EXHIBIT TO SCHEDULE 13G
                      FILED BY NORTHERN TRUST CORPORATION


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549-1004
Attention: Filing Desk, Stop 1-4


                         RE:  Cummins Engine Co., Inc.
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     Pursuant to the requirement of 240.13d-1(e)(1)(iii), this exhibit shall
constitute our written agreement that the Schedule 13G to which this exhibit is
attached is filed on behalf of Northern Trust Corporation and of its
subsidiary(ies), as stated below, regarding our respective beneficial ownership
in the above-captioned equity security.


                              NORTHERN TRUST CORPORATION


                              By: Perry R. Pero
                                  -------------

DATED:  1-10-97               As its: Sr. Executive Vice President
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The NORTHERN TRUST COMPANY


By: Perry R. Pero
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As its: Sr. Executive Vice President
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