EXHIBIT 23



                                  
               CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
               _________________________________________
                                  


As independent public accountants, we hereby consent to the
incorporation of our report dated January 24, 1995 covering the
audited financial statements and related schedule of Cummins Engine
Company, Inc., for the year ended December 31, 1994, 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, 33-50665 and 33-56115.





                                             ARTHUR ANDERSEN LLP

Chicago, Illinois
March 10, 1995.