BORGWARNER INC
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<title>Exhibit 10</title>


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<p class=MsoNormal align=center style='text-align:center'>AMENDMENT</p>



<p class=MsoNormal align=center style='text-align:center'>TO THE</p>



<p class=MsoNormal align=center style='text-align:center'>BORGWARNER INC.</p>



<p class=MsoNormal align=center style='text-align:center'>BOARD OF DIRECTORS
DEFERRED COMPENSATION PLAN</p>



<p class=MsoNormal align=center style='text-align:center'>Authorization of
Special Elections for Code Section 409A</p>



<p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pursuant to guidance issued by the Internal
Revenue Service under notices and proposed regulations for Section 409A of the
Internal Revenue Code, the BorgWarner Inc. Board of Directors Deferred
Compensation Plan (&quot;Plan&quot;) is hereby amended, effective as of January 1, 2005,
as follows:&nbsp; </p>

<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in'>1.&nbsp; &nbsp;2005
Special Elections.&nbsp; The Plan is amended to authorize the special elections
offered by the Corporation to participants in the Plan to amend or rescind, on
or before March 15, 2005, their previous deferral elections with respect to
2005 retainer fees, and, in the case of rescissions, to distribute the deferred
amounts to participants on or before December 31, 2005.
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<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in'>2.&nbsp;&nbsp; Any
and all provisions of the Plan which conflict with the 2005 Special Elections
authorization of Paragraph 1 of this Amendment, are hereby deemed amended and
shall be interpreted to give effect to the Special Elections authorization.
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<p class=MsoNormal style='margin-left:.75in;text-indent:-.25in'>3.&nbsp;&nbsp; Until such time as the Plan is amended in its entirety for
Code Section 409A following the issuance of final Internal Revenue Code
regulations for Code Section 409A or such earlier time as may be required by
the Internal Revenue Service, the Plan shall be administered in accordance with
the requirements of Code section 409A for deferred amounts that are subject to
Code Section 409A.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </p>

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