<html>

<head>
<!-- Document Prepared With EDGARSTAR Software-->
<!-- Copyright 2007 EDGARSTAR TRADEMARK-->
<!-- All rights reserved EDGAR2.com -->



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






</head>

<body lang=EN-US link=blue vlink=purple>

<div style='page:WordSection1;'>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b><font style="font-size: 12.0pt">UNITED STATES<br>
SECURITIES AND EXCHANGE COMMISSION<br>
  WASHINGTON, DC&nbsp; 20549</font></b></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b><font style="font-size: 12.0pt">
<br>FORM 8-K</font></b></p>
	<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'>
	<b><font style="font-size: 12.0pt">
	<br></font></b></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b><font style="font-size: 12.0pt">CURRENT REPORT</font></b></p>
	<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'>
	<b><font style="font-size: 12.0pt"><br></font></b></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><font style="font-size: 12.0pt">PURSUANT TO SECTION 13 OR 15(d) OF THE<br>
&nbsp;SECURITIES EXCHANGE ACT OF 1934</font></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b><font style="font-size: 12.0pt">
<br>Date of Report:&nbsp; </font></b><font size="3">February 1, 2011</font></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><font style="font-size: 12.0pt">&nbsp;</font></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b><font style="font-size: 12.0pt">&nbsp;&nbsp;<u>CUMMINS INC.<br>
</u></font></b><font style="font-size: 12.0pt">(Exact name of registrant as
specified in its charter)<br></font></p>

<table class=style1 border=0 cellpadding=0 align="center">
 <tr>
  <td width=306 valign=top style='width:2.55in;padding:0in 0in 0in 0in'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b><font style="font-size: 12.0pt">Indiana</font></b><br>
  <font style="font-size: 12.0pt">(State or other Jurisdiction of<br>
  Incorporation)</font></p>
  </td>
  <td width=288 valign=top style='width:172.9pt;padding:0in 0in 0in 0in'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b><font style="font-size: 12.0pt">1-4949<br>
  </font></b><font style="font-size: 12.0pt">(Commission File Number)</font></p>
  </td>
  <td width=306 valign=top style='width:183.4pt;padding:0in 0in 0in 0in'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b><font style="font-size: 12.0pt">35-0257090<br>
  </font></b><font style="font-size: 12.0pt">(I.R.S. Employer Identification<br>
  &nbsp;No.)</font></p>
  </td>
 </tr>
</table>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b><font style="font-size: 12.0pt">
<br>500 Jackson Street<br>
  P. O. Box 3005</font></b><br>
  <b><font style="font-size: 12.0pt">Columbus</font></b><b><font style="font-size: 12.0pt">, IN&nbsp; 47202-3005</font></b><br>
<b><font style="font-size: 12.0pt">(Principal Executive Office)&nbsp; (Zip Code)</font></b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:black;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 style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:black;margin-top:0in;margin-right:-.5in;margin-bottom:0in;margin-left:0in;
margin-bottom:.0001pt'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'><font style="font-size: 12.0pt">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):</font></p>
	<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'>
	<font style="font-size: 12.0pt"><br></font></p>

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="94%"
 style='width:94.94%'>
 <tr>
  <td width="5%" valign=top style='width:5.54%;padding:0in 0in 0in 0in'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'><font style="font-size: 12.0pt">[&nbsp;] </font></p>
  </td>
  <td width="94%" valign=top style='width:94.46%;padding:0in 0in 0in 0in'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'><font style="font-size: 12.0pt">Written communications
  pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></p>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'><font style="font-size: 12.0pt">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="5%" valign=top style='width:5.54%;padding:0in 0in 0in 0in'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'><font style="font-size: 12.0pt">[&nbsp;] </font></p>
  </td>
  <td width="94%" valign=top style='width:94.46%;padding:0in 0in 0in 0in'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'><font style="font-size: 12.0pt">Soliciting material
  pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'><font style="font-size: 12.0pt">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="5%" valign=top style='width:5.54%;padding:0in 0in 0in 0in'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'><font style="font-size: 12.0pt">[&nbsp;] </font></p>
  </td>
  <td width="94%" valign=top style='width:94.46%;padding:0in 0in 0in 0in'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'><font style="font-size: 12.0pt">Pre-commencement
  communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
  240.14d-2(b))</font></p>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'><font style="font-size: 12.0pt">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="5%" valign=top style='width:5.54%;padding:0in 0in 0in 0in'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'><font style="font-size: 12.0pt">[&nbsp;] </font></p>
  </td>
  <td width="94%" valign=top style='width:94.46%;padding:0in 0in 0in 0in'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'><font style="font-size: 12.0pt">Pre-commencement
  communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
  240.13e-4(c))</font></p>
  </td>
 </tr>
</table>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'><font style="font-size: 12.0pt">&nbsp;</font></p>

<hr color="#000080">

<p style='mso-style-name:Normal_1;margin-bottom:.0001pt;page-break-after:avoid;font-family:"Times New Roman","serif";color:windowtext;margin-left:27.0pt; margin-right: 0in; margin-top: 0in;' class="style1">
&nbsp;</p>

<font size="2" face="Arial">

<br
clear=all style='page-break-before:always' class="style1">


</font>


<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'>
&nbsp;</p>
	<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'>
	&nbsp;</p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:black;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-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:black;margin-top:0in;margin-right:-.5in;margin-bottom:0in;margin-left:0in;
margin-bottom:.0001pt'><b>&nbsp;</b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:black;margin-top:0in;margin-right:.9in;margin-bottom:0in;margin-left:0in;
margin-bottom:.0001pt'>On February 1, 2011, Cummins Inc. issued a press release
regarding its release of fourth quarter results.&nbsp; <br>
&nbsp;</p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:black;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-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:black;margin-top:0in;margin-right:-.5in;margin-bottom:0in;margin-left:0in;
margin-bottom:.0001pt'><b>&nbsp;</b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:black;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 and Financial Condition&quot; and Item 7.01,
&quot;Regulation FD Disclosure.&quot;<b><br>
&nbsp;</b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:black;margin-top:0in;margin-right:.9in;margin-bottom:0in;margin-left:0in;
margin-bottom:.0001pt'>On February 1, 2011, Cummins Inc. (&#147;Cummins,&#148; &#147;the
Company,&#148; &#147;the registrant,&#148; &#147;we,&#148; &#147;our,&#148; or, &#147;us&#148;) issued the attached press release reporting its
financial results for the fourth quarter of 2010.&nbsp; A copy of Cummins' press release is
attached hereto as Exhibit 99 and hereby incorporated by reference. <br>
&nbsp;</p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:black;margin-top:0in;margin-right:-.5in;margin-bottom:0in;margin-left:0in;
margin-bottom:.0001pt'><b>Item 9.01. Financial Statements and Exhibits. </b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:black;margin-top:0in;margin-right:-.5in;margin-bottom:0in;margin-left:0in;
margin-bottom:.0001pt'>&nbsp;</p>

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;border-collapse:collapse'>
 <tr>
  <td width="4%" style='width:4.0%;padding:0in 0in 0in 0in'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'><font style="font-size: 12.0pt">&nbsp;</font></p>
  </td>
  <td width="4%" valign=top style='width:4.0%;padding:0in 0in 0in 0in'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;margin-right:-.5in'><font style="font-size: 12.0pt">(d)</font></p>
  </td>
  <td valign=top style='padding:0in 0in 0in 0in'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;margin-right:-.5in'><font style="font-size: 12.0pt">The
  following exhibit is furnished herewith: <br>
  &nbsp;</font></p>
  </td>
 </tr>
</table>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";color:black;margin-top:0in;margin-right:-.5in;margin-bottom:0in;margin-left:24.45pt;
margin-bottom:.0001pt;text-indent:24.5pt'>99-Press Release dated February 1, 2011 <br> </p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;margin-right:-.5in;text-align:center'><b><font style="font-size: 12.0pt">
<br>SIGNATURE<br>
&nbsp;</font></b></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;margin-right:.9in'><font style="font-size: 12.0pt">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.</font></p>
	<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;margin-right:.9in'>
	<font style="font-size: 12.0pt"><br></font></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;margin-right:-.5in'><font style="font-size: 12.0pt">Date:&nbsp;</font><font size="3">February
1, 2011</font></p>
	<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;margin-right:-.5in'>
	<font size="3"><br><br></font></p>

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='margin-left:128.0pt;border-collapse:collapse'>
 <tr>
  <td width=429 valign=top style='width:257.15pt;padding:0in 0in 0in 0in'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;margin-right:-.5in'><font style="font-size: 12.0pt">CUMMINS
  INC.</font><br>
  <br>
  </p>
  </td>
  <td width=94 valign=top style='width:56.2pt;padding:0in 0in 0in 0in'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'><font style="font-size: 12.0pt">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width=429 valign=top style='width:257.15pt;padding:0in 0in 0in 0in'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;margin-right:-.5in'><b><font style="font-size: 12.0pt">&nbsp;/s/
  Marsha L. Hunt</font></b><font style="font-size: 12.0pt"><br>
  ______________________________</font></p>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;margin-right:-.5in'><font style="font-size: 12.0pt">Marsha
  L. Hunt<br>
  Vice President - Corporate Controller<br>
  (Principal Accounting Officer)</font></p>
  </td>
  <td style='padding:0in 0in 0in 0in'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'><font style="font-size: 12.0pt">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'><font style="font-size: 12.0pt">&nbsp;</font></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'><font style="font-size: 12.0pt">&nbsp;</font></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;text-align:center'><b>&nbsp;</b></p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;line-height:12.0pt'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman","serif";color:windowtext;line-height:12.0pt'>&nbsp;</p>

</div>


<hr color="#000080">

<p style='mso-style-name:Normal_1;margin-bottom:.0001pt;page-break-after:avoid;font-family:"Times New Roman","serif";color:windowtext;margin-left:27.0pt; margin-right: 0in; margin-top: 0in;' class="style1">
&nbsp;</p>

<font size="2" face="Arial">

<br
clear=all style='page-break-before:always' class="style1">


</font>


</body>

</html>
[{"type": "8-K", "sequence": "1", "filename": "cummins.htm", "secsgml_size_bytes": 16887}]
{"company-data": {"conformed-name": "CUMMINS INC", "cik": "0000026172", "assigned-sic": "3510", "irs-number": "350257090", "state-of-incorporation": "IN", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-04949", "film-number": "11562409"}, "business-address": {"street1": "500 JACKSON ST", "street2": "BOX 3005 MAIL CODE 60207", "city": "COLUMBUS", "state": "IN", "zip": "47202-3005", "phone": "8123773842"}, "mail-address": {"street1": "BOX 3005 MAIL CODE 60207", "street2": "500", "city": "COLUMBUS", "state": "IN", "zip": "47202-3005"}, "former-company": {"former-conformed-name": "CUMMINS ENGINE CO INC", "date-changed": "19920703"}}
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:
February 1, 2011
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.
On February 1, 2011, Cummins Inc. issued a press release
regarding its release of fourth quarter results.
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 February 1, 2011, Cummins Inc. ("Cummins," "the
Company," "the registrant," "we," "our," or, "us") issued the attached press release reporting its
financial results for the fourth quarter of 2010.  A copy of Cummins' press release is
attached hereto as Exhibit 99 and hereby incorporated by reference.
Item 9.01. Financial Statements and Exhibits.
(d)
The
  following exhibit is furnished herewith:
99-Press Release dated February 1, 2011
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:
February
1, 2011
CUMMINS
  INC.
/s/
  Marsha L. Hunt
______________________________
Marsha
  L. Hunt
Vice President - Corporate Controller
(Principal Accounting Officer)