COLUMBUS, Ind. — Cummins reported record revenues and strong earnings in the second quarter, despite an expected drop-off in North American engine sales.

Overall, Cummins reported second quarter revenues of $3.34 billion, up 18% over the same time last year and 10% higher than its previous quarterly record. However, the company reported it expects its North American heavy-duty engine sales to be down 45% this year. Already, shipments of heavy-duty engines have plummeted 42% compared to a year ago, thanks to a pre-buy prior to the launch of this years EPA07 engines.

Cummins officials say growth in non-heavy duty truck engines and other product lines are helping offset that slump.

“This was a tremendous quarter for Cummins and is further proof that the work we have done to diversify our business is paying off,” said Cummins chairman and CEO, Tim Solso. “Our strong performance in the first half of the year has put us in a position to make 2007 Cummins’ most profitable year ever which would be a significant feat given the challenges we have faced in the heavy-duty truck engine market.”

Sales to light-duty automotive, RV and global medium-duty truck, bus and construction sectors was a key driver of Cummins engine unit success, the company reported. Meanwhile, Cummins reported it increased its market share in the North American heavy-duty market to 33.1% compared to 27.1% at the end of 2006.