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  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 10pt"><B>As
  filed with the Securities and Exchange Commission on May 3, 2024.</B></FONT></P>
  
  <P STYLE="margin-bottom: 0pt; font: 12pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: right; text-indent: 0in"><FONT STYLE="font-size: 10pt">Registration
  No. 333-</FONT></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 5pt auto; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center; text-indent: 0in">UNITED STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION<BR>
  WASHINGTON, DC 20549</P>
  
  <P STYLE="margin: 10pt 0pt; font: 18pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in">FORM&nbsp;S-8</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center; text-indent: 0in">REGISTRATION
  STATEMENT<BR>
  UNDER THE SECURITIES ACT OF 1933</P>
  
  <P STYLE="margin: 8pt 0pt 0pt; font: 18pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in"><B>The Timken Company</B></P>
  
  <P STYLE="margin-top: 0pt; font: 6pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 8pt">(Exact
  Name of Registrant as Specified in Its Charter)</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 39%">
      <P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in">Ohio</P>
      <P STYLE="margin: 0pt; font: 6pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 8pt">(State
      or Other Jurisdiction</FONT></P>
      <P STYLE="margin: 0pt; font: 6pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 8pt">of
      Incorporation or Organization)</FONT></P></TD>
      <TD STYLE="width: 23%; font: 10pt Times New Roman, Times, Serif; text-indent: 0in">&nbsp;</TD>
      <TD STYLE="width: 38%">
      <P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in">34-0577130</P>
      <P STYLE="margin: 0pt; font: 6pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 8pt">(I.R.S.
      Employer Identification No.)</FONT></P></TD></TR>
    </TABLE>
  <P STYLE="margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: center; text-indent: 0in">4500 Mt. Pleasant St. N.W.<BR>
  North Canton, Ohio 44720-5450</P>
  
  <P STYLE="margin-top: 0pt; font: 6pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 8pt">(Address
  of Principal Executive Offices Including Zip Code)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>The
  Timken Company 2019 Equity and Incentive Compensation Plan</B></FONT><B><BR>
  </B><FONT STYLE="font-size: 8pt">(Full Title of the Plan)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: center; text-indent: 0in">Hansal N. Patel</P>
  
  <P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in">Vice President, General Counsel and
  Secretary</P>
  
  <P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in">4500 Mt. Pleasant St. N.W.</P>
  
  <P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in">North Canton, Ohio 44720-5450</P>
  
  <P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in">(234) 262-3000</P>
  
  <P STYLE="margin: 0pt; font: 6pt Times New Roman, Times, Serif; text-align: center; text-indent: 0in"><FONT STYLE="font-size: 8pt">(Name,
  Address and Telephone Number of Agent For Service)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0in">Indicate by check mark whether the registrant is
  a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
  See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo;
  and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%; font: 10pt Times New Roman, Times, Serif; text-indent: 0in">Large accelerated filer&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#254;</FONT></TD>
      <TD STYLE="width: 40%; font: 10pt Times New Roman, Times, Serif; text-indent: 0in">Accelerated filer&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0in">Non-accelerated filer <FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0in">Smaller reporting company <FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0in">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0in">Emerging growth company <FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0in">If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 13(a) of the Exchange Act. &nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center; text-indent: 0in"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">The
  Timken Company (the &ldquo;<B><I>Registrant</I></B>&rdquo;) hereby files this Registration Statement on Form S-8 (the &ldquo;<B><I>Registration
  Statement</I></B>&rdquo;) to register an additional 4,500,000 common shares, without par value (the &ldquo;<B><I>Common Shares</I></B>&rdquo;),
  under The Timken Company 2019 Equity and Incentive Compensation Plan (as amended or amended and restated to date, the &ldquo;<B><I>Plan</I></B>&rdquo;).
  The Plan is an amendment and restatement, effective May 3, 2024, of The Timken Company 2019 Equity and Incentive Compensation Plan, for
  which a previously filed registration statement on Form S-8 relating to the Plan is effective. Pursuant to General Instruction E to Form
  S-8, this Registration Statement incorporates by reference the contents of the Registration Statement on Form S-8 (Registration No. <A HREF="https://www.sec.gov/Archives/edgar/data/98362/000119312519144018/d744355ds8.htm" STYLE="-sec-extract: exhibit">333-231367</A>)
  filed by the Registrant on May 10, 2019, including all attachments and exhibits thereto, except to the extent supplemented, amended or
  superseded by the information set forth herein or therein.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center; text-indent: 0in"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0in"><B>Item&nbsp;3. Incorporation of Documents by
  Reference.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">The Registrant is subject to the informational
  and reporting requirements of Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (the &ldquo;<B><I>Exchange
  Act</I></B>&rdquo;), and, in accordance therewith, files reports, proxy statements and other information with the Securities and Exchange
  Commission (the &ldquo;<B><I>Commission</I></B>&rdquo;). The following documents, which are on file with the Commission, are incorporated
  in this Registration Statement by reference:</P>
  
  <P STYLE="margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: -11pt; margin-right: 0pt; margin-left: 0pt; text-indent: 0.9in"><FONT STYLE="font-size: 10pt">The
  Registrant&rsquo;s Annual Report on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000098362/000009836224000042/tkr-20231231.htm" STYLE="-sec-extract: exhibit">Form 10-K for the fiscal year ended December 31, 2023</A> (Commission File No. 001-01169), filed February
  26, 2024;</FONT></P>
  
  <P STYLE="margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: -11pt; margin-right: 0pt; margin-left: 0pt; text-indent: 0.9in">The Registrant&rsquo;s Quarterly Report on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/98362/000009836224000053/tkr-20240331.htm" STYLE="-sec-extract: exhibit">Form 10-Q for the quarterly period ended March 31, 2024</A> (Commission File No. 001-01169), filed
  April 30, 2024;</P>
  
  <P STYLE="margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: -11pt; margin-right: 0pt; margin-left: 0pt; text-indent: 0.9in">The Registrant&rsquo;s Current Report on Form 8-K (Commission File No.
  001-01169), filed <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000098362/000009836224000045/tkr-20240326.htm" STYLE="-sec-extract: exhibit">April 1, 2024;</A></P>
  
  <P STYLE="margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: -11pt; margin-right: 0pt; margin-left: 0pt; text-indent: 0.9in">The Registrant&rsquo;s Current Report on Form 8-K (Commission File No.
  001-01169), filed <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/98362/000009836224000057/tkr-20240429.htm">May 1, 2024</A>; and</P>
  
  <P STYLE="margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: -11pt; margin-right: 0pt; margin-left: 0pt; text-indent: 0.9in"><FONT STYLE="font-size: 10pt">The description of the Common Shares contained in the Registrant&rsquo;s Registration Statement filed pursuant to Section 12 of the Securities
  Exchange Act of 1934, as amended by the description of the Common Shares contained in <A HREF="https://www.sec.gov/Archives/edgar/data/98362/000009836220000045/tkr123119exhibit41.htm" STYLE="-sec-extract: exhibit">Exhibit&nbsp;4.1</A> to the Registrant&rsquo;s Annual Report
  on Form 10-K for the year ended December 31, 2019 (Commission File No. 001-01169), filed February 14, 2020, and as amended by any subsequent
  amendment or report filed for the purpose of updating that description.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">All documents filed by the Registrant with the
  Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the date of this Registration Statement and
  prior to the filing of a post-effective amendment that indicate that all securities offered have been sold or that deregisters all securities
  then remaining unsold, will be deemed to be incorporated by reference in this Registration Statement and to be part hereof from the date
  of filing of such documents. Any statement contained in any document incorporated or deemed to be incorporated by reference herein will
  be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or
  in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such
  statement. Any such statement so modified or superseded will not be deemed, except as modified or superseded, to constitute a part of
  this Registration Statement.</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0in"><B>Item 8. Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">The following Exhibits are being filed as part
  of this Registration Statement.</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 1.25in; text-indent: 0in"><FONT STYLE="font-size: 10pt"><U>Exhibit Number</U></FONT></TD>
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt"><U>Description</U></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0in"><A HREF="https://www.sec.gov/Archives/edgar/data/98362/000009836223000107/tkr63023exhibit31.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.1</FONT></A></TD>
      <TD STYLE="text-indent: 0in"><A HREF="https://www.sec.gov/Archives/edgar/data/98362/000009836223000107/tkr63023exhibit31.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Amended Articles of Incorporation of the Registrant (effective May 11, 2023), filed on August 3, 2023 as Exhibit 3.1 to the Registrant&rsquo;s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2023 (Commission File No. 001-01169)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0in"><A HREF="https://www.sec.gov/Archives/edgar/data/98362/000009836216000152/tkr63016exhibit31.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.2</FONT></A></TD>
      <TD STYLE="text-indent: 0in"><A HREF="https://www.sec.gov/Archives/edgar/data/98362/000009836216000152/tkr63016exhibit31.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Amended Regulations of the Registrant adopted on May 10, 2016, filed on July 28, 2016 as Exhibit 3.1 to the Registrant&rsquo;s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2016 (Commission File No. 001-01169)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0in"><A HREF="https://www.sec.gov/Archives/edgar/data/98362/000009836220000045/tkr123119exhibit41.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.3</FONT></A></TD>
      <TD STYLE="text-indent: 0in"><A HREF="https://www.sec.gov/Archives/edgar/data/98362/000009836220000045/tkr123119exhibit41.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Description of the Registrant&rsquo;s Common Shares, filed on February 14, 2020 as Exhibit 4.1 to the Registrant&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2019 (Commission File No. 001-01169)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0in"><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/98362/000120677424000261/tkr4265591_def14a.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.4</FONT></A></TD>
      <TD STYLE="text-indent: 0in"><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/98362/000120677424000261/tkr4265591_def14a.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">The Timken Company 2019 Equity and Incentive Compensation Plan (Amended and Restated as of May 3, 2024) (incorporated herein by reference to Appendix B to the Registrant&rsquo;s Definitive Proxy Statement on Schedule 14A (Commission File No. 001-01169) filed with the Commission on March 14, 2024)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex51.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">5.1</FONT></A></TD>
      <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex51.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Opinion of Counsel</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex231.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">23.1</FONT></A></TD>
      <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex231.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Consent of Independent Registered Public Accounting Firm</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex51.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">23.2</FONT></A></TD>
      <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex51.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Consent of Counsel (included in Exhibit 5.1)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex241.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">24.1</FONT></A></TD>
      <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex241.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Power of Attorney</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex107.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">107</FONT></A></TD>
      <TD STYLE="text-indent: 0in"><A HREF="tkr4329441-ex107.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Filing Fee Table</FONT></A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 1.5in; text-indent: -1.5in"><B>Item 9. Undertakings.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0in">(a)&nbsp;The undersigned Registrant hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">(1) To file, during any period in which offers
  or sales are being made, a post-effective amendment to this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">(i) To include any prospectus required by Section&nbsp;10(a)(3)
  of the Securities Act of 1933;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">(ii) To reflect in the prospectus any facts
  or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which,
  individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding
  the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed
  that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the
  form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no
  more than 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Filing Fee Tables&rdquo; or &ldquo;Calculation
  of Registration Fee&rdquo; table, as applicable, in the effective Registration Statement.</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">(iii) To include any material information with
  respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information
  in the Registration Statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in"><I>Provided, however</I>, that paragraphs (a)(1)(i)
  and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
  in reports filed with or furnished to the Commission by the Registrant pursuant to Section&nbsp;13 or Section 15(d) of the Exchange Act
  that are incorporated by reference in the Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">(2) That, for the purpose of determining any
  liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating
  to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial&nbsp;<I>bona fide&nbsp;</I>offering
  thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">(3) To remove from registration by means of
  a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0in">(b)&nbsp;The undersigned Registrant hereby undertakes
  that, for purposes of determining any liability under the Securities Act of 1933, each filing of the Registrant&rsquo;s annual report
  pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;s
  annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be
  deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
  shall be deemed to be the initial&nbsp;<I>bona fide&nbsp;</I>offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0in">(c)&nbsp;Insofar as indemnification for liabilities
  arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Registrant pursuant to
  the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is
  against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling
  person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
  person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been
  settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
  public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue.</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-align: center; text-indent: 0in"><B>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
  S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city
  of North Canton, State of Ohio, on this 3rd day of May, 2024.</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-indent: 0in"><FONT STYLE="font-size: 10pt"><B>THE TIMKEN COMPANY</B></FONT></TD></TR>
    <TR>
      <TD STYLE="width: 50%">&nbsp;</TD>
      <TD STYLE="width: 6%">&nbsp;</TD>
      <TD STYLE="width: 44%">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-indent: 0in"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="text-indent: 10pt; border-bottom: black 1pt solid; vertical-align: top"><FONT STYLE="font-size: 10pt">/s/ Hansal N. Patel</FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-indent: 0in"><FONT STYLE="font-size: 10pt">Hansal N. Patel</FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-indent: 0in">Vice President, General Counsel &amp; Secretary</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="vertical-align: top; width: 50%; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
      <TD STYLE="text-indent: 0.8in; border-bottom: Black 1pt solid; vertical-align: top; width: 50%">*</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-indent: 0.8in">&nbsp;</TD>
      <TD>Richard G. Kyle<BR>
  President, Chief Executive Officer and Director<BR>
   (Principal Executive Officer)</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
      <TD STYLE="border-bottom: Black 1pt solid; text-indent: 0.8in; vertical-align: top">*</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">&nbsp;</TD>
      <TD>Philip D. Fracassa<B><BR>
  </B>Executive Vice President and Chief Financial Officer<BR>
   (Principal Financial Officer and Principal <BR>
  Accounting Officer)</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
      <TD STYLE="border-bottom: Black 1pt solid; text-indent: 0.8in; vertical-align: top">*</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">&nbsp;</TD>
      <TD>Maria A. Crowe<BR>
  Director</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
      <TD STYLE="border-bottom: Black 1pt solid; text-indent: 0.8in; vertical-align: top">*</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">&nbsp;</TD>
      <TD>Elizabeth Ann Harrell<U><BR>
  </U>Director</TD></TR>
    </TABLE>
  
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  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 50%; text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
      <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in; width: 50%">*</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
      <TD>Sarah C. Lauber<BR>
  Director</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
      <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">*</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
      <TD>Christopher L. Mapes<BR>
  Director</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
      <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">*</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
      <TD>James F. Palmer<BR>
  Director</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
      <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">*</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
      <TD>Ajita G. Rajendra<BR>
  Director</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
      <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">*</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
      <TD>Frank C. Sullivan<BR>
  Director</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
      <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">*</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
      <TD>John M. Timken, Jr.<BR>
  Director</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">Date:&nbsp;&nbsp;May 3, 2024</TD>
      <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 0.8in">*</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0.8in">&nbsp;</TD>
      <TD>Ward J. Timken, Jr.<BR>
  Director</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">* This Registration Statement has been signed on behalf of the above
  officers and directors by Hansal N. Patel, as attorney-in-fact pursuant to a power of attorney filed as Exhibit 24.1 to this Registration
  Statement.</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 50%">DATED:&nbsp;&nbsp;May 3, 2024</TD>
      <TD STYLE="width: 6%">By:</TD>
      <TD STYLE="text-indent: 10pt; border-bottom: Black 1pt solid; width: 44%">/s/ Hansal N. Patel</TD>
      </TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Hansal N. Patel, Attorney-in-Fact</TD>
      </TR>
    </TABLE>
  
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      <!-- Field: /Page -->
  
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "tkr4329441-s8.htm", "description": "INITIAL REGISTRATION STATEMENT", "secsgml_size_bytes": 36635}]
metadata_filer: {"company-data": {"conformed-name": "TIMKEN CO", "cik": "0000098362", "assigned-sic": "3562", "organization-name": "06 Technology", "irs-number": "340577130", "state-of-incorporation": "OH", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-279102", "film-number": "24912129"}, "business-address": {"street1": "4500 MT. PLEASANT ST. NW", "city": "NORTH CANTON", "state": "OH", "zip": "44720-5450", "phone": "(234) 262-3000"}, "mail-address": {"street1": "4500 MT. PLEASANT ST. NW", "city": "NORTH CANTON", "state": "OH", "zip": "44720-5450"}, "former-company": {"former-conformed-name": "TIMKEN ROLLER BEARING CO", "date-changed": "19710304"}}
text: As
  filed with the Securities and Exchange Commission on May 3, 2024.
  Registration
  No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, DC 20549
  FORM S-8
  REGISTRATION
  STATEMENT
  UNDER THE SECURITIES ACT OF 1933
  The Timken Company
  (Exact
  Name of Registrant as Specified in Its Charter)
  Ohio
  (State
      or Other Jurisdiction
  of
      Incorporation or Organization)
  34-0577130
  (I.R.S.
      Employer Identification No.)
  4500 Mt. Pleasant St. N.W.
  North Canton, Ohio 44720-5450
  (Address
  of Principal Executive Offices Including Zip Code)
  The
  Timken Company 2019 Equity and Incentive Compensation Plan
  (Full Title of the Plan)
  Hansal N. Patel
  Vice President, General Counsel and
  Secretary
  4500 Mt. Pleasant St. N.W.
  North Canton, Ohio 44720-5450
  (234) 262-3000
  (Name,
  Address and Telephone Number of Agent For Service)
  Indicate by check mark whether the registrant is
  a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
  See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company"
  and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  þ
  Accelerated filer
  ¨
  Non-accelerated filer
  ¨
  Smaller reporting company
  ¨
  Emerging growth company
  ¨
  If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 13(a) of the Exchange Act.
  ¨
  EXPLANATORY NOTE
  The
  Timken Company (the "
  Registrant
  ") hereby files this Registration Statement on Form S-8 (the "
  Registration
  Statement
  ") to register an additional 4,500,000 common shares, without par value (the "
  Common Shares
  "),
  under The Timken Company 2019 Equity and Incentive Compensation Plan (as amended or amended and restated to date, the "
  Plan
  ").
  The Plan is an amendment and restatement, effective May 3, 2024, of The Timken Company 2019 Equity and Incentive Compensation Plan, for
  which a previously filed registration statement on Form S-8 relating to the Plan is effective. Pursuant to General Instruction E to Form
  S-8, this Registration Statement incorporates by reference the contents of the Registration Statement on Form S-8 (Registration No.
  333-231367
  )
  filed by the Registrant on May 10, 2019, including all attachments and exhibits thereto, except to the extent supplemented, amended or
  superseded by the information set forth herein or therein.
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT
  Item 3. Incorporation of Documents by
  Reference.
  The Registrant is subject to the informational
  and reporting requirements of Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (the "
  Exchange
  Act
  "), and, in accordance therewith, files reports, proxy statements and other information with the Securities and Exchange
  Commission (the "
  Commission
  "). The following documents, which are on file with the Commission, are incorporated
  in this Registration Statement by reference:
  (a)
  The
  Registrant's Annual Report on
  Form 10-K for the fiscal year ended December 31, 2023
  (Commission File No. 001-01169), filed February
  26, 2024;
  (b)
  The Registrant's Quarterly Report on
  Form 10-Q for the quarterly period ended March 31, 2024
  (Commission File No. 001-01169), filed
  April 30, 2024;
  (c)
  The Registrant's Current Report on Form 8-K (Commission File No.
  001-01169), filed
  April 1, 2024;
  (d)
  The Registrant's Current Report on Form 8-K (Commission File No.
  001-01169), filed
  May 1, 2024
  ; and
  (e)
  The description of the Common Shares contained in the Registrant's Registration Statement filed pursuant to Section 12 of the Securities
  Exchange Act of 1934, as amended by the description of the Common Shares contained in
  Exhibit 4.1
  to the Registrant's Annual Report
  on Form 10-K for the year ended December 31, 2019 (Commission File No. 001-01169), filed February 14, 2020, and as amended by any subsequent
  amendment or report filed for the purpose of updating that description.
  All documents filed by the Registrant with the
  Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the date of this Registration Statement and
  prior to the filing of a post-effective amendment that indicate that all securities offered have been sold or that deregisters all securities
  then remaining unsold, will be deemed to be incorporated by reference in this Registration Statement and to be part hereof from the date
  of filing of such documents. Any statement contained in any document incorporated or deemed to be incorporated by reference herein will
  be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or
  in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such
  statement. Any such statement so modified or superseded will not be deemed, except as modified or superseded, to constitute a part of
  this Registration Statement.
  Item 8. Exhibits.
  The following Exhibits are being filed as part
  of this Registration Statement.
  Exhibit Number
  Description
  4.1
  Amended Articles of Incorporation of the Registrant (effective May 11, 2023), filed on August 3, 2023 as Exhibit 3.1 to the Registrant's Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2023 (Commission File No. 001-01169)
  4.2
  Amended Regulations of the Registrant adopted on May 10, 2016, filed on July 28, 2016 as Exhibit 3.1 to the Registrant's Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2016 (Commission File No. 001-01169)
  4.3
  Description of the Registrant's Common Shares, filed on February 14, 2020 as Exhibit 4.1 to the Registrant's Annual Report on Form 10-K for the year ended December 31, 2019 (Commission File No. 001-01169)
  4.4
  The Timken Company 2019 Equity and Incentive Compensation Plan (Amended and Restated as of May 3, 2024) (incorporated herein by reference to Appendix B to the Registrant's Definitive Proxy Statement on Schedule 14A (Commission File No. 001-01169) filed with the Commission on March 14, 2024)
  5.1
  Opinion of Counsel
  23.1
  Consent of Independent Registered Public Accounting Firm
  23.2
  Consent of Counsel (included in Exhibit 5.1)
  24.1
  Power of Attorney
  107
  Filing Fee Table
  Item 9. Undertakings.
  (a) The undersigned Registrant hereby undertakes:
  (1) To file, during any period in which offers
  or sales are being made, a post-effective amendment to this Registration Statement:
  (i) To include any prospectus required by Section 10(a)(3)
  of the Securities Act of 1933;
  (ii) To reflect in the prospectus any facts
  or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which,
  individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding
  the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed
  that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the
  form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no
  more than 20% change in the maximum aggregate offering price set forth in the "Calculation of Filing Fee Tables" or "Calculation
  of Registration Fee" table, as applicable, in the effective Registration Statement.
  (iii) To include any material information with
  respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information
  in the Registration Statement;
  Provided, however
  , that paragraphs (a)(1)(i)
  and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
  in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act
  that are incorporated by reference in the Registration Statement.
  (2) That, for the purpose of determining any
  liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating
  to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
  bona fide
  offering
  thereof.
  (3) To remove from registration by means of
  a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
  (b) The undersigned Registrant hereby undertakes
  that, for purposes of determining any liability under the Securities Act of 1933, each filing of the Registrant's annual report
  pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's
  annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be
  deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
  shall be deemed to be the initial
  bona fide
  offering thereof.
  (c) Insofar as indemnification for liabilities
  arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Registrant pursuant to
  the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is
  against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling
  person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
  person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been
  settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
  public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue.
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
  S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city
  of North Canton, State of Ohio, on this 3rd day of May, 2024.
  THE TIMKEN COMPANY
  By:
  /s/ Hansal N. Patel
  Hansal N. Patel
  Vice President, General Counsel & Secretary
  Pursuant to the requirements of the Securities
  Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.
  Date:  May 3, 2024
  *
  Richard G. Kyle
  President, Chief Executive Officer and Director
  (Principal Executive Officer)
  Date:  May 3, 2024
  *
  Philip D. Fracassa
  Executive Vice President and Chief Financial Officer
  (Principal Financial Officer and Principal
  Accounting Officer)
  Date:  May 3, 2024
  *
  Maria A. Crowe
  Director
  Date:  May 3, 2024
  *
  Elizabeth Ann Harrell
  Director
  Date:  May 3, 2024
  *
  Sarah C. Lauber
  Director
  Date:  May 3, 2024
  *
  Christopher L. Mapes
  Director
  Date:  May 3, 2024
  *
  James F. Palmer
  Director
  Date:  May 3, 2024
  *
  Ajita G. Rajendra
  Director
  Date:  May 3, 2024
  *
  Frank C. Sullivan
  Director
  Date:  May 3, 2024
  *
  John M. Timken, Jr.
  Director
  Date:  May 3, 2024
  *
  Ward J. Timken, Jr.
  Director
  * This Registration Statement has been signed on behalf of the above
  officers and directors by Hansal N. Patel, as attorney-in-fact pursuant to a power of attorney filed as Exhibit 24.1 to this Registration
  Statement.
  DATED:  May 3, 2024
  By:
  /s/ Hansal N. Patel
  Hansal N. Patel, Attorney-in-Fact