8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC  20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE
 SECURITIES EXCHANGE ACT OF 1934

Date of Report: January 14, 2009

  CUMMINS INC.
(Exact name of registrant as specified in its charter)

Indiana(State or other Jurisdiction of
Incorporation) 1-4949
(Commission File Number) 35-0257090
(I.R.S. Employer Identification
 No.)

500 Jackson Street
P. O. Box 3005Columbus, IN  47202-3005(Principal Executive Office)  (Zip Code)

Registrant's telephone number, including area code:  (812) 377-5000

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

[  ]	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[  ]	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[  ]	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[  ]	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 5.02. Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers

            In response to worsening economic conditions, Cummins Inc. (the "Company") has announced that in addition to previous cost reduction actions taken, it will reduce its professional workforce by at least 800 additional employees by the end of February, and will decrease the base salary of its officers, including principal executive officer, president and principal operating officer, principal financial officer, principal accounting officer and all other executive officers by 10% for all of 2009.

            The Company's press release in connection with these actions is attached as an exhibit hereto.

(d) The following exhibit is furnished herewith:
 

99-Press Release dated January 13, 2009

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Date: January 14, 2009

CUMMINS INC.

 /s/ Marsha L. Hunt
______________________________

Marsha L. Hunt
Vice President - Corporate Controller
(Principal Accounting Officer)

EX-99

Contact:

Mark Land – Director of Public Relations

(317) 610-2456; (317) 903-6999 (cell)

mark.d.land@cummins.com

For Immediate Release

Jan. 13, 2009

Cummins Announces Further Workforce Reductions in Response to Global Recession; Officers’ Pay Cut by 10 Percent for 2009

COLUMBUS, IND. – Cummins Inc. (NYSE: CMI) announced today that it will reduce its permanent professional workforce worldwide by at least 800 employees by the end of February and freeze salaries for the year.

As part of the latest reductions, the Company will offer a second voluntary retirement package to certain active professional employees in the United States. The remainder of the reductions will result from involuntary terminations from Cummins’ operations around the world.

The Company also will reduce the salaries of its officers by 10 percent for 2009. In addition, Cummins will continue to monitor production volumes at individual manufacturing plants and take whatever actions are necessary as dictated by customer demand for its products.

This is Cummins’ second round of reductions in response to the worsening global economic crisis and its impact on the Company’s markets and sales. In addition to job reductions, Cummins aggressively cut costs, reduced spending in all areas and initiated temporary plant shutdowns, shortened work weeks and extended traditional holiday closing periods during the fourth quarter of 2008.

Combined with its previous actions taken in December, the Company will have reduced its professional workforce by more than 1,400 people or 10 percent. In addition, Cummins will have reduced its hourly workforce by more than 600 and cut approximately 2,500 contingent workers.

 “It is unfortunate that after five straight years of record performance and greatly improved business fundamentals we are being forced to take these difficult actions,” said Tim Solso, Cummins Chairman and Chief Executive Officer. “While these steps are very painful, they are necessary to keep Cummins competitive through this global recession so we can emerge a stronger company when the economy and our markets recover.

“It is our expectation that these workforce reductions will align our cost structure with our projected business levels, and allow us to meet customer requirements and preserve our ability to invest for the future,” Solso said.

About Cummins

Cummins Inc., a global power leader, is a corporation of complementary business units that design, manufacture, distribute and service engines and related technologies, including fuel systems, controls, air handling, filtration, emission solutions and electrical power generation systems. Headquartered in Columbus, Indiana, (USA) Cummins serves customers in approximately 190 countries and territories through a network of more than 500 company-owned and independent distributor locations and approximately 5,200 dealer locations. Cummins reported net income of $739 million on sales of $13.05 billion in 2007. Press releases can be found on the Web at www.cummins.com. 

Forward-looking disclosure statement

Information provided in this release that is not purely historical are forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995, including statements regarding the company’s expectations, hopes, beliefs and intentions on strategies regarding the future. It is important to note that the company’s actual future results could differ materially from those projected in such forward-looking statements because of a number of factors, including, but not limited to, general economic, business and financing conditions, labor relations, governmental action, competitor pricing activity, expense volatility and other risks detailed from time to time in Cummins Securities and Exchange Commission filings.