Attached files

file filename
10-K - ANNUAL REPORT - MERITOR, INC.arvinmeritor_10k.htm
EX-24 - POWER OF ATTORNEY - MERITOR, INC.exhibit24.htm
EX-21 - LIST OF SUBSIDIARIES OF ARVINMERITOR, INC. - MERITOR, INC.exhibit21.htm
EX-31.A - CERTIFICATION OF THE CHIEF EXECUTIVE OFFICER PURSUANT TO RULE 13A-14(A) - MERITOR, INC.exhibit31-a.htm
EX-23.C - CONSENT OF BATES WHITE LLC - MERITOR, INC.exhibit23-c.htm
EX-32.B - CERTIFICATION OF THE CHIEF FINANCIAL OFFICER PURSUANT TO RULE 13A-14(B) - MERITOR, INC.exhibit32-b.htm
EX-23.A - CONSENT OF VERNON G. BAKER, II, ESQ., SENIOR VICE PRESIDENT AND GENERAL COUNSEL - MERITOR, INC.exhibit23-a.htm
EX-31.B - CERTIFICATION OF THE CHIEF FINANCIAL OFFICER PURSUANT TO RULE 13A-14(A) - MERITOR, INC.exhibit31-b.htm
EX-32.A - CERTIFICATION OF THE CHIEF EXECUTIVE OFFICER PURSUANT TO RULE 13A-14(B) - MERITOR, INC.exhibit32-a.htm
EX-10.D - DESCRIPTION OF COMPENSATION OF NON-EMPLOYEE DIRECTORS - MERITOR, INC.exhibit10-d.htm
EX-10.B-7 - DESCRIPTION OF ANNUAL INCENTIVE GOALS - MERITOR, INC.exhibit10b-7.htm
EX-10.B-6 - DESCRIPTION OF PERFORMANCE GOALS - MERITOR, INC.exhibit10b-6.htm
EX-12 - COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES - MERITOR, INC.exhibit12.htm

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