Ownership Submission
FORM 3
 UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940
OMB APPROVAL
OMB Number: 3235-0104
Expires: January 31, 2005
Estimated average burden hours per response... 0.5

(Print or Type Responses)
1. Name and Address of Reporting Person *
  Mihaila John Theodore
 2. Date of Event Requiring Statement (Month/Day/Year)
11/03/2006		 3. Issuer Name and Ticker or Trading Symbol
TIMKEN CO [TKR]
(Last)
(First)
(Middle)
1835 DUEBER AVE. S. W.		 4. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
_____ Director _____ 10% Owner
__X__ Officer (give title below) _____ Other (specify below)
Senior VP and Controller
 5. If Amendment, Date Original Filed(Month/Day/Year)
(Street)

CANTON, OH 44706		 6. Individual or Joint/Group Filing(Check Applicable Line)
_X_ Form filed by One Reporting Person
___ Form filed by More than One Reporting Person
(City)
(State)
(Zip)
Table I - Non-Derivative Securities Beneficially Owned
1.Title of Security
(Instr. 4)		 2. Amount of Securities Beneficially Owned
(Instr. 4)		 3. Ownership Form: Direct (D) or Indirect (I)
(Instr. 5)		 4. Nature of Indirect Beneficial Ownership
(Instr. 5)
Common (Restricted) 3,375 (1)
D
 
Common Stock 2,059
D
 
Common Stock 17,248
I
401(k)

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly. SEC 1473 (7-02)
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.

Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security
(Instr. 4)		 2. Date Exercisable and Expiration Date
(Month/Day/Year)		 3. Title and Amount of Securities Underlying Derivative Security
(Instr. 4)		 4. Conversion or Exercise Price of Derivative Security 5. Ownership Form of Derivative Security: Direct (D) or Indirect (I)
(Instr. 5)		 6. Nature of Indirect Beneficial Ownership
(Instr. 5)
Date Exercisable Expiration Date Title Amount or Number of Shares
Employee Stock Option (right to buy) 04/21/1999(2) 04/21/2008 Common Stock 2,900 $ 33.75 D  
Employee Stock Option (right to buy) 04/16/2003(3) 04/16/2012 Common Stock 7,500 $ 25.4 D  
Employee Stock Option (right to buy) 04/15/2004(4) 04/15/2013 Common Stock 8,000 $ 17.56 D  
Employee Stock Option (right to buy) 04/20/2005(5) 04/20/2014 Common Stock 3,000 $ 24.14 D  
Employee Stock Option (right to buy) 01/31/2006(6) 01/31/2015 Common Stock 3,000 $ 25.21 D  
Employee Stock Option (right to buy) 02/06/2007(7) 02/06/2016 Common Stock 3,000 $ 30.93 D  
Dividend Equivalent Rights 12/31/2008(8) 12/31/2009 Common Stock 313 $ 0 (9) D  
Dividend Equivalent Rights 12/31/2009(10) 12/31/2009 Common Stock 181 $ 0 (11) D  

Reporting Owners

Reporting Owner Name / Address Relationships
Director 10% Owner Officer Other
Mihaila John Theodore
1835 DUEBER AVE. S. W.
CANTON, OH 44706		       Senior VP and Controller  

Signatures

David A. Basinski, Jr. 11/10/2006
**Signature of Reporting Person Date

Explanation of Responses:

* If the form is filed by more than one reporting person, see Instruction 5(b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1) Restricted shares granted in 2004, 2005 and 2006 vest in 25% increments each year.
(2) The Option vested in 25% increments per year and became exercisable on 4/21/1999.
(3) The Option vested in 25% increments per year and became exercisable on 4/16/2003.
(4) The Option vests in 25% increments per year and became exercisable on 4/25/2004.
(5) The Option vests in 25% increments per year and became exercisable on 4/20/2005.
(6) The Option vests in 25% increments per year and became exercisable on 1/31/2006.
(7) The Option vests in 25% increments per year and becomes exercisable on 2/6/2007.
(8) Reflects the accrual of contingent rights to receive shares of common stock which vest on 12/31/2008 or under certain circumstances.
(9) The security converts to Common Stock on a one for one basis.
(10) Reflects the accrual of contingent rights to receive shares of common stock which vest on 12/31/2009 or under certain circumstances.
(11) The security converts to Common Stock on a one for one basis.

Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, See Instruction 6 for procedure.

Potential persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB number.