EXHIBIT 23




               CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
               ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
   


As independent public accountants, we hereby consent to the 
incorporation of our report dated January 26, 1994 covering the 
audited financial statements and related schedules of Cummins Engine 
Company, Inc., for the year ended December 31, 1993, included in this 
Form 10-K, into the Company's previously filed Registration Statement 
File Nos. 2-32091, 2-53247, 2-58696, 33-2161, 33-8842, 33-31095,
33-37690, 33-46096, 33-46097, 33-46098 and 33-50665.





                                             ARTHUR ANDERSEN & CO.

Chicago, Illinois
January 26, 1994