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This excerpt taken from the ARM 10-K filed Nov 21, 2008. CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference of our reports dated November 20, 2008, relating to the consolidated financial statements and financial statement schedule of ArvinMeritor, Inc. (the “Company”) (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the Company’s adoption of FASB Interpretation No. 48,
Accounting for Uncertainty in Income Taxes, an interpretation of FASB Statement No. 109 and recognition of the funded status of its defined benefit pension and other postretirement plans to conform to Statement of Financial Accounting Standards No. 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans — an amendment of FASB Statements No. 87, 88, 106, and 132(R)), and the
effectiveness of the Company’s internal control over financial reporting, appearing in the Annual Report on Form 10-K of the Company for the year ended September 30, 2008, and to the reference to us under the heading "Experts" in the following Registration Statements.
/s/ DELOITTE & TOUCHE LLP DELOITTE & TOUCHE LLP
Detroit, Michigan November 20, 2008 |