-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 C9n75sO2feXHI0JlUSQ2tI697/hqHrMqLeqYwEma/ZntaTkBSz95ESFR+C8SvoNz
 mJt+uSeuNU1HAnV/nZRi0A==

<SEC-DOCUMENT>0001225208-04-001460.txt : 20040826
<SEC-HEADER>0001225208-04-001460.hdr.sgml : 20040826
<ACCEPTANCE-DATETIME>20040826160811
ACCESSION NUMBER:		0001225208-04-001460
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040713
FILED AS OF DATE:		20040826
DATE AS OF CHANGE:		20040826

REPORTING-OWNER:	

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

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04949
		FILM NUMBER:		04999125

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

	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:		8123773259

	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>3
<SEQUENCE>1
<FILENAME>doc3.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2004-07-13</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <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>CUMMINS INC.</rptOwnerStreet1>
            <rptOwnerStreet2>500 JACKSON ST.</rptOwnerStreet2>
            <rptOwnerCity>COLUMBUS</rptOwnerCity>
            <rptOwnerState></rptOwnerState>
            <rptOwnerZipCode>47201</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes></footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>David C. Wright, Power of Attorney</signatureName>
        <signatureDate>2004-08-26</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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