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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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<SEC-DOCUMENT>0001225208-11-003339.txt : 20110119
<SEC-HEADER>0001225208-11-003339.hdr.sgml : 20110119
<ACCEPTANCE-DATETIME>20110119172513
ACCESSION NUMBER:		0001225208-11-003339
CONFORMED SUBMISSION TYPE:	5
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20101231
FILED AS OF DATE:		20110119
DATE AS OF CHANGE:		20110119

REPORTING-OWNER:	

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

	FILING VALUES:
		FORM TYPE:		5
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04949
		FILM NUMBER:		11536561

	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>
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            <rptOwnerName>NELSON GEORGIA R</rptOwnerName>
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            <rptOwnerStreet1>500 JACKSON ST.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>COLUMBUS</rptOwnerCity>
            <rptOwnerState>IN</rptOwnerState>
            <rptOwnerZipCode>47201</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
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        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
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            <ownershipNature>
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                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Spouse</value>
                </natureOfOwnership>
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        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Dividend equivalent shares credited under Deferred Compensation Plan for Non-Employee Directors.</footnote>
        <footnote id="F2">Shares acquired under the Cummins Inc. Dividend Reinvestment Plan.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Mark Sifferlen, Attorney-In-Fact</signatureName>
        <signatureDate>2011-01-19</signatureDate>
    </ownerSignature>
</ownershipDocument>
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</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----