Attached files
EXHIBIT 23-D
CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference of our report dated May 6, 2011, relating to the financial statements of Master Sistemas Automotivos Ltda. as of December 31, 2010 and 2009 and January 1, 2009 and for the years ended December 31, 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/A of Meritor, Inc. for the year ended October 3, 2010 in the following Registration Statements:
| Form | Registration No. | Purpose | ||
| 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 Saving 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 AUDITORES INDEPENDENTES |
| DELOITTE TOUCHE TOHMATSU AUDITORES INDEPENDENTES |
| Porto Alegre, Brazil |
| May 6, 2011 |