the Corporation, a registration statement, on the appropriate form, and all
exhibits, amendments and supplements thereto and any related documents, to
register the additional 750,000 shares of common stock of the Corporation
authorized for issuance under the amended and restated Dana Corporation 1999
Restricted Stock Plan which was approved by the Corporation's Board of Directors
on February 12, 2002, and by the Corporation's stockholders at the Annual
Meeting on April 3, 2002, and

     (ii) to file, in the name and on behalf of the Corporation, such
registration statement, exhibits, amendments, supplements and documents with the
Securities and Exchange Commission under the Securities Act of 1933, as amended.

This Power of Attorney automatically ends as to each appointee upon the
termination of his or her service with Dana.

In witness whereof, the undersigned have executed this instrument on April 16,
2002.


/s/ B. F. Bailar                      /s/ R. B. Priory
- -------------------------------       --------------------------------------
B. F. Bailar                          R. B. Priory

/s/ A. C. Baillie                     /s/ F. M. Senderos
- -------------------------------       --------------------------------------
A. C. Baillie                         F. M. Senderos

/s/ E. M. Carpenter                   /s/ M. L. DeBacker
- -------------------------------       --------------------------------------
E. M. Carpenter                       M. L. DeBacker

/s/ E. Clark                          /s/ M. J. Hardman
- -------------------------------       --------------------------------------
E. Clark                              M. J. Hardman

/s/ G. H. Hiner                       /s/ C. W. Hinde
- -------------------------------       --------------------------------------
G. H. Hiner                           C. W. Hinde

/s/ J. P. Kelly                       /s/ R. C. Richter
- -------------------------------       --------------------------------------
J. P. Kelly                           R. C. Richter

/s/ J. M. Magliochetti                /s/ R. J. Westerheide
- -------------------------------       --------------------------------------
J. M. Magliochetti                    R. J. Westerheide


/s/ M. R. Marks
- -------------------------------
M. R. Marks



                                       8

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