EXHIBIT 99.1


                           N E W S R E L E A S E

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                                        CONTACT:   Ann C. Smith
                                        Public Relations Director
                                        Cummins Engine Co. Inc.
                                        812-377-3524


FOR IMMEDIATE RELEASE
Friday, January 9, 1998


         CUMMINS ENGINE COMPLETES ACQUISITION OF NELSON INDUSTRIES


          COLUMBUS, Ind...Cummins Engine Co. Inc. (NYSE:CUM) today
announced that it has completed its planned acquisition of Nelson
Industries Inc. Cummins announced on Dec. 4 that it would acquire the
company for $450 million. Nelson is a major supplier of air and liquid
filtration products, exhaust and emissions control systems, industrial
silencers, and electronic sound and vibration control technology.

          Cummins Chairman and Chief Executive Officer James A. Henderson
said, "We are excited about this major acquisition and believe the combined
product offering of Nelson and that of Fleetguard, our very successful
filtration company, will create one of the leading competitors in the
industry and will generate profitable growth for Cummins."

          Cummins, headquartered in Columbus, Ind., is the world's largest
producer of diesel engines above 200 horsepower. The company provides
products for customers in its key markets: automotive, power generation,
industrial and filtration. Cummins reported record sales of $5.3 billion in
1996. The company's press releases by FAX may be requested by calling News
on Demand at 888-329-2305. Cummins' home page on the Internet can be found
at http://www.cummins.com.