<Page>
EXHIBIT 24
CUMMINS INC.
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned hereby constitutes and
appoints Jean S. Blackwell and Susan K. Carter with full power to act without
the other as his true and lawful attorney-in-fact and agent, with full and
several powers of substitution and resubstitution for him in his name, place and
stead, in any and all capacities, to sign the Annual Report on Form 10-K of
Cummins Inc. ("the Company") for the Company's fiscal year ended December 31,
2002 and to file the same, with all exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto
said attorneys-in-fact and agents, and each of them, full power and authority to
do and perform each and every act and thing requisite and necessary to be done
in and about the premises, as fully to all intents and purposes as he might or
could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents or any of them, or their or his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.
Dated: July 28, 2003
/s/Robert J. Darnall
--------------------
Robert J. Darnall
Director
<Page>
CUMMINS INC.
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned hereby constitutes and
appoints Jean S. Blackwell and Susan K. Carter with full power to act without
the other as his true and lawful attorney-in-fact and agent, with full and
several powers of substitution and resubstitution for him in his name, place and
stead, in any and all capacities, to sign the Annual Report on Form 10-K of
Cummins Inc. ("the Company") for the Company's fiscal year ended December 31,
2002 and to file the same, with all exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto
said attorneys-in-fact and agents, and each of them, full power and authority to
do and perform each and every act and thing requisite and necessary to be done
in and about the premises, as fully to all intents and purposes as he might or
could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents or any of them, or their or his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.
Dated: July 28, 2003
/s/John M. Deutch
-----------------
John M. Deutch
Director
<Page>
CUMMINS INC.
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned hereby constitutes and
appoints Jean S. Blackwell and Susan K. Carter with full power to act without
the other as his true and lawful attorney-in-fact and agent, with full and
several powers of substitution and resubstitution for him in his name, place and
stead, in any and all capacities, to sign the Annual Report on Form 10-K of
Cummins Inc. ("the Company") for the Company's fiscal year ended December 31,
2002 and to file the same, with all exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto
said attorneys-in-fact and agents, and each of them, full power and authority to
do and perform each and every act and thing requisite and necessary to be done
in and about the premises, as fully to all intents and purposes as he might or
could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents or any of them, or their or his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.
Dated: July 28, 2003
/s/Walter Y. Elisha
-------------------
Walter Y. Elisha
Director
<Page>
CUMMINS INC.
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned hereby constitutes and
appoints Jean S. Blackwell and Susan K. Carter with full power to act without
the other as her true and lawful attorney-in-fact and agent, with full and
several powers of substitution and resubstitution for her in her name, place and
stead, in any and all capacities, to sign the Annual Report on Form 10-K of
Cummins Inc. ("the Company") for the Company's fiscal year ended December 31,
2002 and to file the same, with all exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto
said attorneys-in-fact and agents, and each of them, full power and authority to
do and perform each and every act and thing requisite and necessary to be done
in and about the premises, as fully to all intents and purposes as she might or
could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents or any of them, or their or her substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.
Dated: July 28, 2003
/s/Alexis M. Herman
-------------------
Alexis M. Herman
Director
<Page>
CUMMINS INC.
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned hereby constitutes and
appoints Jean S. Blackwell and Susan K. Carter with full power to act without
the other as his true and lawful attorney-in-fact and agent, with full and
several powers of substitution and resubstitution for him in his name, place and
stead, in any and all capacities, to sign the Annual Report on Form 10-K of
Cummins Inc. ("the Company") for the Company's fiscal year ended December 31,
2002 and to file the same, with all exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto
said attorneys-in-fact and agents, and each of them, full power and authority to
do and perform each and every act and thing requisite and necessary to be done
in and about the premises, as fully to all intents and purposes as he might or
could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents or any of them, or their or his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.
Dated: July 28, 2003
/s/William I. Miller
--------------------
William I. Miller
Director
<Page>
CUMMINS INC.
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned hereby constitutes and
appoints Jean S. Blackwell and Susan K. Carter with full power to act without
the other as his true and lawful attorney-in-fact and agent, with full and
several powers of substitution and resubstitution for him in his name, place and
stead, in any and all capacities, to sign the Annual Report on Form 10-K of
Cummins Inc. ("the Company") for the Company's fiscal year ended December 31,
2002 and to file the same, with all exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto
said attorneys-in-fact and agents, and each of them, full power and authority to
do and perform each and every act and thing requisite and necessary to be done
in and about the premises, as fully to all intents and purposes as he might or
could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents or any of them, or their or his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.
Dated: July 28, 2003
/s/William D. Ruckelshaus
-------------------------
William D. Ruckelshaus
Director
<Page>
CUMMINS INC.
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned hereby constitutes and
appoints Jean S. Blackwell and Susan K. Carter with full power to act without
the other as his true and lawful attorney-in-fact and agent, with full and
several powers of substitution and resubstitution for him in his name, place and
stead, in any and all capacities, to sign the Annual Report on Form 10-K of
Cummins Inc. ("the Company") for the Company's fiscal year ended December 31,
2002 and to file the same, with all exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto
said attorneys-in-fact and agents, and each of them, full power and authority to
do and perform each and every act and thing requisite and necessary to be done
in and about the premises, as fully to all intents and purposes as he might or
could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents or any of them, or their or his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.
Dated: July 28, 2003
/s/Franklin A. Thomas
---------------------
Franklin A. Thomas
Director
<Page>
CUMMINS INC.
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned hereby constitutes and
appoints Jean S. Blackwell and Susan K. Carter with full power to act without
the other as his true and lawful attorney-in-fact and agent, with full and
several powers of substitution and resubstitution for him in his name, place and
stead, in any and all capacities, to sign the Annual Report on Form 10-K of
Cummins Inc. ("the Company") for the Company's fiscal year ended December 31,
2002 and to file the same, with all exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto
said attorneys-in-fact and agents, and each of them, full power and authority to
do and perform each and every act and thing requisite and necessary to be done
in and about the premises, as fully to all intents and purposes as he might or
could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents or any of them, or their or his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.
Dated: July 28, 2003
/s/J. Lawrence Wilson
---------------------
J. Lawrence Wilson
Director
<Page>
CUMMINS INC.
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned hereby constitutes and
appoints Jean S. Blackwell and Susan K. Carter with full power to act without
the other as his true and lawful attorney-in-fact and agent, with full and
several powers of substitution and resubstitution for him in his name, place and
stead, in any and all capacities, to sign the Annual Report on Form 10-K of
Cummins Inc. ("the Company") for the Company's fiscal year ended December 31,
2002 and to file the same, with all exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto
said attorneys-in-fact and agents, and each of them, full power and authority to
do and perform each and every act and thing requisite and necessary to be done
in and about the premises, as fully to all intents and purposes as he might or
could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents or any of them, or their or his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.
Dated: July 28, 2003
/s/Theodore M. Solso
--------------------
Theodore M. Solso
Director