Item 7.01. Regulation FD Disclosure

The following information is furnished pursuant to Item 2.02, "Results of Operations

and Financial Condition" and Item 7.01, "Regulation FD Disclosure."

On December 11, 2008, Cummins Inc. ("Cummins," "the Company," "our," or "we") issued the attached press release revising its outlook for 2008 due to the continuing decline in many of its key markets around the world. The press release, including attachments, is furnished as Exhibit 99 and incorporated herein by reference.

Item 9.01. Financial Statements and Exhibits.

(d) The following exhibit is furnished herewith:

99-Press Release dated December 11, 2008