CUMMINS INC — Director's Dealing 2011

May 3, 2011

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: CUMMINS INC (CMI)
CIK: 0000026172
Period of Report: 2011-04-29

Reporting Person: SOLSO THEODORE M (Director, Chairman & CEO)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2011-04-29	Common	G	12765	—	Acquired	354686	Direct
2011-04-29	Common	S	50000	$120	Disposed	304686	Direct
2011-04-29	Common	G	97348	—	Disposed	0	Indirect

Derivative Transactions

Date	Security	Exercise Price	Code	Shares	A/D	Expiration	Underlying	Ownership
2011-05-02	Stock Option (Right-to-Buy)	$119.77	A	37810	Acquired	2021-05-02	Common (37810)	Direct

Holdings (Non-Derivative)

Security	Shares	Ownership
Common	10143	Indirect
Common	32708	Indirect

Holdings (Derivative)

Security	Exercise Price	Expiration	Underlying	Shares	Ownership
Stock Option (Right-to-Buy)	$58.115	2020-03-01	Common (54520)	54520	Direct
Stock Option (Right-to-Buy)	$19.42	2019-03-02	Common (82750)	82750	Direct

Footnotes

F1: Return of 12,765 shares from Grantor Retained Annuity Trust #2.

F2: The share sales reported in the Form 4 were effected pursuant to a Rule 10b5-1 trading plan previously adopted by the reporting person on 2/4/2011.

F3: Return of 12,765 shares from Grantor Retained Annuity Trust #2 to the reporting person and gift of 84,583 shares to his children.

F4: 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.