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EXHIBIT 21


Subsidiaries of the Registrant

Entity Name

  Country or State of Organization

14-15 Corporation   Nevada
35601 Yukon, Inc.    Canada
Atlas Crankshaft Corporation   Ohio
Auto Diesels Power Plant Ltd.    United Kingdom
AvK Deutschland GmbH & Co. KG   Germany
AvK Deutschland Verwaltungs GmbH   Germany
AvK SEG (Bangkok) Ltd.    Thailand
AvK SEG (India) Power Ltd.    India
AvK/SEG Holding Beteiligungs GmbH   Germany
CBM Technologies Pty. Ltd.    Australia
Coil Systems GmbH   Germany
Cummins Americas, Inc.    Indiana
Cummins Argentina-Servicios Mineros S.A.    Argentina
Cummins Australia Pty. Ltd.    Australia
Cummins Auto Services Ltd.    India
Cummins (Beijing) Co. Ltd.    China
Cummins Belgium N.V.    Belgium
Cummins Brasil Ltda.    Brazil
Cummins Canada Limited   Canada
Cummins Capital Trust I   Delaware
Cummins Child Development Center, Inc.    Indiana
Cummins (China) Investment Co. Ltd.    China
Cummins Comercializadora S. de R.L. de C.V.    Mexico
Cummins Corporation   Indiana
Cummins Czech Republic s.r.o.    Czech Republic
Cummins de Centro America (Pty.) Ltda.    Costa Rica
Cummins Diesel Botswana (Pty.) Ltd.    Botswana
Cummins Diesel Deutschland GmbH   Germany
Cummins Diesel International Ltd.    Barbados
Cummins Diesel Italia S.P.A.    Italy
Cummins Diesel N.V.    Belgium
Cummins Diesel Sales Corporation   Indiana
Cummins Distribuidora de Motores e Equipamentos Ltda.    Brazil
Cummins East Asia Research & Development Company Ltd.    India
Cummins Eastern Canada Management Inc.    Canada
Cummins Emissions Solutions (Pty.) Ltd.    South Africa
Cummins Energetica Ltda.    Brazil
Cummins Engine Austria GmbH   Austria
Cummins Engine Company Limited NZ   New Zealand
Cummins Engine Holding Co., Inc.    Indiana
Cummins Engine IP, Inc.    Delaware
Cummins Engine (Singapore) Pte. Ltd.    Singapore
Cummins Engine Venture Corporation   Indiana
Cummins Exhaust India Limited   India
Cummins Filial Colombia S.A.    Colombia
Cummins Filtracion S. de R.L. de C.V.    Mexico
Cummins Filtration GmbH   Germany
Cummins Filtration Inc.    Indiana

Cummins Filtration International Corp.    Indiana
Cummins Filtration IP, Inc.    Delaware
Cummins Filtration Ltd.    Korea
Cummins Filtration SARL   France
Cummins Filtration (Shanghai) Co. Ltd.    China
Cummins Filtros Ltda.    Brazil
Cummins Financial, Inc.    Delaware
Cummins Fuel Systems (Wuhan) Co. Ltd.    China
Cummins Funding Corporation   Delaware
Cummins Generator Technologies Limited   United Kingdom
Cummins Holland B.V.    The Netherlands
Cummins Hong Kong Ltd.    Hong Kong
Cummins India Ltd.    India
Cummins Intellectual Property, Inc.    Delaware
Cummins International Finance Corp.    Delaware
Cummins Japan Ltd.    Japan
Cummins Juarez, S.A. de C.V.    Mexico
Cummins Korea Ltd.    Korea
Cummins LLC Member, Inc.    Delaware
Cummins Ltd.    United Kingdom
Cummins Makina Sanayi ve Ticaret Limited Sirketi   Turkey
Cummins Mexicana S.A. de C.V.    Mexico
Cummins Middle East FZE   Dubai
Cummins Natural Gas Engines, Inc.    Delaware
Cummins Norway AS   Norway
Cummins Philippines Inc.    Philippines
Cummins Power Generation NV/SA   Belgium
Cummins Power Generation Foreign Holdings, Ltd.    Delaware
Cummins Power Generation Inc.    Delaware
Cummins Power Generation Limited   United Kingdom
Cummins Power Generation (S) Pte. Ltd.    Singapore
Cummins Power Generation Deutschland GmbH   Germany
Cummins Power Generation Ltd.    United Kingdom
Cummins Power Generation Mali S.A.    South Africa
Cummins PowerGen IP, Inc.    Delaware
Cummins Power Rent (SEA) Pte. Ltd.    Singapore
Cummins Power Rent Comercio e Locacao, Ltda.    Brazil
Cummins Research and Technology India Ltd.    India
Cummins S. de R.L. de C.V.    Mexico
Cummins Sales and Services India Ltd.    India
Cummins Sales and Service Korea Co., Ltd.    Korea
Cummins Sales and Service Thailand   Thailand
Cummins-Scania High Pressure Injection, LLC   Delaware
Cummins (Shanghai) Company Limited   China
Cummins Shanghai Services & Trading Co. Ltd.    China
Cummins South Africa (Pty.) Ltd.    South Africa
Cummins South Pacific Pty. Limited   Australia
Cummins Spain, S.L.    Spain
Cummins Trade Receivables, LLC   Delaware
Cummins Turbo Technologies B.V.    The Netherlands
Cummins Turbo Technologies de Mexico S.A. de C.V.    Mexico
Cummins Turbo Technologies Limited   United Kingdom
Cummins U.K. Holdings Ltd.    United Kingdom

Cummins U.K. Limited   United Kingdom
Cummins Venture Corporation   Delaware
Cummins Xiangfan Machining Co. Ltd.    China
Cummins Zambia Ltd.    Zambia
Cummins Zimbabwe Pvt. Ltd.    Zimbabwe
Dieselcomp, Inc.    Indiana
Distribuidora Cummins S.A.    Argentina
Industria Automotores de Nordeste S.A.    Brazil
Industria e Comercio Cummins Ltda.    Brazil
Kuss Corporation   Ohio
Markon Engineering Company Ltd.    United Kingdom
MRC Auto Solutions Pvt. Ltd.    India
Nelson Burgess Ltd.    Canada
Nelson Export Sales Corp.    US Virgin Islands
Newage (Asia Pacific) Pte. Ltd.    Singapore
Newage AvK Romania SA   Romania
Newage AvK SEG (Lima) S.A.C.    Peru
Newage Electrical India Ltd.    India
Newage Engineers GmbH   Germany
Newage Engineers Pty. Ltd.    Australia
Newage Italia SRL   Italy
Newage Ltd.    Pennsylvania
Newage Ltd. (U.K.)   United Kingdom
Newage Machine Tools Ltd.    United Kingdom
Newage Norge A/S   Norway
NWMW, Inc.    California
OOO Cummins   Russia
Petbow Limited   United Kingdom
PGI (Overseas Holdings) B.V.    Holland
Power Group International (Overseas Holdings) Ltd.    United Kingdom
Power Group International Ltd.    United Kingdom
Shanghai Fleetguard International Trading Co.    China
Shenzhen Chongfa Cummins Co. Ltd.    Hong Kong
Stamford Iberica S.A.    Spain
Stamford Mexico, S. de R.L. de C.V.    Mexico
Supreme Holdings Limited   Singapore
Turbo Drive Ltd.    Hong Kong
Turbo Drive (Shenzhen) Limited   China
Wuxi Holset Engineering Co. Ltd.    China
Wuxi Newage Alternators Ltd.    China
Xiangfan Fleetguard Exhaust System Company   China



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Subsidiaries of the Registrant