
<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 SEPTEMBER 30, 1997,
AND THE RELATED CONSOLIDATED STATEMENTS OF OPERATIONS, SHAREHOLDERS' EQUITY, AND
CASH FLOWS FOR THE QUARTER ENDED SEPTEMBER 30, 1997 AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000

<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                           5,404
<SECURITIES>                                         0
<RECEIVABLES>                                   43,777
<ALLOWANCES>                                         0
<INVENTORY>                                    163,531
<CURRENT-ASSETS>                               242,048
<PP&E>                                         185,567
<DEPRECIATION>                                  93,865
<TOTAL-ASSETS>                                 411,078
<CURRENT-LIABILITIES>                          211,698
<BONDS>                                         40,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           262
<OTHER-SE>                                     159,118
<TOTAL-LIABILITY-AND-EQUITY>                   411,078
<SALES>                                        767,950
<TOTAL-REVENUES>                               767,950
<CGS>                                          598,667
<TOTAL-COSTS>                                  598,667
<OTHER-EXPENSES>                               102,049
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               2,484
<INCOME-PRETAX>                                 73,364
<INCOME-TAX>                                    26,411
<INCOME-CONTINUING>                             46,953
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    46,953
<EPS-PRIMARY>                                     1.75
<EPS-DILUTED>                                     1.75


</TABLE>
