EX-23
Published on November 23, 2010
Exhibit
23
CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
The Board
of Directors of
Emerson
Electric Co.:
We
consent to the incorporation by reference in Registration Statement Nos.
333-163718, 333-154362, 333-154361, 333-152917, 333-152916, 333-118589,
333-90240 and 333-46919 on Form S-8 and Registration Statement Nos. 333-155674,
333-110546, 333-52658, 333-84673 and 333-66865 on Form S-3 of Emerson Electric
Co. of our report dated November 23, 2010, with respect to the consolidated
balance sheets of Emerson Electric Co. as of September 30, 2010 and 2009, and
the related consolidated statements of earnings, equity, and cash flows for each
of the years in the three-year period ended September 30, 2010, and the
effectiveness of internal control over financial reporting as of September 30,
2010, which report is incorporated by reference in the September 30, 2010 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 2009, and also refers to changes in methods of
accounting for business combinations, noncontrolling interests and earnings per
share in 2010.
/s/ KPMG
LLP
St.
Louis, Missouri
November
23, 2010