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<SEC-DOCUMENT>0001269678-11-000131.txt : 20110214
<SEC-HEADER>0001269678-11-000131.hdr.sgml : 20110214
<ACCEPTANCE-DATETIME>20110214064329
ACCESSION NUMBER:		0001269678-11-000131
CONFORMED SUBMISSION TYPE:	SC 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110214
DATE AS OF CHANGE:		20110214
GROUP MEMBERS:		JANUS TRITON FUND

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RUSH ENTERPRISES INC \TX\
		CENTRAL INDEX KEY:			0001012019
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-AUTO DEALERS & GASOLINE STATIONS [5500]
		IRS NUMBER:				741733016
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-48505
		FILM NUMBER:		11602084

	BUSINESS ADDRESS:	
		STREET 1:		555 IH 35 SOUTH
		CITY:			NEW BRAUNFELS
		STATE:			TX
		ZIP:			78130
		BUSINESS PHONE:		8306265200

	MAIL ADDRESS:	
		STREET 1:		555 IH 35 SOUTH
		CITY:			NEW BRAUNFELS
		STATE:			TX
		ZIP:			78130

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JANUS CAPITAL MANAGEMENT LLC
		CENTRAL INDEX KEY:			0000812295
		STANDARD INDUSTRIAL CLASSIFICATION:	UNKNOWN SIC - 0000 [0000]
		IRS NUMBER:				753019302
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G

	BUSINESS ADDRESS:	
		STREET 1:		151 DETROIT ST.
		CITY:			DENVER
		STATE:			CO
		ZIP:			80206-4805
		BUSINESS PHONE:		3033333863

	MAIL ADDRESS:	
		STREET 1:		151 DETROIT ST.
		CITY:			DENVER
		STATE:			CO
		ZIP:			80206-4805

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JANUS CAPITAL GROUP INC
		DATE OF NAME CHANGE:	20030103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JANUS CAPITAL MANAGEMENT LLC
		DATE OF NAME CHANGE:	20020424

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JANUS CAPITAL CORP
		DATE OF NAME CHANGE:	19931213
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G
<SEQUENCE>1
<FILENAME>rushenterprises13g.htm
<TEXT>
<html>
<head>
<title>Rush Enterprises, Inc - Form SC 13G</title>
</head>

<body bgcolor="#FFFFFF">
<br>
<br>
<font size="2">
<div align="center"><b>UNITED STATES <br>
  SECURITIES AND EXCHANGE COMMISSION <br>
  Washington, D.C. 20549<br>
  <br>
  <br>
  SCHEDULE 13G<br>
  <br>
  Under the Securities Exchange Act of 1934<br>
  <br>
  Amendment No.: * <br>
  <br>
  <u><font size="4">Rush Enterprises, Inc</font> </u><br>
  </b>(Name of Issuer) <b><br>
  <br>
  <font size="2"><b><u>Class B Common Stock</u><br>
  </b></font></b><font size="2"><font size="2">(Title of Class of Securities)
  </font> </font><b><font size="2"><b><br>
  <br>
  <u>781846308</u><br>
  </b></font></b><font size="2"><font size="2"><font size="2"><font size="2">(CUSIP
  Number) </font></font></font></font><b><font size="2"><br>
  <br>
  <b> <u>12/31/2010</u> <br>
  </b></font></b><font size="2"><font size="2">(Date of Event Which Requires Filing
  of this Statement)</font></font><b><font size="2"><b><font size="2"><b> </b></font><br>
  <br>
  </b></font></b><font size="2"><font size="2"><b> </b></font></font><b><font size="2"><font size="2"><font size="2">
  </font></font></font></b><b> </b><br>
</div>
<font size="2"><font size="2"><font size="2"><font size="2">Check the appropriate
box to designate the rule pursuant to which this Schedule is filed. <br>
<br>
</font></font></font></font></font>
<table width="100%" cellspacing="0" cellpadding="0">
  <tr>
    <td width="3%" nowrap><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2" face="Wingdings">x</font></font></font></font></font></font></font></font></font></font></td>
    <td width="97%"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2">Rule
      13d-1(b) </font></font></font></font></font></td>
  </tr>
  <tr>
    <td width="3%" nowrap><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2" face="Wingdings">o</font></font></font></font></font></font></font></font></font></font></td>
    <td width="97%"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2">Rule
      13d-1(c) </font></font></font></font></font></td>
  </tr>
  <tr>
    <td width="3%" nowrap><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2" face="Wingdings">o</font></font></font></font></font></font></font></font></font></font></td>
    <td width="97%"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2">
      Rule 13d-1(d) </font></font></font></font></font></td>
  </tr>
</table>
<font size="2"><font size="2"><font size="2"><font size="2"><font size="2"> <br>
* The remainder of this cover page shall be filled out for a reporting person's
initial filing on this form with respect to the subject class of securities, and
for any subsequent amendment containing information which would alter the disclosures
provided in a prior cover page. <br>
<br>
The information required in the remainder of this cover page shall not be deemed
to be "filed" for the purpose of Section 18 of the Securities Exchange Act of
1934 ("Act") or otherwise subject to the liabilities of that section of the Act
but shall be subject to all other provisions of the Act (however, see the Notes).</font>
<font size="2"></font> </font></font></font> </font> <font size="2"><br>
</font> <br>
<hr noshade>
<br clear="all" style="page-break-before:always;">
<br>
<table width="100%" cellspacing="0" cellpadding="0">
  <tr>
    <td width="34%"><font size="2"><b>CUSIP No. 781846308</b></font></td>
    <td width="34%">
      <div align="center"><font size="2"><b>13G</b></font></div>
    </td>
    <td width="34%">
      <div align="right">&nbsp;</div>
    </td>
  </tr>
</table>
<font size="2"> <font size="2"> </font></font>
<table width="100%" cellspacing="0" cellpadding="1" border="1" bordercolor="#000000">
  <tr>
    <td width="5%" valign="top">
      <div align="center"><font size="2"><b>1.</b> </font></div>
    </td>
    <td width="95%"><font size="2">NAME OF REPORTING PERSON <br>
      S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON <br>
      &nbsp;&nbsp;&nbsp;&nbsp; Janus Capital Management LLC <br>
      &nbsp;&nbsp;&nbsp;&nbsp; EIN #75-3019302 </font></td>
  </tr>
  <tr>
    <td width="5%" valign="top">
      <div align="center"><font size="2"><b>2.</b> </font></div>
    </td>
    <td width="95%"><font size="2">CHECK THE APPROPRIATE BOX IF A MEMBER OF A
      GROUP<br>
      (a) <b><font size="2"><b><font size="2" face="Wingdings"> o</font></b></font></b><br>
      (b) <b><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2" face="Wingdings">x</font></font></font></font></font></font></font></font></font><b></b></font></b>
      </font></td>
  </tr>
  <tr>
    <td width="5%" valign="top">
      <div align="center"><font size="2"><b>3. </b></font></div>
    </td>
    <td width="95%" bgcolor="#eeeeee"><font size="2">SEC USE ONLY <br>
      &nbsp;&nbsp; </font></td>
  </tr>
  <tr>
    <td width="5%" valign="top">
      <div align="center"><font size="2"><b>4. </b></font></div>
    </td>
    <td width="95%"><font size="2">CITIZENSHIP OR PLACE OF ORGANIZATION <br>
      &nbsp;&nbsp;&nbsp;&nbsp; Delaware </font></td>
  </tr>
</table>
<table width="100%"  border="0" cellspacing=0 cellpadding=0 style='border-collapse:collapse; '>
  <tr>
    <td width="20%"  valign=top style='border-top:none;border-left: solid black 1.5pt;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt' nowrap>
      <div align="center"><font size="2">NUMBER OF</font></div>
    </td>
    <td width="5%" valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'>
      <div align="center"><b><font size="2">5. </font></b></div>
    </td>
    <td width="75%" valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'><font size="2">SOLE
      VOTING POWER </font></td>
  </tr>
  <tr>
    <td width="20%" valign=top style='border-top:none;border-left: solid black 1.5pt;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt' nowrap>
      <div align="center"><font size="2">SHARES</font></div>
    </td>
    <td width="5%"  valign=top style='border-top:none;border-left:none;border-bottom:solid black 1.5pt;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'>
      <div align="center"></div>
    </td>
    <td width="75%"valign=top style='border-top:none;border-left:none;border-bottom:solid black 1.5pt;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'><font size="2">&nbsp;&nbsp;907,545**
      </font></td>
  </tr>
  <tr>
    <td width="20%" valign=top style='border-top:none;border-left: solid black 1.5pt;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt' nowrap>
      <div align="center"><font size="2">BENEFICIALLY</font></div>
    </td>
    <td width="5%" valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'>
      <div align="center"><b><font size="2">6. </font></b></div>
    </td>
    <td width="75%" valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'><font size="2">SHARED
      VOTING POWER </font></td>
  </tr>
  <tr>
    <td width="20%" valign=top style='border-top:none;border-left: solid black 1.5pt;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt' nowrap>
      <div align="center"><font size="2">OWNED BY</font></div>
    </td>
    <td width="5%"  valign=top style='border-top:none;border-left:none;border-bottom:solid black 1.5pt;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'>
      <div align="center"></div>
    </td>
    <td width="75%" valign=top style='border-top:none;border-left:none;border-bottom:solid black 1.5pt;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'><font size="2">&nbsp;
      -0- </font></td>
  </tr>
  <tr>
    <td width="20%" valign=top style='border-top:none;border-left: solid black 1.5pt;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt' nowrap>
      <div align="center"><font size="2">EACH</font></div>
    </td>
    <td width="5%" valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'>
      <div align="center"><b><font size="2">7. </font></b></div>
    </td>
    <td width="75%" valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'><font size="2">SOLE
      DISPOSITIVE POWER </font></td>
  </tr>
  <tr>
    <td width="20%" valign=top style='border-top:none;border-left: solid black 1.5pt;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt' nowrap>
      <div align="center"><font size="2">REPORTING</font></div>
    </td>
    <td width="5%"  valign=top style='border-top:none;border-left:none;border-bottom:solid black 1.5pt;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'>
      <div align="center"></div>
    </td>
    <td width="75%" valign=top style='border-top:none;border-left:none;border-bottom:solid black 1.5pt;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'><font size="2">&nbsp;&nbsp;907,545**
      </font></td>
  </tr>
  <tr>
    <td width="20%" valign=top style='border-top:none;border-left: solid black 1.5pt;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt' nowrap>
      <div align="center"><font size="2">PERSON</font></div>
    </td>
    <td width="5%" valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'>
      <div align="center"><b><font size="2">8. </font></b></div>
    </td>
    <td width="75%" valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'><font size="2">SHARED
      DISPOSITIVE POWER </font></td>
  </tr>
  <tr>
    <td width="20%" valign=top style='border-top:none;border-left: solid black 1.5pt;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt' nowrap>
      <div align="center"><font size="2">WITH</font></div>
    </td>
    <td width="5%"  valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'>
      <div align="center"></div>
    </td>
    <td width="75%" valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'><font size="2">
      &nbsp; -0- </font></td>
  </tr>
</table>
<table width="100%" cellspacing="0" cellpadding="1" border="1" bordercolor="#000000">
  <tr>
    <td width="5%" valign="top">
      <div align="center"><font size="2"><b>9. </b></font></div>
    </td>
    <td width="95%"><font size="2">AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH
      REPORTING PERSON <br>
      &nbsp;&nbsp;&nbsp;&nbsp; &nbsp;907,545** </font></td>
  </tr>
  <tr valign="top">
    <td width="5%">
      <div align="center"><font size="2"><b>10. </b></font></div>
    </td>
    <td width="95%"><font size="2">CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9)
      EXCLUDES CERTAIN SHARES <b><font size="2"><b><font size="2" face="Wingdings">o<br>
      </font><font size="2">&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;</font></b></font></b><font size="2">N/A</font><b><font size="2"><b><font size="2" face="Wingdings">
      </font></b></font></b> </font></td>
  </tr>
  <tr>
    <td width="5%" valign="top">
      <div align="center"><font size="2"><b>11. </b></font></div>
    </td>
    <td width="95%"><font size="2">PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW
      (9) <br>
      &nbsp;&nbsp;&nbsp;&nbsp; 8.5%**</font></td>
  </tr>
  <tr>
    <td width="5%" valign="top">
      <div align="center"><font size="2"><b>12.</b> </font></div>
    </td>
    <td width="95%"><font size="2">TYPE OF REPORTING PERSON <br>
      &nbsp;&nbsp;&nbsp;&nbsp; IA, HC</font></td>
  </tr>
</table>
<br>
<table width="100%" cellspacing="0" cellpadding="2">
  <tr valign="top">
    <td width="5%" nowrap><font size="2">**</font></td>
    <td width="95%"><font size="2">See Item 4 of this filing</font></td>
  </tr>
</table>
<br>
<hr noshade>
<br clear="all" style="page-break-before:always;">
<font size="2"> <font size="2"> </font></font> <br>
<table width="100%" cellspacing="0" cellpadding="0">
  <tr>
    <td width="34%"><font size="2"><b>CUSIP No. 781846308</b></font></td>
    <td width="34%">
      <div align="center"><font size="2"><b>13G</b></font></div>
    </td>
    <td width="34%">
      <div align="right">&nbsp;</div>
    </td>
  </tr>
</table>
<table width="100%" cellspacing="0" cellpadding="1" border="1" bordercolor="#000000">
  <tr>
    <td width="5%" valign="top">
      <div align="center"><font size="2"><b>1.</b> </font></div>
    </td>
    <td width="95%"><font size="2">NAME OF REPORTING PERSON <br>
      S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON <br>
      &nbsp;&nbsp;&nbsp;&nbsp; Janus Triton Fund <br>
      &nbsp;&nbsp;&nbsp;&nbsp; 01-0825912 </font></td>
  </tr>
  <tr>
    <td width="5%" valign="top">
      <div align="center"><font size="2"><b>2.</b> </font></div>
    </td>
    <td width="95%"><font size="2">CHECK THE APPROPRIATE BOX IF A MEMBER OF A
      GROUP<br>
      (a) <b><font size="2"><b><font size="2" face="Wingdings"> o</font></b></font></b><br>
      (b) <b><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2"><font size="2" face="Wingdings">x</font></font></font></font></font></font></font></font></font><b></b></font></b>
      </font></td>
  </tr>
  <tr>
    <td width="5%" valign="top">
      <div align="center"><font size="2"><b>3. </b></font></div>
    </td>
    <td width="95%" bgcolor="#eeeeee"><font size="2">SEC USE ONLY <br>
      &nbsp;&nbsp; </font></td>
  </tr>
  <tr>
    <td width="5%" valign="top">
      <div align="center"><font size="2"><b>4. </b></font></div>
    </td>
    <td width="95%"><font size="2">CITIZENSHIP OR PLACE OF ORGANIZATION <br>
      &nbsp;&nbsp;&nbsp;&nbsp; Massachusetts</font></td>
  </tr>
</table>
<table width="100%"  border="0" cellspacing=0 cellpadding=0 style='border-collapse:collapse; '>
  <tr>
    <td width="20%"  valign=top style='border-top:none;border-left: solid black 1.5pt;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt' nowrap>
      <div align="center"><font size="2">NUMBER OF</font></div>
    </td>
    <td width="5%" valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'>
      <div align="center"><b><font size="2">5. </font></b></div>
    </td>
    <td width="75%" valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'><font size="2">SOLE
      VOTING POWER </font></td>
  </tr>
  <tr>
    <td width="20%" valign=top style='border-top:none;border-left: solid black 1.5pt;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt' nowrap>
      <div align="center"><font size="2">SHARES</font></div>
    </td>
    <td width="5%"  valign=top style='border-top:none;border-left:none;border-bottom:solid black 1.5pt;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'>
      <div align="center"></div>
    </td>
    <td width="75%"valign=top style='border-top:none;border-left:none;border-bottom:solid black 1.5pt;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'><font size="2">&nbsp;&nbsp;582,628**</font></td>
  </tr>
  <tr>
    <td width="20%" valign=top style='border-top:none;border-left: solid black 1.5pt;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt' nowrap>
      <div align="center"><font size="2">BENEFICIALLY</font></div>
    </td>
    <td width="5%" valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'>
      <div align="center"><b><font size="2">6. </font></b></div>
    </td>
    <td width="75%" valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'><font size="2">SHARED
      VOTING POWER </font></td>
  </tr>
  <tr>
    <td width="20%" valign=top style='border-top:none;border-left: solid black 1.5pt;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt' nowrap>
      <div align="center"><font size="2">OWNED BY</font></div>
    </td>
    <td width="5%"  valign=top style='border-top:none;border-left:none;border-bottom:solid black 1.5pt;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'>
      <div align="center"></div>
    </td>
    <td width="75%" valign=top style='border-top:none;border-left:none;border-bottom:solid black 1.5pt;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'><font size="2">&nbsp;
      -0- </font></td>
  </tr>
  <tr>
    <td width="20%" valign=top style='border-top:none;border-left: solid black 1.5pt;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt' nowrap>
      <div align="center"><font size="2">EACH</font></div>
    </td>
    <td width="5%" valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'>
      <div align="center"><b><font size="2">7. </font></b></div>
    </td>
    <td width="75%" valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'><font size="2">SOLE
      DISPOSITIVE POWER </font></td>
  </tr>
  <tr>
    <td width="20%" valign=top style='border-top:none;border-left: solid black 1.5pt;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt' nowrap>
      <div align="center"><font size="2">REPORTING</font></div>
    </td>
    <td width="5%"  valign=top style='border-top:none;border-left:none;border-bottom:solid black 1.5pt;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'>
      <div align="center"></div>
    </td>
    <td width="75%" valign=top style='border-top:none;border-left:none;border-bottom:solid black 1.5pt;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'><font size="2">&nbsp;&nbsp;582,628**</font></td>
  </tr>
  <tr>
    <td width="20%" valign=top style='border-top:none;border-left: solid black 1.5pt;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt' nowrap>
      <div align="center"><font size="2">PERSON</font></div>
    </td>
    <td width="5%" valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'>
      <div align="center"><b><font size="2">8. </font></b></div>
    </td>
    <td width="75%" valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'><font size="2">SHARED
      DISPOSITIVE POWER </font></td>
  </tr>
  <tr>
    <td width="20%" valign=top style='border-top:none;border-left: solid black 1.5pt;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt' nowrap>
      <div align="center"><font size="2">WITH</font></div>
    </td>
    <td width="5%"  valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'>
      <div align="center"></div>
    </td>
    <td width="75%" valign=top style='border-top:none;border-left:none;border-bottom:none;border-right: solid black 1.5pt;padding:0in 6.0pt 0in 6.0pt'><font size="2">&nbsp;&nbsp;-0-</font></td>
  </tr>
</table>
<table width="100%" cellspacing="0" cellpadding="1" border="1" bordercolor="#000000">
  <tr>
    <td width="5%" valign="top">
      <div align="center"><font size="2"><b>9. </b></font></div>
    </td>
    <td width="95%"><font size="2">AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH
      REPORTING PERSON <br>
      &nbsp;&nbsp;&nbsp;&nbsp; &nbsp;582,628**</font></td>
  </tr>
  <tr valign="top">
    <td width="5%">
      <div align="center"><font size="2"><b>10. </b></font></div>
    </td>
    <td width="95%"><font size="2">CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9)
      EXCLUDES CERTAIN SHARES <b><font size="2"><b><font size="2" face="Wingdings">o<br>
      </font><font size="2">&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;</font></b></font></b><font size="2">N/A</font><b><font size="2"><b><font size="2" face="Wingdings">
      </font></b></font></b> </font></td>
  </tr>
  <tr>
    <td width="5%" valign="top">
      <div align="center"><font size="2"><b>11. </b></font></div>
    </td>
    <td width="95%"><font size="2">PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW
      (9) <br>
      &nbsp;&nbsp;&nbsp;&nbsp; 5.4%**</font></td>
  </tr>
  <tr>
    <td width="5%" valign="top">
      <div align="center"><font size="2"><b>12.</b> </font></div>
    </td>
    <td width="95%"><font size="2">TYPE OF REPORTING PERSON <br>
      &nbsp;&nbsp;&nbsp;&nbsp; IV</font></td>
  </tr>
</table>
<br>
<table width="100%" cellspacing="0" cellpadding="2">
  <tr valign="top">
    <td width="5%" nowrap><font size="2">**</font></td>
    <td width="95%"><font size="2">See Item 4 of this filing</font></td>
  </tr>
</table>
<br>
<hr noshade>
<b><br clear="all" style="page-break-before:always;">
<br>
</b><font size="2"><b>Item 1. </b><br>
<br>
</font>
<table width="100%" cellspacing="0" cellpadding="0">
  <tr>
    <td width="2%">&nbsp;</td>
    <td width="3%"><font size="2">(a). </font></td>
    <td width="95%"><font size="2">Name of Issuer: Rush Enterprises, Inc ("Rush")</font></td>
  </tr>
  <tr>
    <td width="2%">&nbsp;</td>
    <td width="3%">&nbsp;</td>
    <td width="95%">&nbsp;</td>
  </tr>
  <tr>
    <td width="2%">&nbsp;</td>
    <td width="3%"><font size="2">(b). </font></td>
    <td width="95%"><font size="2">Address of Issuer's Principal Executive Offices:
      </font></td>
  </tr>
  <tr>
    <td width="2%">&nbsp;</td>
    <td width="3%">&nbsp;</td>
    <td width="95%">&nbsp;</td>
  </tr>
  <tr>
    <td width="2%">&nbsp;</td>
    <td width="3%">&nbsp;</td>
    <td width="95%"><font size="2">555 I.H. 35 South, Ste. 500 <br>
      New Braunfels, TX 78130</font></td>
  </tr>
</table>
<font size="2"> <br>
<b>Item 2.</b> <br>
<br>
</font> <font size="2"> </font>
<table width="100%" cellspacing="0" cellpadding="0">
  <tr>
    <td width="2%">&nbsp;</td>
    <td width="3%" nowrap><font size="2">(a).-</font></td>
    <td width="3%"><font size="2">(c). </font></td>
    <td width="92%"><font size="2">Name, Principal Business Address, and Citizenship
      of Persons Filing: </font></td>
  </tr>
</table>
<br>
<table width="100%" cellspacing="0" cellpadding="0">
  <tr>
    <td width="2%">&nbsp;</td>
    <td width="3%">&nbsp;</td>
    <td width="3%" valign="top" nowrap><font size="2">(1) </font></td>
    <td width="92%"><font size="2">Janus Capital Management LLC ("Janus Capital")
      <br>
      151 Detroit Street <br>
      Denver, Colorado 80206 <br>
      Citizenship: Delaware </font></td>
  </tr>
  <tr>
    <td width="2%">&nbsp;</td>
    <td width="3%">&nbsp;</td>
    <td width="3%" valign="top" nowrap>&nbsp;</td>
    <td width="92%">&nbsp;</td>
  </tr>
  <tr>
    <td width="2%">&nbsp;</td>
    <td width="3%">&nbsp;</td>
    <td width="3%" valign="top" nowrap><font size="2">(2) </font></td>
    <td width="92%"><font size="2">Janus Triton Fund<br>
      151 Detroit Street <br>
      Denver, Colorado 80206 <br>
      Citizenship: Massachusetts</font></td>
  </tr>
</table>
<font size="2"><br>
</font>
<table width="100%" cellspacing="0" cellpadding="0">
  <tr>
    <td width="2%">&nbsp;</td>
    <td width="3%"><font size="2">(d). </font></td>
    <td width="95%"><font size="2">Title of Class of Securities: Class B Common
      Stock </font></td>
  </tr>
  <tr>
    <td width="2%">&nbsp;</td>
    <td width="3%">&nbsp;</td>
    <td width="95%">&nbsp;</td>
  </tr>
  <tr>
    <td width="2%">&nbsp;</td>
    <td width="3%"><font size="2">(e). </font></td>
    <td width="95%"><font size="2">CUSIP Number: 781846308</font></td>
  </tr>
</table>
<font size="2"> <br>
<b>Item 3.</b> <br>
<br>
This statement is filed pursuant to Rule 13d-1 (b) or 13d-2(b) and the person
filing, Janus Capital, is an investment adviser in accordance with Section 240.13d-1(b)(ii)(E)
as well as a parent holding company/control person in accordance with Section
240.13d-1(b)(ii)(G). See Item 4 for additional information. <br>
<br>
Janus Triton Fund is an Investment Company registered under Section 8 of the Investment
Company Act of 1940. <br>
<br>
<b>Item 4. Ownership </b><br>
<br>
The information in items 1 and 5 through 11 on the cover page(s) on Schedule 13G
is hereby incorporated by reference. <br>
<br>
Janus Capital has a direct 94.5% ownership stake in INTECH Investment Management
("INTECH") and a direct 77.8% ownership stake in Perkins Investment Management
LLC ("Perkins"). Due to the above ownership structure, holdings for Janus Capital,
Perkins and INTECH are aggregated for purposes of this filing. Janus Capital,
Perkins and INTECH are registered investment advisers, each furnishing investment
advice to various investment companies registered under Section 8 of the Investment
Company Act of 1940 and to individual and institutional clients (collectively
referred to herein as "Managed Portfolios"). <br>
<br>
As a result of its role as investment adviser or sub-adviser to the Managed Portfolios,
Janus Capital may be deemed to be the beneficial owner of 907,545 shares or 8.5%
of the shares outstanding of Rush Class B Common Stock held by such Managed Portfolios.
However, Janus Capital does not have the right to receive any dividends from,
or the proceeds from the sale of, the securities held in the Managed Portfolios
and disclaims any ownership associated with such rights. <br>
<br>
Janus Triton Fund is an investment company registered under the Investment Company
Act of 1940 and is one of the Managed Portfolios to which Janus Capital provides
investment advice. <br>
<br>
<b>Item 5. Ownership of Five Percent or Less of a Class</b> <br>
<br>
Not applicable. <br>
<br>
</font> <font size="2"> </font><font size="2"> </font> <br>
<hr noshade>
<br clear="all" style="page-break-before:always;">
<font size="2"><b><br>
</b></font><font size="2"><b>Item 6. Ownership of More than Five Percent on Behalf
of Another Person </b><br>
<br>
The Managed Portfolios, set forth in Item 4 above, have the right to receive all
dividends from, and the proceeds from the sale of, the securities held in their
respective accounts. <br>
<br>
The interest of one person, Janus Triton Fund, an investment company registered
under the Investment Company Act of 1940, in Rush Class B Common Stock amounted
to 582,628 shares or 5.4% of the total outstanding Class B Common Stock. <br>
<br>
These shares were acquired in the ordinary course of business, and not with the
purpose of changing or influencing control of the Issuer. <b><br>
<br>
Item 7. Identification and Classification of the Subsidiary Which Acquired the
Security Being Reported on by the Parent Holding Company </b><br>
<br>
Not applicable. <br>
<br>
<b>Item 8. Identification and Classification of Members of the Group </b><br>
<br>
Not applicable. <br>
<br>
<b>Item 9. Notice of Dissolution of Group </b><br>
<br>
Not applicable. <br>
<br>
<b>Item 10. Certification </b><br>
<br>
By signing below I certify that, to the best of my knowledge and belief, the securities
referred to above were acquired in the ordinary course of business and were not
acquired for the purpose of and do not have the effect of changing or influencing
the control of the issuer of such securities and were not acquired in connection
with or as a participant in any transaction having such purposes or effect.<br>
<br>
<div align="center"><b>SIGNATURES</b> </div>
<br>
After reasonable inquiry and to the best of my knowledge and belief, I certify
that the information set forth in this statement is true, complete and correct.
<br>
<br>
</font><font size="2"> </font>
<table width="100%" cellspacing="0" cellpadding="0">
  <tr>
    <td width="50%"><font size="2"><b>JANUS CAPITAL MANAGEMENT LLC </b></font></td>
    <td width="10%">&nbsp;</td>
    <td width="40%">&nbsp;</td>
  </tr>
  <tr>
    <td width="50%">&nbsp;</td>
    <td width="10%">&nbsp;</td>
    <td width="40%">&nbsp;</td>
  </tr>
  <tr>
    <td width="50%"><font size="2">By /s/ David R. Kowalski </font></td>
    <td width="10%">
      <div align="center"><font size="2">2/14/2011</font></div>
    </td>
    <td width="40%">&nbsp;</td>
  </tr>
  <tr>
    <td width="50%"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; David R. Kowalski,
      <br>
      &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Senior Vice President and CCO </font></td>
    <td width="10%" valign="top">
      <div align="center"><font size="2">Date</font></div>
    </td>
    <td width="40%">&nbsp;</td>
  </tr>
  <tr>
    <td width="50%">&nbsp;</td>
    <td width="10%">&nbsp;</td>
    <td width="40%">&nbsp;</td>
  </tr>
  <tr>
    <td width="50%" height="18"><font size="2"><b>JANUS TRITON FUND</b></font></td>
    <td width="10%" height="18">&nbsp;</td>
    <td width="40%" height="18">&nbsp;</td>
  </tr>
  <tr>
    <td width="50%">&nbsp;</td>
    <td width="10%">&nbsp;</td>
    <td width="40%">&nbsp;</td>
  </tr>
  <tr>
    <td width="50%"><font size="2">By /s/ David R. Kowalski</font></td>
    <td width="10%">
      <div align="center"><font size="2">2/14/2011</font></div>
    </td>
    <td width="40%">&nbsp;</td>
  </tr>
  <tr>
    <td width="50%"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; David R. Kowalski,<br>
      &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Senior Vice President & CCO </font></td>
    <td width="10%" valign="top">
      <div align="center"><font size="2">Date</font></div>
    </td>
    <td width="40%">&nbsp;</td>
  </tr>
</table>
<font size="2"> </font> <font size="2"> </font><br>
<font size="2"><br>
</font> <font size="2"> </font><font size="2"> </font> <br>
<hr noshade>
<br clear="all" style="page-break-before:always;">
<font size="2">EXHIBIT A <br>
JOINT FILING AGREEMENT <br>
<br>
In accordance with Rule 13d-1(f) under the Securities Exchange Act of 1934, the
persons named below agree to the joint filing on behalf of each of them of a Statement
on Schedule 13G (including amendments thereto) with respect to the Class B Common
Stock of Rush Enterprises, Inc and further agree that this Joint Filing Agreement
be included as an Exhibit to such joint filings. In evidence thereof, the undersigned
hereby execute this Agreement as of the 14th day of February, 2011.</font><br>
<br>
<font size="2"> </font> <font size="2"> </font>
<table width="100%" cellspacing="0" cellpadding="0">
  <tr>
    <td width="10%">&nbsp;</td>
    <td width="50%" nowrap><font size="2"><b>JANUS CAPITAL MANAGEMENT LLC </b></font></td>
    <td width="40%">&nbsp;</td>
  </tr>
  <tr>
    <td width="10%">&nbsp;</td>
    <td width="50%" nowrap>&nbsp;</td>
    <td width="40%">&nbsp;</td>
  </tr>
  <tr>
    <td width="10%">&nbsp;</td>
    <td width="50%" nowrap><font size="2">By /s/ David R. Kowalski </font></td>
    <td width="40%">&nbsp;</td>
  </tr>
  <tr>
    <td width="10%">&nbsp;</td>
    <td width="50%" nowrap><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; David
      R. Kowalski, Senior Vice President and CCO </font></td>
    <td width="40%">&nbsp;</td>
  </tr>
  <tr>
    <td width="10%">&nbsp;</td>
    <td width="50%" nowrap>&nbsp;</td>
    <td width="40%">&nbsp;</td>
  </tr>
  <tr>
    <td width="10%">&nbsp;</td>
    <td width="50%" nowrap><font size="2"><b>JANUS TRITON FUND </b></font></td>
    <td width="40%">&nbsp;</td>
  </tr>
  <tr>
    <td width="10%">&nbsp;</td>
    <td width="50%" nowrap>&nbsp;</td>
    <td width="40%">&nbsp;</td>
  </tr>
  <tr>
    <td width="10%">&nbsp;</td>
    <td width="50%" nowrap><font size="2">By /s/ David R. Kowalski</font></td>
    <td width="40%">&nbsp;</td>
  </tr>
  <tr>
    <td width="10%">&nbsp;</td>
    <td width="50%" nowrap><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; David
      R. Kowalski,&nbsp; Senior Vice President & CCO </font></td>
    <td width="40%">&nbsp;</td>
  </tr>
</table>
<br>
<br>
<hr noshade>
</body>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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