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ehicle parts maker Eaton Corp. said Monday its first-quarter profit rose 30% from the same quarter last year, and the company boosted its guidance for 2005.

Eaton said it earned $209 million or $1.37 a share, up from $161 million or $1.03 last year.

The company boosted its 2005 earnings outlook by 10 cents a share, to between $5.20 and $5.40 per share.

Eaton’s revenue rose to a record $2.83 million, an 18% gain over last year’s second quarter, Eaton said. Its electrical business posted a 33% jump in sales to $924 million.

The company said it was benefiting from increased sales of truck transmissions and hydraulic parts for construction machinery.

Eaton said it anticipates a third-quarter profit of $1.20 to $1.30 a share, with operating earnings per share — which exclude restructuring charges — in the $1.25 to $1.35 per-share range.