Dana Corp has completed the sale of the majority of its Boston Weatherhead industrial hose and fitting operations to Eaton Corp. The transaction included five manufacturing facilities, three distribution centers, and other manufacturing assets. Boston Weatherhead had sales of $207 million in 2001 and 1,049 employees at year-end. Dana received proceeds of $130 million from the sale and will record a net gain of about $18 million after-tax in the fourth quarter for the transaction.