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<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";text-align:center;page-break-after:auto'>
<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;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";text-align:center;page-break-after:auto'>
<b><font style="font-size: 12.0pt"><br>FORM 8-K</font></b></p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";text-align:center;page-break-after:auto'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";text-align:center;page-break-after:auto'>
<b><font style="font-size: 12.0pt">CURRENT REPORT</font></b></p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";text-align:center;page-break-after:auto'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";text-align:center;page-break-after:auto'>
<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;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";text-align:center;page-break-after:auto'>
<b><font style="font-size: 12.0pt"><br>Date of Report:&nbsp; </font></b>
<font style="font-size: 12.0pt">April 26, 2011</font></p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";text-align:center;page-break-after:auto'>
<font style="font-size: 12.0pt">&nbsp;</font></p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";text-align:center;page-break-after:auto'>
<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)</font></p>
<div align=center>
	<table class=MsoNormalTable border=0 cellpadding=0 width="90%">
		<tr style='page-break-inside:avoid'>
			<td valign=top style='padding:0in; '>
			<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";text-align:center;page-break-after:auto'>
			<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 valign=top style='padding:0in; '>
			<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";text-align:center;page-break-after:auto'>
			<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 valign=top style='padding:0in; '>
			<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";text-align:center;page-break-after:auto'>
			<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></div>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";text-align:center;page-break-after:auto'>
<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, 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:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:-.5in;text-align:center;
page-break-after:auto'><font style="font-size: 12.0pt">Registrant's telephone
number, including area code:&nbsp; (<b>812) 377-5000</b></font></p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:-.5in;page-break-after:auto'>
<font style="font-size: 12.0pt">&nbsp;</font></p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";page-break-after:auto'>
<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;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";page-break-after:auto'>&nbsp;</p>
<div align=center>
	<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="94%"
 style='width:94.94%'>
		<tr style='page-break-inside:avoid'>
			<td width="5%" valign=top style='width:5.54%;padding:0in 0in 0in 0in'>
			<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";page-break-after:auto'>
			<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;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";page-break-after:auto'>
			<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;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";page-break-after:auto'>
			<font style="font-size: 12.0pt">&nbsp;</font></p></td>
		</tr>
		<tr style='page-break-inside:avoid'>
			<td width="5%" valign=top style='width:5.54%;padding:0in 0in 0in 0in'>
			<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";page-break-after:auto'>
			<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;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";page-break-after:auto'>
			<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;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";page-break-after:auto'>
			<font style="font-size: 12.0pt">&nbsp;</font></p></td>
		</tr>
		<tr style='page-break-inside:avoid'>
			<td width="5%" valign=top style='width:5.54%;padding:0in 0in 0in 0in'>
			<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";page-break-after:auto'>
			<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;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";page-break-after:auto'>
			<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;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";page-break-after:auto'>
			<font style="font-size: 12.0pt">&nbsp;</font></p></td>
		</tr>
		<tr style='page-break-inside:avoid'>
			<td width="5%" valign=top style='width:5.54%;padding:0in 0in 0in 0in'>
			<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";page-break-after:auto'>
			<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;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";page-break-after:auto'>
			<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></div>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";page-break-after:auto'>
<font style="font-size: 12.0pt">&nbsp;</font></p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-left:27.0pt'>
<font style="font-size: 12.0pt">&nbsp;</font>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";page-break-after:auto'>&nbsp;</p>
<b><hr color="#000080"><br clear=all
style='page-break-before:always'></b>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:-.5in;page-break-after:auto'>
<b><font style="font-size: 12.0pt">Item 2.02. Results of Operations and Financial
Condition. </font></b></p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:-.5in;page-break-after:auto'>
<b><font style="font-size: 12.0pt">&nbsp;</font></b></p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:.9in;page-break-after:auto'>
<font style="font-size: 12.0pt">On April 26, 2011, Cummins Inc. issued a press
release regarding its release of first quarter results.&nbsp; <br>&nbsp;</font></p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:-.5in;page-break-after:auto'>
<b><font style="font-size: 12.0pt">Item 7.01.&nbsp; Regulation FD Disclosure</font></b></p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:-.5in;page-break-after:auto'>
<b><font style="font-size: 12.0pt">&nbsp;</font></b></p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:-.5in;page-break-after:auto'>
<font style="font-size: 12.0pt">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></font></p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:.9in;page-break-after:auto'>
<font style="font-size: 12.0pt">On April 26, 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 first quarter of 2011.&nbsp; A
copy of Cummins' press release is attached hereto as Exhibit 99 and hereby
incorporated by reference. <br>&nbsp;</font></p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:-.5in;page-break-after:auto'>
<b><font style="font-size: 12.0pt">Item 9.01. Financial Statements and Exhibits.
</font></b></p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:-.5in;page-break-after:auto'>
<font style="font-size: 12.0pt">&nbsp;</font></p>
<div align=center>
	<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;border-collapse:collapse'>
		<tr style='page-break-inside:avoid'>
			<td width="4%" style='width:4.0%;padding:0in 0in 0in 0in'>
			<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";page-break-after:auto'>
			<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;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:-.5in;page-break-after:auto'>
			<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;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:-.5in;page-break-after:auto'>
			<font style="font-size: 12.0pt">The following exhibit is furnished herewith:
			<br>&nbsp; </font></p></td>
		</tr>
		<tr style='page-break-inside:avoid'>
			<td width="4%" style='width:4.0%;padding:0in 0in 0in 0in'>&nbsp;</td>
			<td width="4%" valign=top style='width:4.0%;padding:0in 0in 0in 0in'>&nbsp;</td>
			<td valign=top style='padding:0in 0in 0in 0in'>
			<font style="font-size: 12.0pt">99-Press Release dated April 26, 2011</font></td>
		</tr>
	</table></div>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-top:0in;margin-right:-.5in;margin-bottom:0in;
margin-left:24.45pt;margin-bottom:.0001pt;text-indent:24.5pt;page-break-after:
auto'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:-.5in;text-align:center;
page-break-after:auto'><b><font style="font-size: 12.0pt"><br>SIGNATURE<br>&nbsp;</font></b></p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:.9in;page-break-after:auto'>
<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;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:.9in;page-break-after:auto'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:-.5in;page-break-after:auto'>
<font style="font-size: 12.0pt">Date:&nbsp;April 26, 2011</font></p>
<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-top:0in;margin-right:-.5in;margin-bottom:12.0pt;
margin-left:0in;page-break-after:auto'>&nbsp;</p>
<div align=center>
	<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='border-collapse:collapse'>
		<tr style='page-break-inside:avoid'>
			<td width=343 valign=top style='width:257.15pt;padding:0in 0in 0in 0in'>
			<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-top:0in;margin-right:-.5in;margin-bottom:12.0pt;
  margin-left:0in;page-break-after:auto'><font style="font-size: 12.0pt">CUMMINS
  INC.</font></p></td>
			<td width=75 valign=top style='width:56.2pt;padding:0in 0in 0in 0in'>
			<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";page-break-after:auto'>
			<font style="font-size: 12.0pt">&nbsp;</font></p></td>
		</tr>
		<tr style='page-break-inside:avoid'>
			<td width=343 valign=top style='width:257.15pt;padding:0in 0in 0in 0in'>
			<p style='margin:0in;margin-bottom:.0001pt;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:-.5in;page-break-after:auto'>
			<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;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";margin-right:-.5in;page-break-after:auto'>
			<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;page-break-after:avoid;font-size:10.0pt;font-family:"Times New Roman";page-break-after:auto'>
			<font style="font-size: 12.0pt">&nbsp;</font></p></td>
		</tr>
	</table></div>
<p style='margin:0in;margin-bottom:.0001pt;font-size:10.0pt;font-family:"Times New Roman";'>
<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";'>&nbsp;</p>

</body>

</html>
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{"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": "11779504"}, "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"}}
Prepared by EDGARxFilings - www.edgar2.com
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:
April 26, 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 April 26, 2011, Cummins Inc. issued a press
release regarding its release of first 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 April 26, 2011, Cummins Inc. ("Cummins," "the
Company," "the registrant," "we," "our," or, "us") issued the attached press
release reporting its financial results for the first quarter of 2011.  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 April 26, 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: April 26, 2011
CUMMINS
  INC.
/s/ Marsha L. Hunt
______________________________
Marsha L. Hunt
Vice President - Corporate Controller
(Principal Accounting Officer)