EXHIBIT 23 CONSENT OF INDEPENDENT ACCOUNTANTS We hereby consent to the incorporation by reference in the Registration Statement on Form S-3 (Nos. 333-68592, 333-88384) and on Form S-8 (Nos. 033-37690, 003-46097) of Cummins Inc. of our report dated July 31, 2003 relating the financial statements, which appears in the Annual Report on Form 10-K. /s/ PricewaterhouseCoopers LLP Indianapolis, IN August 4, 2003