POWER OF ATTORNEY

I, Carl Ware, a director of Cummins Inc. (the "Corporation"), hereby authorize
and designate each of Marya M Rose, David C Wright, Jean S Blackwell and Richard
E. Harris, agent and attorney-in-fact, with full power of substitution, to:
           (1)        prepare and sign on my behalf any Form 3, Form 4 or Form 5
                      under Section16 of the Securities Exchange Act of 1934 and
                      file the same with the same with the Securities and
                      Exchange Commission and each stock exchange on which the
                      Corporations stock is listed;
           (2)        prepare and sign on my behalf any Form 144 Notice Under
                      the Securities Act of 1933 and file the same with the
                      Securities and Exchange Commission; and
           (3)        do anything else necessary or proper in connection with
                      the foregoing.

         This power of attorney shall remain in effect as long as I am subject
to Section 16 with respect to the Corporation, and shall not be affected by my
subsequent disability or Incompetence

Date October 20, 2004                                Carl Ware
                                                     ----------------------
                                                     Signed