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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 hJzfkLT9sVFHkZxOkClf4g==

<SEC-DOCUMENT>0001225208-04-000099.txt : 20040123
<SEC-HEADER>0001225208-04-000099.hdr.sgml : 20040123
<ACCEPTANCE-DATETIME>20040123130911
ACCESSION NUMBER:		0001225208-04-000099
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040122
FILED AS OF DATE:		20040123

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MILLS RICK J
		CENTRAL INDEX KEY:			0001238890

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04949
		FILM NUMBER:		04539912

	BUSINESS ADDRESS:	
		STREET 1:		C/O CUMMINS INC
		STREET 2:		500 JACKSON STREET
		CITY:			COLUMBUS
		STATE:			IN
		ZIP:			47201
		BUSINESS PHONE:		8123773269

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:		8123773259

	MAIL ADDRESS:	
		STREET 1:		BOX 3005 MAIL CODE 60207
		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>X0201</schemaVersion>

    <documentType>4</documentType>
  <periodOfReport>2004-01-22</periodOfReport>
    <issuer>
        <issuerCik>0000026172</issuerCik>
        <issuerName>CUMMINS INC</issuerName>
        <issuerTradingSymbol>CMI</issuerTradingSymbol>
  </issuer>
  <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001238890</rptOwnerCik>
            <rptOwnerName>MILLS RICK J</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>500 JACKSON</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>COLUMBUS</rptOwnerCity>
            <rptOwnerState></rptOwnerState>
            <rptOwnerZipCode>47201</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
      <isOfficer>1</isOfficer>
      <officerTitle>President - Fleetguard</officerTitle>
    </reportingOwnerRelationship>
  </reportingOwner>
  <nonDerivativeTable>
    <nonDerivativeTransaction>
      <securityTitle>
        <value>Common</value>
      </securityTitle>
      <transactionDate>
        <value>2004-01-22</value>
      </transactionDate>
      <transactionCoding>
        <transactionFormType>4</transactionFormType>
        <transactionCode>M</transactionCode>
        <equitySwapInvolved>0</equitySwapInvolved>
        <footnoteId id="F1" />
      </transactionCoding>
      <transactionAmounts>
        <transactionShares>
          <value>850</value>
        </transactionShares>
        <transactionPricePerShare>
          <value>43.56</value>
        </transactionPricePerShare>
        <transactionAcquiredDisposedCode>
          <value>A</value>
        </transactionAcquiredDisposedCode>
      </transactionAmounts>
      <postTransactionAmounts>
        <sharesOwnedFollowingTransaction>
          <value>0</value>
        </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
        <directOrIndirectOwnership>
          <value>D</value>
        </directOrIndirectOwnership>
      </ownershipNature>
    </nonDerivativeTransaction>
    <nonDerivativeTransaction>
      <securityTitle>
        <value>Common</value>
      </securityTitle>
      <transactionDate>
        <value>2004-01-22</value>
      </transactionDate>
      <transactionCoding>
        <transactionFormType>4</transactionFormType>
        <transactionCode>S</transactionCode>
        <equitySwapInvolved>0</equitySwapInvolved>
      </transactionCoding>
      <transactionAmounts>
        <transactionShares>
          <value>850</value>
        </transactionShares>
        <transactionPricePerShare>
          <value>53.57</value>
        </transactionPricePerShare>
        <transactionAcquiredDisposedCode>
          <value>D</value>
        </transactionAcquiredDisposedCode>
      </transactionAmounts>
      <postTransactionAmounts>
        <sharesOwnedFollowingTransaction>
          <value>27182</value>
        </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
        <directOrIndirectOwnership>
          <value>D</value>
        </directOrIndirectOwnership>
      </ownershipNature>
    </nonDerivativeTransaction>
  </nonDerivativeTable>
  <derivativeTable>
    <derivativeTransaction>
      <securityTitle>
        <value>Stock Option (Right-to-Buy)</value>
      </securityTitle>
      <conversionOrExercisePrice>
        <value>43.56</value>
      </conversionOrExercisePrice>
      <transactionDate>
        <value>2004-01-22</value>
      </transactionDate>
      <transactionCoding>
        <transactionFormType>4</transactionFormType>
        <transactionCode>M</transactionCode>
        <equitySwapInvolved>0</equitySwapInvolved>
        <footnoteId id="F1" />
      </transactionCoding>
      <transactionAmounts>
        <transactionShares>
          <value>850</value>
        </transactionShares>
        <transactionPricePerShare>
          <value>0</value>
        </transactionPricePerShare>
        <transactionAcquiredDisposedCode>
          <value>D</value>
        </transactionAcquiredDisposedCode>
      </transactionAmounts>
      <exerciseDate>
        <value>1996-12-13</value>
      </exerciseDate>
      <expirationDate>
        <value>2004-12-13</value>
      </expirationDate>
      <underlyingSecurity>
        <underlyingSecurityTitle>
          <value>Common</value>
        </underlyingSecurityTitle>
        <underlyingSecurityShares>
          <value>850</value>
        </underlyingSecurityShares>
      </underlyingSecurity>
      <postTransactionAmounts>
        <sharesOwnedFollowingTransaction>
          <value>0</value>
        </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
        <directOrIndirectOwnership>
          <value>D</value>
        </directOrIndirectOwnership>
      </ownershipNature>
    </derivativeTransaction>
  </derivativeTable>
  <footnotes>
    <footnote id="F1">Cashless exercise pursuant to Rule 10b5-1 Trading Plan.</footnote>
  </footnotes>
  <remarks />
  <ownerSignature>
    <signatureName>Rick J. Mills</signatureName>
    <signatureDate>2004-01-23</signatureDate>
  </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----