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                                                                    EXHIBIT 25.1
 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = =
                                    FORM T-1

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                            STATEMENT OF ELIGIBILITY
                   UNDER THE TRUST INDENTURE ACT OF 1939 OF A
                    CORPORATION DESIGNATED TO ACT AS TRUSTEE

                      CHECK IF AN APPLICATION TO DETERMINE
                      ELIGIBILITY OF A TRUSTEE PURSUANT TO
                             SECTION 305(b)(2) |__|
                           ---------------------------

                            BNY MIDWEST TRUST COMPANY
                 (formerly known as CTC Illinois Trust Company)
               (Exact name of trustee as specified in its charter)

Illinois                                                  36-3800435
(State of incorporation                                   (I.R.S. employer
if not a U.S. national bank)                              identification no.)


2 N. LaSalle Street
Suite 1020
Chicago, Illinois                                         60602
(Address of principal executive offices)                  (Zip code)

                           ---------------------------

                                  CUMMINS INC.
               (Exact name of obligor as specified in its charter)

Indiana 35-0257090
(State or other jurisdiction of                           (I.R.S. employer
incorporation or organization)                            identification no.)

500 Jackson Street
Box 3005
Columbus, Indiana                                         47202-3005
(Address of principal executive offices)                  (Zip code)

                           ---------------------------


                          9-1/2% Senior Notes due 2010
                       (Title of the indenture securities)

 = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = = =


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1.   GENERAL INFORMATION. FURNISH THE FOLLOWING INFORMATION AS TO THE TRUSTEE:

     (A)  NAME AND ADDRESS OF EACH EXAMINING OR SUPERVISING AUTHORITY TO WHICH
          IT IS SUBJECT.
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<Caption>

- ---------------------------------------------------------------- --------------------------------------------

                       Name                                                        Address
- ---------------------------------------------------------------- --------------------------------------------

                                                              
        Office of Banks & Trust Companies of the State           500 E. Monroe Street
        of Illinois                                              Springfield, Illinois 62701-1532
        Federal Reserve Bank of Chicago                          230 S. LaSalle Street
                                                                 Chicago, Illinois 60603
</Table>

         (B)  WHETHER IT IS AUTHORIZED TO EXERCISE CORPORATE TRUST POWERS.

         Yes.

2.       AFFILIATIONS WITH OBLIGOR.

         IF THE OBLIGOR IS AN AFFILIATE OF THE TRUSTEE, DESCRIBE EACH SUCH
         AFFILIATION.

         None.

16.      LIST OF EXHIBITS.

         1.     A copy of Articles of Incorporation of BNY Midwest Trust Company
                (formerly CTC Illinois Trust Company, formerly Continental Trust
                Company) as now in effect. (Exhibit 1 to Form T-1 filed with the
                Registration Statement No. 333-47688.)

         2,3.   A copy of the Certificate of Authority of the Trustee as now in
                effect, which contains the authority to commence business and a
                grant of powers to exercise corporate trust powers. (Exhibit 2
                to Form T-1 filed with the Registration Statement No.
                333-47688.)

         4.     A copy of the existing By-laws of the Trustee. (Exhibit 4 to
                Form T-1 filed with the Registration Statement No. 333-47688.)

         6.     The consent of the Trustee required by Section 321(b) of the
                Act. (Exhibit 6 to Form T-1 filed with the Registration
                Statement No. 333-47688.)

         7.     A copy of the latest report of condition of the Trustee
                published pursuant to law or to the requirements of its
                supervising or examining authority.

                                       2

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                                    SIGNATURE


         Pursuant to the requirements of the Act, the Trustee, BNY Midwest Trust
Company, a corporation organized and existing under the laws of the State of
Illinois, has duly caused this statement of eligibility to be signed on its
behalf by the undersigned, thereunto duly authorized, all in The City of
Chicago, and State of Illinois, on the 12th day of September, 2003.


                                                BNY Midwest Trust Company


                                     By:       /S/  D. DONOVAN
                                       -----------------------------------------
                                            Name:   D. DONOVAN
                                            Title:  ASSISTANT VICE PRESIDENT




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                                                                       EXHIBIT 7


                         OFFICE OF BANKS AND REAL ESTATE
                       BUREAU OF BANKS AND TRUST COMPANIES

                        CONSOLIDATED REPORT OF CONDITION
                                       OF

                           BNY MIDWEST TRUST COMPANY
                             2 NORTH LASALLE STREET
                                   SUITE 1020
                            CHICAGO, ILLINOIS  60602

Including the institution's domestic and foreign subsidiaries completed as of
the close of business on June 30, 2003, submitted in response to the call of
the Office of Banks and Real Estate of the State of Illinois.


                           ASSETS                           THOUSANDS OF DOLLARS
                           ------                           --------------------

1.      Cash and Due from Depository Institutions .........        28,746

2.      U.S. Treasury Securities ..........................         - 0 -

3.      Obligations of States and Political Subdivisions ..         - 0 -

4.      Other Bonds, Notes and Debentures .................         - 0 -

5.      Corporate Stock ...................................         - 0 -

6.      Trust Company Premises, Furniture, Fixtures and
        Other Assets Representing Trust Company
        Premises ..........................................           831

7.      Leases and Lease Financing Receivables ............         - 0 -

8.      Accounts Receivable ...............................         4,538

9.      Other Assets

           (Itemize amounts greater than 15% of Line 9)

                      GOODWILL.............................            86,813

                                                                       86,881

10.         TOTAL ASSETS ..................................           120,996

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                         OFFICE OF BANKS AND REAL ESTATE
                       BUREAU OF BANKS AND TRUST COMPANIES

                        CONSOLIDATED REPORT OF CONDITION
                                       OF

                           BNY MIDWEST TRUST COMPANY
                             2 NORTH LASALLE STREET
                                   SUITE 1020
                            CHICAGO, ILLINOIS  60602


                        LIABILITIES                         THOUSANDS OF DOLLARS
                        -----------                         --------------------

11.     Accounts Payable ..................................            14

12.     Taxes Payable .....................................         - 0 -

13.     Other Liabilities for Borrowed Money ..............        25,425

14.     Other Liabilities .................................

        (Itemize amounts greater than 15% of Line 14)

                 Taxes Payable to Parent Company .... 5,181
                 Reserve for Taxes .................. 3,991

                                                                    9,480

15.         TOTAL LIABILITIES .............................        34,919

                      EQUITY CAPITAL
                      --------------

16.         Preferred Stock ...............................         - 0 -

17.         Common Stock ..................................         2,000

18.         Surplus .......................................        62,130

19.         Reserve for Operating Expenses ................         - 0 -

20.         Retained Earnings (Loss) ......................        21,947

21.         TOTAL EQUITY CAPITAL ..........................        86,077

22.         TOTAL LIABILITIES AND EQUITY CAPITAL ..........       120,996

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I,   Keith A. Mica, Vice President
   -----------------------------------------------------------------------------
              (Name and Title of Officer Authorized to Sign Report)

of BNY Midwest Trust Company certify that the information contained in this

statement is accurate to the best of my knowledge and belief.  I understand

that submission of false information with the intention to deceive the

Commissioner or his Administrative officers is a felony.

                                /s/ Keith A. Mica
                ------------------------------------------------
                (Signature of Officer Authorized to Sign Report)

Sworn to and subscribed before me this 29th day of     July              , 2003.
                                       ----        ---------------------   ----

My Commission expires May 15, 2007.
                      ------------

                                     /s/ Joseph A. Giacobino, Notary Public
                                     -----------------------
(Notary Seal)

Person to whom Supervisory Staff should direct questions concerning this report.

            Christine Anderson                        (212) 437-5984
- ------------------------------------------  ------------------------------------
                   Name                         Telephone Number (Extension)