COLUMBUS, Ind. (March 23, 2004) - Cummins Inc. (NYSE:CMI) today announced a new rating for its 11-liter ISM engine is available. A new 410-horsepower rating, with 1550 lb-ft peak torque, has been released. With the release of this rating, the ISM offers the highest horsepower and torque available for engines in its class.

The ISM engine is now offered with ratings that range from 280 horsepower with 1150 lb-ft torque up to the 410-horsepower rating with 1550 lb-ft torque - reinforcing its position as the engine with the best power-to-weight ratio in its class. In addition, the ISM continues to offer class-leading low cost of ownership.

"We're extremely pleased to continue to provide our customers with the best diesel engines available in the heavy-duty truck market today," said Cummins Executive Director - Marketing Tom Kieffer. "Customers will be impressed with the enhanced performance and reliability of the Cummins ISM engines."

Cummins ISM engines feature the patented and proven Cummins Variable Geometry Turbocharger (VG Turbo) by Holset that constantly adjusts airflow based on several factors, including engine load, altitude and temperature, providing improved transient response and vehicle performance. Because the VG Turbo has only one moving part in the hot exhaust stream, it is more reliable and durable than competitive turbo designs which use flexible vanes with dozens of wear points and moving parts. Cummins patented design has been proven highly effective and reliable in more than 150,000 vehicles worldwide.

The new ISM 410 rating is covered by Cummins Uptime Guarantee, like all Cummins ISM and ISX engines. With the guarantee, Cummins will reimburse the customer for up to three days' truck rental for any failure on an ISM or ISX engine that cannot be repaired within 24 hours. The Cummins Uptime Guarantee was first introduced in August 2002.

Cummins Inc., a global power leader, is a corporation of complementary business units that design, manufacture, distribute and service engines and related technologies, including fuel systems, controls, air handling, filtration, emission solutions and electrical power generation systems. Headquartered in Columbus, Indiana (USA), Cummins serves its customers through more than 680 company-owned and independent distributor locations in 137 countries and territories. Cummins also provides service through a dealer network of more than 5,000 facilities in 197 countries. With more than 24,000 employees worldwide, Cummins reported sales of $6.3 billion in 2003. Press releases can be found by accessing the Cummins home page at www.cummins.com.