-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Dt5lM+GLcYy+DdAoAyYY/TDzZpDwLOlBUUfO9gLXqPuJEwH574RkOhdHiD5l8QCH
 4+QyuqaewmnYUgwOi6pqaA==

<SEC-DOCUMENT>0000912057-97-014334.txt : 19970429
<SEC-HEADER>0000912057-97-014334.hdr.sgml : 19970429
ACCESSION NUMBER:		0000912057-97-014334
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	19970428
ITEM INFORMATION:		Other events
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		19970428
SROS:			NYSE

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11411
		FILM NUMBER:		97588723

	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>8-K
<SEQUENCE>1
<FILENAME>000091205797014334-001-seq1-8-k.txt
<DESCRIPTION>8-K
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>000091205797014334-002-seq2-ex-99.txt
<DESCRIPTION>EXHIBIT 99
</DOCUMENT>
</SUBMISSION>