FORM 3
 UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934 or Section 30(h) of the Investment Company Act of 1940
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(Print or Type Responses)
1. Name and Address of Reporting Person *
  Osowick Mark J
 2. Date of Event Requiring Statement (Month/Day/Year)
07/08/2014		 3. Issuer Name and Ticker or Trading Symbol
CUMMINS INC [CMI]
(Last)
(First)
(Middle)
500 JACKSON STREET		 4. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
_____ Director _____ 10% Owner
__X__ Officer (give title below) _____ Other (specify below)
VP - Human Resources Op.
 5. If Amendment, Date Original Filed(Month/Day/Year)
(Street)

COLUMBUS, IN 47201		 6. Individual or Joint/Group Filing(Check Applicable Line)
_X_ Form filed by One Reporting Person
___ Form filed by More than One Reporting Person
(City)
(State)
(Zip)
Table I - Non-Derivative Securities Beneficially Owned
1.Title of Security
(Instr. 4)		 2. Amount of Securities Beneficially Owned
(Instr. 4)		 3. Ownership Form: Direct (D) or Indirect (I)
(Instr. 5)		 4. Nature of Indirect Beneficial Ownership
(Instr. 5)
Common 4,868.085
D
 
Common 1,223.0037 (1)
I
By 401(k) Plan

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly. SEC 1473 (7-02)
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Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security
(Instr. 4)		 2. Date Exercisable and Expiration Date
(Month/Day/Year)		 3. Title and Amount of Securities Underlying Derivative Security
(Instr. 4)		 4. Conversion or Exercise Price of Derivative Security 5. Ownership Form of Derivative Security: Direct (D) or Indirect (I)
(Instr. 5)		 6. Nature of Indirect Beneficial Ownership
(Instr. 5)
Date Exercisable Expiration Date Title Amount or Number of Shares
Stock Option (Right-to-Buy) 06/01/2013 06/01/2020 Common 650 $ 67.575 D  
Stock Option (Right-to-Buy) 04/02/2016 04/02/2023 Common 480 $ 111.84 D  
Stock Option (Right-to-Buy) 05/02/2014 05/02/2021 Common 330 $ 119.77 D  
Stock Option (Right-to-Buy) 04/02/2015 04/02/2022 Common 370 $ 120.28 D  
Stock Option (Right-to-Buy) 04/02/2017 04/02/2024 Common 350 $ 149.34 D  

Reporting Owners

Reporting Owner Name / Address Relationships
Director 10% Owner Officer Other
Osowick Mark J
500 JACKSON STREET
COLUMBUS, IN 47201		       VP - Human Resources Op.  

Signatures

/s/ Mark Sifferlen, Attorney-In-Fact 07/15/2014
**Signature of Reporting Person Date

Explanation of Responses:

* If the form is filed by more than one reporting person, see Instruction 5(b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1) The number of shares is based on the dollar value of the reporting person's interest in the Cummins Stock Fund under the Company's 401(k) plan as most recently provided by the plan. The actual number of shares underlying the interest is not known since the Cummins Stock Fund is a unitized account consisting of approximately 98% common stock and 2% cash or cash equivalents.
 
Remarks:
osowickpoa.txt

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