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                                                                    EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in this Registration Statement on Form S-4 of
Cummins Inc. of our report dated July 31, 2003 relating to the financial
statements of Cummins Inc., which appears in such Registration Statement. We
also consent to the reference to us under the heading "Experts" in such
Registration Statement.


PricewaterhouseCoopers LLP

Indianapolis, IN
September 12, 2003