<DOCUMENT>
<TYPE>EX-23.4
<SEQUENCE>3
<FILENAME>a2067187zex-23_4.txt
<DESCRIPTION>EXHIBIT 23.4
<TEXT>
<Page>

                                                                    EXHIBIT 23.4


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement of our report dated January 24, 2001,
included in Cummins Inc.'s Form 10-K for the year ended December 31, 2000 and to
all references to our Firm included in this registration statement.

                                          /s/ ARTHUR ANDERSEN LLP
                                              ARTHUR ANDERSEN LLP

Chicago, Illinois,
January 11, 2002.

</TEXT>
</DOCUMENT>
