Published on November 25, 2008
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.
333-154362, 333-154361, 333-152917, 333-152916, 333-118591, 333-118589,
333-90240, 333-46919 and 33-38805 on Form S-8 and Registration Statement Nos.
333-110546, 333-52658, 333-84673 and 333-66865 on Form S-3 of Emerson Electric
Co. of our report dated November 24, 2008, with respect to the consolidated
balance sheets of Emerson Electric Co. and subsidiaries as of September 30,
2008
and 2007, 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, 2008, and the effectiveness of internal control over financial
reporting as of September 30, 2008, which report is incorporated by reference
in
the September 30, 2008 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
postretirement benefits in 2007.
/s/
KPMG
LLP
St.
Louis, Missouri
November
24, 2008