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<title>CUMMINS ENGINE COMPANY, INC</title>



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<p class=MsoNormal align=center style='text-align:center'><b>UNITED STATES<br>
SECURITIES AND EXCHANGE COMMISSION<br>
  WASHINGTON, DC&nbsp; 20549</b></p>

<p class=MsoNormal align=center style='text-align:center'><b>FORM 8-K</b></p>

<p class=MsoNormal align=center style='text-align:center'><b>CURRENT REPORT</b></p>

<p class=MsoNormal align=center style='text-align:center'>PURSUANT TO SECTION 13 OR 15(d) OF THE<br>
&nbsp;SECURITIES EXCHANGE ACT OF 1934</p>

<p class=MsoNormal align=center style='text-align:center'><b>Date of Report:&nbsp; May 1, 2008</b></p>



<p class=MsoNormal align=center style='text-align:center'><b>&nbsp;&nbsp;<u>CUMMINS INC.<br>
</u></b>(Exact name of registrant as
specified in its charter)</p>

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  <p class=MsoNormal align=center style='text-align:center'><b>Indiana</b><br>
  (State or other Jurisdiction of<br>
  Incorporation)</p>
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  <td width=231 valign=top style='width:172.9pt;padding:0in 0in 0in 0in'>
  <p class=MsoNormal align=center style='text-align:center'><b>1-4949<br>
  </b>(Commission File Number)</p>
  </td>
  <td width=245 valign=top style='width:183.4pt;padding:0in 0in 0in 0in'>
  <p class=MsoNormal align=center style='text-align:center'><b>35-0257090<br>
  </b>(I.R.S. Employer Identification<br>
  &nbsp;No.)</p>
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 </tr>
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<p class=MsoNormal align=center style='text-align:center'><b>500 Jackson Street<br>
  P. O. Box 3005</b><br>
  <b>Columbus</b><b>, IN&nbsp; 47202-3005</b><br>
<b>(Principal Executive Office)&nbsp; (Zip Code)</b></p>

<p align=center style='margin-top:0in;margin-right:-.5in;margin-bottom:0in;
margin-left:0in;margin-bottom:.0001pt;text-align:center'>Registrant's telephone
number, including area code:&nbsp; (<b>812) 377-5000</b></p>



<p class=MsoNormal>Check the appropriate box
below if the Form 8-K filing is intended to simultaneously satisfy the filing
obligation of the registrant under any of the following provisions (<i>see </i>General
Instruction A.2. below):</p>

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  <p class=MsoNormal>[&nbsp;] </p>
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  <td width="94%" valign=top style='width:94.46%;padding:0in 0in 0in 0in'>
  <p class=MsoNormal>Written communications
  pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
&nbsp;</p>

  </td>
 </tr>
 <tr>
  <td width="5%" valign=top style='width:5.54%;padding:0in 0in 0in 0in'>
  <p class=MsoNormal>[&nbsp;] </p>
  </td>
  <td width="94%" valign=top style='width:94.46%;padding:0in 0in 0in 0in'>
  <p class=MsoNormal>Soliciting material
  pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
&nbsp;</p>

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 </tr>
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  <td width="5%" valign=top style='width:5.54%;padding:0in 0in 0in 0in'>
  <p class=MsoNormal>[&nbsp;] </p>
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  <td width="94%" valign=top style='width:94.46%;padding:0in 0in 0in 0in'>
  <p class=MsoNormal>Pre-commencement
  communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
  240.14d-2(b))<br>
&nbsp;</p>

  </td>
 </tr>
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  <td width="5%" valign=top style='width:5.54%;padding:0in 0in 0in 0in'>
  <p class=MsoNormal>[&nbsp;] </p>
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  <td width="94%" valign=top style='width:94.46%;padding:0in 0in 0in 0in'>
  <p class=MsoNormal>Pre-commencement
  communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
  240.13e-4(c))<br>
&nbsp;</p>
  </td>
 </tr>
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<p style='margin-top:0in;margin-right:-.5in;margin-bottom:0in;margin-left:0in;
margin-bottom:.0001pt'><b>Item 2.02. Results of Operations and Financial
Condition. </b></p>

<p style='margin-top:0in;margin-right:-.5in;margin-bottom:0in;margin-left:0in;
margin-bottom:.0001pt'><b>&nbsp;</b></p>

<p style='margin-top:0in;margin-right:-.5in;margin-bottom:0in;margin-left:0in;
margin-bottom:.0001pt'><b>Item 7.01.&nbsp; Regulation FD Disclosure</b></p>

<p style='margin-top:0in;margin-right:-.5in;margin-bottom:0in;margin-left:0in;
margin-bottom:.0001pt'><b>&nbsp;</b></p>

<p style='margin-top:0in;margin-right:-.5in;margin-bottom:0in;margin-left:0in;
margin-bottom:.0001pt'>The following information is furnished pursuant to Item
2.02, &quot;Results of Operations</p>

<p style='margin-top:0in;margin-right:-.5in;margin-bottom:0in;margin-left:0in;
margin-bottom:.0001pt'>and Financial Condition&quot; and Item 7.01,
&quot;Regulation FD Disclosure.&quot;<b><br>
&nbsp;</b></p>

<p style='margin-top:0in;margin-right:.9in;margin-bottom:0in;margin-left:0in;
margin-bottom:.0001pt'>On April 30, 2008, Cummins Inc. (&quot;Cummins,&quot; &quot;the
Company,&quot; &quot;our,&quot; or &quot;we&quot;) issued the attached press release reporting its
financial results for the first quarter of 2008 and reaffirmed financial
guidance for full-year 2008. The press release, including attachments, is
furnished as Exhibit 99 and incorporated herein by reference. <br>
&nbsp;</p>

<p style='margin-top:0in;margin-right:-.5in;margin-bottom:0in;margin-left:0in;
margin-bottom:.0001pt'><b>Item 9.01. Financial Statements and Exhibits. <br>
&nbsp;</b></p>



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  <p class=MsoNormal style='margin-right:-.5in'>(d)</p>
  </td>
  <td valign=top style='padding:0in 0in 0in 0in'>
  <p class=MsoNormal style='margin-right:-.5in'>The
  following exhibit is furnished herewith: <br>
  &nbsp;</p>
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<p style='margin-top:0in;margin-right:-.5in;margin-bottom:0in;margin-left:24.45pt;
margin-bottom:.0001pt;text-indent:24.5pt'>99-Press Release dated April 30, 2008 </p>

<p class=MsoNormal align=center style='margin-right:-.5in;text-align:center'><b>SIGNATURE</b></p>

<p class=MsoNormal style='margin-right:.9in'>Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has
duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.</p>

<p class=MsoNormal style='margin-right:-.5in'>Date:&nbsp;April 30, 2008</p>

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  <td width=343 valign=top style='width:257.15pt;padding:0in 0in 0in 0in'>
  <p class=MsoNormal style='margin-right:-.5in'>CUMMINS
  INC.<br>
	<br>
  <br>
  </p>
  </td>
  <td width=75 valign=top style='width:56.2pt;padding:0in 0in 0in 0in'>

  </td>
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  <td width=343 valign=top style='width:257.15pt;padding:0in 0in 0in 0in'>
  <p class=MsoNormal style='margin-right:-.5in'><b>&nbsp;/s/
  Marsha L. Hunt</b><br>
  ______________________________</p>
  <p class=MsoNormal style='margin-right:-.5in'>Marsha
  L. Hunt<br>
  Vice President - Corporate Controller<br>
  (Principal Accounting Officer)</p>
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  <td style='padding:0in 0in 0in 0in'>

  </td>
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<p class=MsoNormal align=center style='text-align:center'><b>&nbsp;</b></p>







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CUMMINS ENGINE COMPANY, INC
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC  20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report:  May 1, 2008
CUMMINS INC.
(Exact name of registrant as
specified in its charter)
Indiana
(State or other Jurisdiction of
Incorporation)
1-4949
(Commission File Number)
35-0257090
(I.R.S. Employer Identification
No.)
500 Jackson Street
P. O. Box 3005
Columbus
, IN  47202-3005
(Principal Executive Office)  (Zip Code)
Registrant's telephone
number, including area code:  (
812) 377-5000
Check the appropriate box
below if the Form 8-K filing is intended to simultaneously satisfy the filing
obligation of the registrant under any of the following provisions (
see
General
Instruction A.2. below):
[ ]
Written communications
  pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[ ]
Soliciting material
  pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[ ]
Pre-commencement
  communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
  240.14d-2(b))
[ ]
Pre-commencement
  communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
  240.13e-4(c))
Item 2.02. Results of Operations and Financial
Condition.
Item 7.01.  Regulation FD Disclosure
The following information is furnished pursuant to Item
2.02, "Results of Operations
and Financial Condition" and Item 7.01,
"Regulation FD Disclosure."
On April 30, 2008, Cummins Inc. ("Cummins," "the
Company," "our," or "we") issued the attached press release reporting its
financial results for the first quarter of 2008 and reaffirmed financial
guidance for full-year 2008. The press release, including attachments, is
furnished as Exhibit 99 and incorporated herein by reference.
Item 9.01. Financial Statements and Exhibits.
(d)
The
  following exhibit is furnished herewith:
99-Press Release dated April 30, 2008
SIGNATURE
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has
duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.
Date: April 30, 2008
CUMMINS
  INC.
/s/
  Marsha L. Hunt
______________________________
Marsha
  L. Hunt
Vice President - Corporate Controller
(Principal Accounting Officer)