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EXHIBIT 99.5

CUMMINS INC.

EXCHANGE OFFER FOR

UP TO $250,000,000 PRINCIPAL AMOUNT OUTSTANDING
OF 9 1/2% SENIOR NOTES DUE 2010
FOR A LIKE PRINCIPAL AMOUNT
OF NEW 9 1/2% SENIOR NOTES DUE 2010

PURSUANT TO THE PROSPECTUS DATED , 2003

To Our Clients:

Enclosed for your consideration is a Prospectus dated , 2003 (the
"Prospectus") and the related letter of transmittal (the "Letter of
Transmittal"), relating to the offer (the "Exchange Offer") of Cummins Inc., an
Indiana corporation (the "Company"), to exchange up to $250,000,000 aggregate
principal amount of new 9 1/2% Senior Notes due 2010, which will be freely
transferable (the "new notes"), for any and all outstanding 9 1/2% Senior Notes
due 2010, which have certain transfer restrictions (the "original notes"), upon
the terms and subject to the conditions described in the Prospectus and the
related Letter of Transmittal. The Exchange Offer is intended to satisfy certain
obligations of the Company contained in the Registration Rights Agreement dated
November 20, 2002, among the Company, Salomon Smith Barney Inc. and J.P. Morgan
Securities Inc.

This material is being forwarded to you as the beneficial owner of the
original notes carried by us for your account but not registered in your name. A
TENDER OF SUCH ORIGINAL NOTES MAY ONLY BE MADE BY US AS THE HOLDER OF RECORD AND
PURSUANT TO YOUR INSTRUCTIONS.

Accordingly, we request instructions as to whether you wish us to tender on
your behalf the original notes held by us for your account, pursuant to the
terms and conditions set forth in the enclosed Prospectus and Letter of
Transmittal.

Please forward your instructions to us as promptly as possible in order to
permit us to tender the original notes on your behalf in accordance with the
provisions of the Exchange Offer. The Exchange Offer will expire at 5:00 p.m.,
New York City time, on , 2003 (the "Expiration Date"), unless extended by
the Company. Any original notes tendered pursuant to the Exchange Offer may be
withdrawn any time before 5:00 p.m., New York City time, on the Expiration Date.

Your attention is directed to the following:

1. The Exchange Offer is for any and all original notes.

2. The Exchange Offer is subject to certain conditions set forth in the
Prospectus in the section captioned "Exchange Offer--Conditions to the
Exchange Offer".

3. The Exchange Offer expires at 5:00 p.m., New York City time, on the
Expiration Date, unless extended by the Company.

If you wish to have us tender your original notes, please so instruct us by
completing, executing and returning to us the instruction form on the back of
this letter.

THE LETTER OF TRANSMITTAL IS FURNISHED TO YOU FOR INFORMATION ONLY AND MAY
NOT BE USED DIRECTLY BY YOU TO TENDER ORIGINAL NOTES.
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INSTRUCTIONS WITH RESPECT TO THE EXCHANGE OFFER

The undersigned acknowledge(s) receipt of this letter and the enclosed
materials referred to therein relating to the Exchange Offer made by the Company
with respect to the original notes.

This will instruct you to tender the original notes held by you for the
account of the undersigned, upon and subject to terms and conditions set forth
in the Prospectus and the related Letter of Transmittal.

Please tender the original notes held by you for the account of the
undersigned as indicated below:

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AGGREGATE PRINCIPAL AMOUNT OF ORIGINAL NOTES

9 1/2% Senior Notes due 2010.................
(MUST BE IN INTEGRAL MULTIPLE OF $1,000)

/ / Please do not tender any original notes
held by
you for the account of the undersigned.

Dated: , 2003

SIGNATURE(S)

PLEASE PRINT NAME(S) HERE

ADDRESS(ES)

AREA CODE(S) AND TELEPHONE NUMBER(S)

TAX IDENTIFICATION OR SOCIAL SECURITY NO(S).
</Table>

NONE OF THE ORIGINAL NOTES HELD BY US FOR YOUR ACCOUNT WILL BE TENDERED
UNLESS WE RECEIVE WRITTEN INSTRUCTIONS FROM YOU TO DO SO. UNLESS A SPECIFIC
CONTRARY INSTRUCTION IS GIVEN IN THE SPACE PROVIDED, YOUR SIGNATURE(S) HEREON
SHALL CONSTITUTE AN INSTRUCTION TO US TO TENDER ALL THE ORIGINAL NOTES HELD BY
US FOR YOUR ACCOUNT.