-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 TeFZCtbpjs7YH2Q3clIuPEPjU6syRePIrVacVkqeevhz8idtgk5nBSWXBXj/2WcA
 QYJQYDaVJNMVu94S0k/ULA==

<SEC-DOCUMENT>0000950134-02-009337.txt : 20020809
<SEC-HEADER>0000950134-02-009337.hdr.sgml : 20020809
<ACCEPTANCE-DATETIME>20020809165813
ACCESSION NUMBER:		0000950134-02-009337
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20020630
FILED AS OF DATE:		20020809

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:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11411
		FILM NUMBER:		02725256

	BUSINESS ADDRESS:	
		STREET 1:		2100 HIGHWAY 55
		CITY:			MEDINA
		STATE:			MN
		ZIP:			55340
		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>10-Q
<SEQUENCE>1
<FILENAME>c70966e10vq.htm
<DESCRIPTION>FORM 10-Q FOR QUARTER ENDING JUNE 30, 2002
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.(K)
<SEQUENCE>3
<FILENAME>c70966exv10wxky.txt
<DESCRIPTION>EX-10.(K) AMENDED/RESTATED 364 REVOLVING CREDIT
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(A)
<SEQUENCE>4
<FILENAME>c70966exv99wxay.txt
<DESCRIPTION>EX-99.(A) CERTIFICATION OF CHIEF EXECUTIVE OFFICER
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(B)
<SEQUENCE>5
<FILENAME>c70966exv99wxby.txt
<DESCRIPTION>EX-99.(B) CERTIFICATION OF CHIEF FINANCIAL OFFICER
</DOCUMENT>
</SUBMISSION>