Attached files

file filename
10-K/A - MERITOR, INC.mtor-20111231x10ka.htm
EX-31.A - MERITOR, INC.mtor-20111231xex31a.htm
EX-31.B - MERITOR, INC.mtor-20111231xex31b.htm
EX-32.B - MERITOR, INC.mtor-20111231xex32b.htm
EX-32.A - MERITOR, INC.mtor-20111231xex32a.htm
EX-23.E - MERITOR, INC.mtor-20111231xex23e.htm

Exhibit 23-d

CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference of our report dated May 30, 2012, relating to the financial statements of Master Sistemas Automotivos Ltda. as of and for the years ended December 31, 2011, 2010 and 2009 (which report expresses an unqualified opinion), appearing in Item 15 of Amendment No. 1 to the Annual Report on Form 10-K of Meritor, Inc. for the year ended October 2, 2011 in the following Registration Statements:

Form
Registration No.
Purpose
S-3
333-179405
Registration of common stock, preferred stock, warrants and guarantees of debt securities
S-8
333-171713
Amended 2010 Long-Term Incentive Plan
S-8
333-164333
2010 Long-Term Incentive Plan
S-3
333-163233
Registration of common stock, preferred stock, warrants and guarantees of debt securities
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
Meritor, Inc. Savings Plan
S-8
333-123103
Meritor, Inc. Hourly Employees Savings Plan
S-3
333-58760
Registration of debt securities
S-8
333-49610
1997 Long-Term Incentives Plan
S-3
333-43118
Meritor, Inc. 1988 Stock Benefit Plan
S-3
333-43116
Meritor, Inc. 1998 Stock Benefit Plan
S-3
333-43112
Meritor, 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 Tohmatsu
Deloitte Touche Tohmatsu Auditores Independentes
Porto Alegre, Brazil
May 30, 2012