Attached files
Exhibit 23-b
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference of our reports dated November 24, 2010, relating to the consolidated financial statements and financial statement schedule of ArvinMeritor, Inc. and subsidiaries (the “Company”) (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the Company’s change in method of accounting for its convertible notes and the Company’s change in the measurement date of its defined benefit plan assets and liabilities to coincide with its year end), 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 October 3, 2010, and to the reference to us under the heading "Experts" in the following Registration Statements.
Form | Registration No. | Purpose |
S-8 | 333-164333 | 2010 Long-Term Incentive Plan |
S-3 | 333-163233 | Registration of debt securities, common stock, preferred stock, warrants, and guarantees |
S-8 | 333-141186 | 2007 Long-Term Incentive Plan |
S-3 | 333-143615 | Registration of convertible notes, guarantees and common stock |
S-3 | 333-134409 | Registration of convertible notes, guarantees and common stock |
S-8 | 333-107913 | ArvinMeritor, Inc. Savings Plan |
S-8 | 333-123103 | ArvinMeritor, Inc. Hourly Employees Saving Plan |
S-3 | 333-58760 | Registration of debt securities |
S-8 | 333-49610 | 1997 Long-Term Incentives Plan |
S-3 | 333-43118 | ArvinMeritor, Inc. 1988 Stock Benefit Plan |
S-3 | 333-43116 | ArvinMeritor, Inc. 1998 Stock Benefit Plan |
S-3 | 333-43112 | ArvinMeritor, Inc. Employee Stock Benefit Plan |
S-8 | 333-42012 | Employee Stock Benefit Plan, 1988 Stock Benefit Plan, and 1998 Employee Stock Benefit Plan |
/s/ | DELOITTE & TOUCHE LLP |
DELOITTE & TOUCHE LLP |
Detroit, Michigan
November 24, 2010
November 24, 2010