This excerpt taken from the RBC 10-K filed Mar 16, 2005.
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in Registration Statement Nos. 33-25480, 33-25233, 33-82076, 333-48789, 333-48795, 333-48815, 333-84779, 333-108092 and 333-110061 on Forms S-8 of our reports dated March 8, 2005, relating to the consolidated financial statements and financial statement schedule of REGAL-BELOIT CORPORATION and managements report on the effectiveness of internal control over financial reporting, appearing in this annual report of REGAL-BELOIT CORPORATION on Form 10-K for the year ended December 31, 2004.
DELOITTE & TOUCHE LLP