Exhibit 23.1

 

CONSENT OF INDEPENDENT AUDITOR

 

We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (Nos. 333-68592, 333-88384) and on Form S-8 (Nos. 033-37690, 003-46097, 333-67391) of Cummins Inc. of our report dated March 7, 2005 relating to the financial statements of Dongfeng Cummins Engine Company Limited, which appears in the Annual Report on Form 10-K/A Amendment No.1 for the year ended December 31, 2004.

 

/s/ PricewaterhouseCoopers Zhong Tian CPAs Limited Company

 

Chongqing, the People’s Republic of China

 

March 25, 2005