<SEC-DOCUMENT>0001225208-20-006255.txt : 20200408
<SEC-HEADER>0001225208-20-006255.hdr.sgml : 20200408
<ACCEPTANCE-DATETIME>20200408112153
ACCESSION NUMBER:		0001225208-20-006255
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20200406
FILED AS OF DATE:		20200408
DATE AS OF CHANGE:		20200408

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Kennedy Melina M
		CENTRAL INDEX KEY:			0001792257

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04949
		FILM NUMBER:		20781461

	MAIL ADDRESS:	
		STREET 1:		301 EAST MARKET STREET
		CITY:			INDIANAPOLIS
		STATE:			IN
		ZIP:			46204

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>X0306</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2020-04-06</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001792257</rptOwnerCik>
            <rptOwnerName>Kennedy Melina M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>500 JACKSON STREET</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>COLUMBUS</rptOwnerCity>
            <rptOwnerState>IN</rptOwnerState>
            <rptOwnerZipCode>47201</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isOfficer>1</isOfficer>
            <officerTitle>VP-Product Compl.-Reg. Affairs</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1045.6090</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (Right-to-Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>142.1200</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2020-04-06</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1870.0000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.0000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2023-04-06</value>
            </exerciseDate>
            <expirationDate>
                <value>2030-04-06</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1870.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
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                <sharesOwnedFollowingTransaction>
                    <value>1870.0000</value>
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            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
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        </derivativeTransaction>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (Right-to-Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>97.2000</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2015-05-18</value>
            </exerciseDate>
            <expirationDate>
                <value>2022-05-18</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>50.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>50.0000</value>
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            <ownershipNature>
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        <derivativeHolding>
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            <conversionOrExercisePrice>
                <value>101.0100</value>
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            <exerciseDate>
                <value>2015-08-07</value>
            </exerciseDate>
            <expirationDate>
                <value>2022-08-07</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common</value>
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                <underlyingSecurityShares>
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        <derivativeHolding>
            <securityTitle>
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            <conversionOrExercisePrice>
                <value>102.9700</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2015-05-15</value>
            </exerciseDate>
            <expirationDate>
                <value>2022-05-15</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>50.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>50.0000</value>
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            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
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        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (Right-to-Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>109.0900</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2019-04-04</value>
            </exerciseDate>
            <expirationDate>
                <value>2026-04-04</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>780.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>780.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (Right-to-Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>111.8400</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2016-04-02</value>
            </exerciseDate>
            <expirationDate>
                <value>2023-04-02</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>145.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>145.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (Right-to-Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>131.0700</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2021-12-26</value>
            </exerciseDate>
            <expirationDate>
                <value>2028-12-26</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>50.0000</value>
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            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>50.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
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        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (Right-to-Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>134.4000</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2021-12-11</value>
            </exerciseDate>
            <expirationDate>
                <value>2028-12-11</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>100.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>100.0000</value>
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            <ownershipNature>
                <directOrIndirectOwnership>
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        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (Right-to-Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>135.6600</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2018-06-23</value>
            </exerciseDate>
            <expirationDate>
                <value>2025-06-23</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>50.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>50.0000</value>
                </sharesOwnedFollowingTransaction>
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            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
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        <derivativeHolding>
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            <conversionOrExercisePrice>
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            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2018-04-02</value>
            </exerciseDate>
            <expirationDate>
                <value>2025-04-02</value>
            </expirationDate>
            <underlyingSecurity>
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                    <value>Common</value>
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                <underlyingSecurityShares>
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            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>360.0000</value>
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            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
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        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
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            <conversionOrExercisePrice>
                <value>139.3900</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2017-07-31</value>
            </exerciseDate>
            <expirationDate>
                <value>2024-07-31</value>
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            <underlyingSecurity>
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        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (Right-to-Buy)</value>
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            <conversionOrExercisePrice>
                <value>149.3400</value>
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            <exerciseDate>
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            <expirationDate>
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            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common</value>
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                <underlyingSecurityShares>
                    <value>210.0000</value>
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            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>210.0000</value>
                </sharesOwnedFollowingTransaction>
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            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
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            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (Right-to-Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>149.7200</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2020-04-03</value>
            </exerciseDate>
            <expirationDate>
                <value>2027-04-03</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>2500.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2500.0000</value>
                </sharesOwnedFollowingTransaction>
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            <ownershipNature>
                <directOrIndirectOwnership>
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        </derivativeHolding>
        <derivativeHolding>
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                <value>Stock Option (Right-to-Buy)</value>
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                <value>152.0600</value>
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            <exerciseDate>
                <value>2020-08-21</value>
            </exerciseDate>
            <expirationDate>
                <value>2027-08-21</value>
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            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>50.0000</value>
                </underlyingSecurityShares>
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            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>50.0000</value>
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            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
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        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (Right-to-Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>160.1000</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2021-04-03</value>
            </exerciseDate>
            <expirationDate>
                <value>2028-04-03</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>610.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>610.0000</value>
                </sharesOwnedFollowingTransaction>
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            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
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        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (Right-to-Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>160.1600</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2020-08-04</value>
            </exerciseDate>
            <expirationDate>
                <value>2027-08-04</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>50.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>50.0000</value>
                </sharesOwnedFollowingTransaction>
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            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (Right-to-Buy)</value>
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            <conversionOrExercisePrice>
                <value>163.4300</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2022-04-04</value>
            </exerciseDate>
            <expirationDate>
                <value>2029-04-04</value>
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            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common</value>
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                    <value>860.0000</value>
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            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>860.0000</value>
                </sharesOwnedFollowingTransaction>
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            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (Right-to-Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>166.1800</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2022-10-16</value>
            </exerciseDate>
            <expirationDate>
                <value>2029-10-16</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>990.0000</value>
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            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>990.0000</value>
                </sharesOwnedFollowingTransaction>
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            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
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        </derivativeHolding>
    </derivativeTable>

    <footnotes></footnotes>

    <ownerSignature>
        <signatureName>/s/ Mark Sifferlen, Attorney-In-Fact</signatureName>
        <signatureDate>2020-04-08</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
