PARSIPPANY, N.J., July 17 -- DRS Technologies Inc. said it has completed the acquisition of the assets and certain liabilities of the Navy Controls Div. of Eaton Corp. Renamed DRS Power & Control Technologies, the new company unit is expected to generate approximately $90 million in annual revenues and $0.20 in diluted earnings per share in its first 12 months of operation under DRS ownership. For the rest of fiscal 2003, ending March 31, 2003, the business is expected to contribute $60 million to DRS's sales and $0.12 to diluted earnings per share. 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