CONDENSED CONSOLIDATED STATEMENTS OF INCOME (USD $) In Millions, except Per Share data	3 Months Ended				9 Months Ended
	Sep. 25, 2011		Sep. 26, 2010		Sep. 25, 2011		Sep. 26, 2010
NET SALES	$ 4,626	[1]	$ 3,401	[1]	$ 13,127	[1]	$ 9,087	[1]
Cost of sales	3,438		2,571		9,779		6,903
GROSS MARGIN	1,188		830		3,348		2,184
OPERATING EXPENSES AND INCOME
Selling, general and administrative expenses	489		375		1,341		1,064
Research, development and engineering expenses	164		103		450		291
Equity, royalty and interest income from investees (Note 5)	102		88		315		261
Gain on sale of business (Note 4)					68
Other operating (expense) income, net	2		(5)		(4)		(13)
OPERATING INCOME	639		435		1,936		1,077
Interest income	9		6		25		14
Interest expense	11		11		34		29
Other income (expense), net	(8)		8		(14)		25
INCOME BEFORE INCOME TAXES	629		438		1,913		1,087
Income tax expense (Note 7)	157		129		539		338
CONSOLIDATED NET INCOME	472		309		1,374		749
Less: Net income attributable to noncontrolling interests	20		26		74		71
NET INCOME ATTRIBUTABLE TO CUMMINS INC.	$ 452		$ 283		$ 1,300		$ 678
EARNINGS PER COMMON SHARE ATTRIBUTABLE TO CUMMINS INC.
Basic (in dollars per share)	$ 2.35		$ 1.45		$ 6.71		$ 3.44
Diluted (in dollars per share)	$ 2.35		$ 1.44		$ 6.69		$ 3.43
WEIGHTED AVERAGE SHARES OUTSTANDING
Basic (in shares)	192.1		195.8		193.8		197.0
Dilutive effect of stock compensation awards (in shares)	0.6		0.5		0.6		0.4
Diluted (in shares)	192.7		196.3		194.4		197.4
CASH DIVIDENDS DECLARED PER COMMON SHARE (in dollars per share)	$ 0.40		$ 0.2625		$ 0.925		$ 0.6125

[1] Includes sales to nonconsolidated equity investees of $640 million and $1,874 million and $580 million and $1,524 million for the three and nine months ended September 25, 2011 and September 26, 2010, respectively.