FORM 3UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940
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1. Name and Address of Reporting Person*
Satterthwaite Tony

(Last)(First)(Middle)
500 JACKSON

(Street)
COLUMBUSIN47201

(City)(State)(Zip)
2. Date of Event Requiring Statement (Month/Day/Year)
07/08/2008
3. Issuer Name and Ticker or Trading Symbol
CUMMINS INC [CMI]
4. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
Director10% Owner
XOfficer (give title below)Other (specify below)
Vice President
5. If Amendment, Date of Original Filed (Month/Day/Year)
6. Individual or Joint/Group Filing (Check Applicable Line)
XForm filed by One Reporting Person
Form filed by More than One Reporting Person
Table I - Non-Derivative Securities Beneficially Owned
1. Title of Security (Instr. 4) 2. Amount of Securities Owned (Instr. 4) 3. Ownership Form: Direct (D) or Indirect (I) (Instr. 5) 4. Nature of Indirect Beneficial Ownership (Instr. 5)
Common 21,332
D
 
Common 2,798.4178
I
ESOT
Table II - Derivative Securities Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 4) 2. Date Exercisable and Expiration Date (Month/Day/Year) 3. Title and Amount of Securities Underlying Derivative Security (Instr. 4)4. Conversion or Excercise Price of Derivative Security 5. Ownership Form: Direct (D) or Indirect (I) (Instr. 5) 6. Nature of Indirect Beneficial Ownership (Instr. 5)
Date ExercisableExpiration DateTitleAmount or Number of Shares
Stock Option (Right-to-Buy) 02/10/200502/10/2013 Common 7,200 $ 12.0125 D  
Explanation of Responses:
 
Remarks:
poatonysatterthwaite.TXT
David C. Wright, Attorney-in-Fact07/22/2008
** Signature of Reporting PersonDate
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 5(b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.

POWER OF ATTORNEY


I, Tony Satterthwaite, Vice President - President, Power Generation Business of
  Cummins Inc. (the "Corporation"), hereby authorize and designate each of Marya
  M. Rose, David C. Wright, Richard E. Harris, and Patrick J. Ward, my agent and
  attorney-in-fact, with full power of substitution, to:

(1)prepare and sign on my behalf any Form 3, Form 4 or Form 5 under Section 16
  of the Securities Exchange Act of 1934 and file the same with the Securities 
and Exchange Commission and each stock exchange on which the Corporation's stock
  is listed;

(2)prepare and sign on my behalf any Form 144 Notice under the Securities Act 
of 1933 and file the same with the Securities and Exchange Commission; and

(3)do anything else necessary or proper in connection with the foregoing.

This power of attorney shall remain in effect as long as I am subject to 
Section 16 with respect to the Corporation, and shall not be affected by my 
subsequent disability or incompetence.



Dated: _________________Signed: ____________________________



 
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