CUMMINS INC — Director's Dealing 2007

May 14, 2007

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: CUMMINS INC (CMI)
CIK: 0000026172
Period of Report: 2007-05-14

Reporting Person: Kelly James Dewey (VP, Pres-Engine Business)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2007-05-14	Common	S	2035	$90.0101	Disposed	34900	Direct
2007-05-14	Common	S	3000	$90.0701	Disposed	31900	Direct

Holdings (Non-Derivative)

Security	Shares	Ownership
Common	3786.6916	Indirect