
<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED BALANCE SHEET OF POLARIS INDUSTRIES INC. AS OF JUNE 30, 1997, AND
THE RELATED CONSOLIDATED STATEMENTS OF OPERATIONS, SHAREHOLDERS EQUITY, AND CASH
FLOWS FOR THE QUARTER ENDED JUNE 30, 1997 AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               JUN-30-1997
<CASH>                                           5,897
<SECURITIES>                                         0
<RECEIVABLES>                                   30,614
<ALLOWANCES>                                         0
<INVENTORY>                                    150,564
<CURRENT-ASSETS>                               216,357
<PP&E>                                         177,535
<DEPRECIATION>                                  86,228
<TOTAL-ASSETS>                                 380,612
<CURRENT-LIABILITIES>                          185,436
<BONDS>                                         47,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           264
<OTHER-SE>                                     147,912
<TOTAL-LIABILITY-AND-EQUITY>                   380,612
<SALES>                                        474,522
<TOTAL-REVENUES>                               474,522
<CGS>                                          376,694
<TOTAL-COSTS>                                  376,694
<OTHER-EXPENSES>                                61,741
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               1,854
<INCOME-PRETAX>                                 39,551
<INCOME-TAX>                                    14,238
<INCOME-CONTINUING>                             25,313
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    25,313
<EPS-PRIMARY>                                      .93
<EPS-DILUTED>                                      .93
        

</TABLE>
