Cummins Inc. reported record sales for the second consecutive quarter as third-quarter profits exceeded the company's earlier forecasts.

Sales were strong across all business segments and in most markets, led by North American heavy duty truck engine sales and record revenues in the company's Power Generation segment.
Cummins reported third-quarter revenues of $2.19 billion, a 34% increase from $1.63 billion in the same quarter in 2003. The company's previous quarterly sales record was $2.12 billion in the second quarter of 2004.
Net earnings for the quarter were $116 million, or $2.40 per diluted share -above the company's previous guidance of $1.30 - $1.40 a share. Cummins earned $24 million, or 60 cents per diluted share, in the third quarter of 2003.