SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
Current Report Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
February 14, 1997
CUMMINS ENGINE COMPANY, INC.
Incorporated in the State of Indiana I.R.S. Employer Identification
No. 35-0257090
500 Jackson Street, Box 3005, Columbus, Indiana 47202-3005
(Principal Executive Office)
Telephone Number: (812) 377-5000
Other Events
____________
For purposes of calculating the ratio of earnings to fixed
charges disclosed in the Company's Prospectus Supplement dated
February 14, 1997 to Prospectus dated November 17, 1993
(Registration Statement No 33-50665), relating to its 6.75% Debentures
due February 15, 2027, "earnings" include income before income taxes,
extraordinary items and the cumulative effects of changes in accounting
principles and fixed charges. "Fixed charges" consist of interest on
all indebtedness, including interest incurred by 50% or more owned
unconsolidated companies, and that portion of rental expense that
management believes to be representative of interest.
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SIGNATURES
__________
Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf
by the undersigned, thereunto duly authorized.
CUMMINS ENGINE COMPANY, INC.
By /s/John McLachlan
_____________________________________
Vice President - Corporate Controller
(Principal Accounting Officer)
Date: February 18, 1997
