SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
 
FORM 8-K
 
Current Report Pursuant
to Section 13 or 15(d) of the
Securities Exchange Act of 1934
 
Date of Report (Date of earliest event reported):
July 29, 2010

THE TIMKEN COMPANY
(Exact Name of Registrant as Specified in its Charter)
 
Ohio
(State or Other Jurisdiction of Incorporation)
 
1-1169
  
34-0577130
(Commission File Number)
  
(I.R.S. Employer Identification No.)
 
1835 Dueber Avenue, S.W., Canton, Ohio 44706-2798
(Address of Principal Executive Offices) (Zip Code)

(330) 438-3000
(Registrant's Telephone Number, Including Area Code)
 
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions.
 
¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17  CFR 240.14d-2(b))
¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
 
 
 
 
 
Item 2.02 Results of Operations and Financial Condition
 
The Timken Company issued a press release on July 29, 2010, announcing results for the second quarter 2010.  A copy of the press release is attached as Exhibit 99.1 to this report and incorporated by this reference.

This information shall not be deemed to be "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934 (the "Exchange Act") or otherwise subject to the liabilities of that section, nor shall it be incorporated by reference into a filing under the Securities Act of 1933, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.
 
Exhibits.
    
     
99.1
  
The Timken Company Press Release dated July 29, 2010, announcing results for the second quarter 2010.
 
 
2
 
 
SIGNATURES
 
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
 
THE TIMKEN COMPANY
 
By:
 /s/ William R. Burkhart
 
William R. Burkhart
Senior Vice President and General Counsel

Date:  July 29, 2010
 
 
3
 
 
EXHIBIT INDEX

Exhibit
Number
  
Description of Document
99.1
  
The Timken Company Press Release dated July 29, 2010, announcing results for the second quarter 2010.