
<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 DECEMBER 31, 1997,
AND RELATED CONSOLIDATED STATEMENTS OF OPERATIONS, SHAREHOLDERS' EQUITY, AND
CASH FLOWS FOR THE QUARTER ENDED DECEMBER 31, 1997 AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000

<S>                             <C>
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               DEC-31-1997
<CASH>                                           1,233
<SECURITIES>                                         0
<RECEIVABLES>                                   42,593
<ALLOWANCES>                                         0
<INVENTORY>                                    139,544
<CURRENT-ASSETS>                               217,458
<PP&E>                                         184,372
<DEPRECIATION>                                  86,352
<TOTAL-ASSETS>                                 384,746
<CURRENT-LIABILITIES>                          191,111
<BONDS>                                         24,400
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           260
<OTHER-SE>                                     168,975
<TOTAL-LIABILITY-AND-EQUITY>                   384,746
<SALES>                                      1,048,296
<TOTAL-REVENUES>                             1,048,296
<CGS>                                          785,758
<TOTAL-COSTS>                                  785,758
<OTHER-EXPENSES>                               169,436
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               2,829
<INCOME-PRETAX>                                102,162
<INCOME-TAX>                                    36,779
<INCOME-CONTINUING>                             65,383
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    65,383
<EPS-PRIMARY>                                     2.45
<EPS-DILUTED>                                     2.45


</TABLE>
