
<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED BALANCE SHEET OF POLARIS INDUSTRIES INC. AS OF DECEMBER 31, 1999,
AND THE RELATED STATEMENTS OF OPERATIONS, SHAREHOLDERS EQUITY AND CASH FLOWS FOR
THE YEAR ENDED DECEMBER 31, 1999 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-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               DEC-31-1999
<CASH>                                           6,184
<SECURITIES>                                         0
<RECEIVABLES>                                   53,293
<ALLOWANCES>                                         0
<INVENTORY>                                    118,062
<CURRENT-ASSETS>                               214,714
<PP&E>                                         275,567
<DEPRECIATION>                                 124,645
<TOTAL-ASSETS>                                 442,027
<CURRENT-LIABILITIES>                          233,800
<BONDS>                                         40,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           242
<OTHER-SE>                                     167,985
<TOTAL-LIABILITY-AND-EQUITY>                   442,027
<SALES>                                      1,321,076
<TOTAL-REVENUES>                             1,321,076
<CGS>                                          992,736
<TOTAL-COSTS>                                  992,736
<OTHER-EXPENSES>                               214,694
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               4,285
<INCOME-PRETAX>                                118,335
<INCOME-TAX>                                    42,009
<INCOME-CONTINUING>                             76,326
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    76,326
<EPS-BASIC>                                       3.09
<EPS-DILUTED>                                     3.07


</TABLE>
