EXHIBIT 23



            CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
            __________________________________________




As independent public accountants, we hereby consent to the
incorporation by reference in this registration statement of our
report dated January 26, 1994 included in Cummins Engine Company,
Inc's Form 10-K for the year ended December 31, 1993 and to all
references to our Firm included in this registration statement.




                                         ARTHUR ANDERSEN LLP
Chicago, Illinois
October 17, 1994