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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 vQhn6T/PJ8zX/5GTQ9pAaw==

<SEC-DOCUMENT>0000912057-97-009336.txt : 19970320
<SEC-HEADER>0000912057-97-009336.hdr.sgml : 19970320
ACCESSION NUMBER:		0000912057-97-009336
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		10
CONFORMED PERIOD OF REPORT:	19961231
FILED AS OF DATE:		19970319
SROS:			NYSE
SROS:			PSE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			POLARIS INDUSTRIES INC/MN
		CENTRAL INDEX KEY:			0000931015
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS TRANSPORTATION EQUIPMENT [3790]
		IRS NUMBER:				411790959
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-20503
		FILM NUMBER:		97559007

	BUSINESS ADDRESS:	
		STREET 1:		1225 HIGHWAY 169 N
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55441
		BUSINESS PHONE:		6125420500

	MAIL ADDRESS:	
		STREET 1:		1225 HIGHWAY 169 N
		STREET 2:		425 LEXINGTON AVE
		CITY:			MINNESOTA
		STATE:			MN
		ZIP:			55441
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>000091205797009336-001-seq1-10-k.txt
<DESCRIPTION>10-K
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.(Q)
<SEQUENCE>2
<FILENAME>000091205797009336-002-seq2-ex-10-q.txt
<DESCRIPTION>CHANGE IN CONTROL AGREEMENT
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.(R)
<SEQUENCE>3
<FILENAME>000091205797009336-003-seq3-ex-10-r.txt
<DESCRIPTION>AMENDMENT
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-11
<SEQUENCE>4
<FILENAME>000091205797009336-004-seq4-ex-11.txt
<DESCRIPTION>COMPUTATION OF NET INCOME PER SHARE
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-13.1
<SEQUENCE>5
<FILENAME>000091205797009336-005-seq5-ex-13-1.txt
<DESCRIPTION>ANNUAL REPORT
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>6
<FILENAME>000091205797009336-006-seq6-ex-21.txt
<DESCRIPTION>SUBSIDIARIES OF THE REGISTRANT
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.(A)
<SEQUENCE>7
<FILENAME>000091205797009336-007-seq7-ex-23-a.txt
<DESCRIPTION>CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.(B)
<SEQUENCE>8
<FILENAME>000091205797009336-008-seq8-ex-23-b.txt
<DESCRIPTION>CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>9
<FILENAME>000091205797009336-009-seq9-ex-24.txt
<DESCRIPTION>POWER OF ATTORNEY
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27
<SEQUENCE>10
<FILENAME>000091205797009336-010-seq10-ex-27.txt
<DESCRIPTION>FINANCIAL DATA SCHEDULE
</DOCUMENT>
</SUBMISSION>