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                                                                   EXHIBIT 23.1

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement of our report dated January 29,
1999, included in Polaris Industries Inc.'s Annual Report on Form 10-K for
the year ended December 31, 1998 and to all references to our Firm included
in this Registration Statement.


                                                     /s/ ARTHUR ANDERSEN LLP


Minneapolis, Minnesota,
   January 10, 2000


