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 21, 2002
included in Cummins Inc.'s Form 10-K for the year ended December 31, 2001 and
to all references to our Firm included in this registration statement.






                                                        /s/ ARTHUR ANDERSEN LLP




Chicago, Illinois
May 15, 2002.