EXHIBIT 23.1
 
                   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 27, 1997
included (or incorporated by reference) in Cummins Engine Co., Inc.'s Form 10-
K for the year ended December 31, 1996 and all references to our Firm included
in this registration statement.
 
                                          ARTHUR ANDERSEN LLP
 
Chicago, Illinois
July 14, 1997.