Published on November 19, 2007
Exhibit
23
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The
Board
of Directors
Emerson
Electric Co.:
We
consent to the incorporation by reference in Registration Statement Nos.
333-118591, 333-118589, 333-90240, 333-46919, 333-72591, 33-38805, and 33-57985
on Form S-8 and Registration Statement Nos. 333-110546, 333-52658, 333-84673,
333-66865 and 33-62545 on Form S-3 of Emerson Electric Co. of our report dated
November 15, 2007, with respect to the consolidated balance sheets of Emerson
Electric Co. and subsidiaries as of September 30, 2007 and 2006, and the related
consolidated statements of earnings, stockholders’ equity, and cash flows for
each of the years in the three-year period ended September 30, 2007, and the
effectiveness of internal control over financial reporting as of September
30,
2007, which report is incorporated by reference in the September 30, 2007 annual
report on Form 10-K of Emerson Electric Co.
Our
report refers to a change in the method of accounting for pension and other
post
retirement benefits in 2007.
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November
19, 2007
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