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Proc-Type: 2001,MIC-CLEAR
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001225208-09-012270.txt : 20090512
<SEC-HEADER>0001225208-09-012270.hdr.sgml : 20090512
<ACCEPTANCE-DATETIME>20090512154453
ACCESSION NUMBER:		0001225208-09-012270
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20090512
FILED AS OF DATE:		20090512
DATE AS OF CHANGE:		20090512

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			NELSON GEORGIA R
		CENTRAL INDEX KEY:			0001141392

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04949
		FILM NUMBER:		09818784

	MAIL ADDRESS:	
		STREET 1:		C/O TOWER AUTOMOTIVE INC
		STREET 2:		27175 HAGGERTY ROAD
		CITY:			NOVI
		STATE:			MI
		ZIP:			48377-3626

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CUMMINS INC
		CENTRAL INDEX KEY:			0000026172
		STANDARD INDUSTRIAL CLASSIFICATION:	ENGINES & TURBINES [3510]
		IRS NUMBER:				350257090
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		500 JACKSON ST
		STREET 2:		BOX 3005 MAIL CODE 60207
		CITY:			COLUMBUS
		STATE:			IN
		ZIP:			47202-3005
		BUSINESS PHONE:		8123773842

	MAIL ADDRESS:	
		STREET 1:		BOX 3005 MAIL CODE 60207
		STREET 2:		500
		CITY:			COLUMBUS
		STATE:			IN
		ZIP:			47202-3005

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CUMMINS ENGINE CO INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2009-05-12</periodOfReport>

    <issuer>
        <issuerCik>0000026172</issuerCik>
        <issuerName>CUMMINS INC</issuerName>
        <issuerTradingSymbol>CMI</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001141392</rptOwnerCik>
            <rptOwnerName>NELSON GEORGIA R</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>500 JACKSON ST.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>COLUMBUS</rptOwnerCity>
            <rptOwnerState>IN</rptOwnerState>
            <rptOwnerZipCode>47201</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common</value>
            </securityTitle>
            <transactionDate>
                <value>2009-05-12</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>2377</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>14436.3213</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1500</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Spouse</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes></footnotes>

    <remarks>nelson.TXT</remarks>

    <ownerSignature>
        <signatureName>Mark Sifferlen Attorney-in-Fact</signatureName>
        <signatureDate>2009-05-12</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>nelson.txt
<DESCRIPTION>POA
<TEXT>
                           POWER OF ATTORNEY


	I, Georgia R. Nelson, a director of Cummins Inc. (the "Corporation"),
hereby authorize and designate each of Marya M. Rose, Mark R. Sifferlen,
Richard E. Harris, and Pat J. Ward, my agent and attorney-in-fact, with full
power of substitution, to:

	(1)	prepare and sign on my behalf any Form 3, Form 4 or Form 5 under
Section 16 of the Securities Exchange Act of 1934 and file the same with the
Securities and Exchange Commission and each stock exchange on which the
Corporation's stock is listed;

	(2)	prepare and sign on my behalf any Form 144 Notice under the
Securities Act of 1933 and file the same with the Securities and Exchange
Commission; and

	(3)	do anything else necessary or proper in connection with the
foregoing.

	This power of attorney shall remain in effect as long as I am subject
to Section 16 with respect to the Corporation, and shall not be affected by my
subsequent disability or incompetence.



	Dated: May 12, 2009		Signed: /s/ Georgia R. Nelson
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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