UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): April 26, 2012
POLARIS INDUSTRIES INC.
(Exact name of Registrant as specified in its charter)

Minnesota | 1-11411 | 41-1790959
(State of Incorporation) | (Commission File Number) | (I.R.S. Employer Identification No.)

2100 Highway 55
Medina, Minnesota 55340
(Address of principal executive offices)
(Zip Code)
(763) 542-0500
(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

⃞ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

⃞ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

⃞ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

⃞ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 7.01 | REGULATION FD DISCLOSURE.

The presentation materials attached as Exhibit 99.1 to this report will be used by Scott W. Wine, Chief Executive Officer of Polaris Industries Inc. (the “Company”), at the Annual Meeting of Shareholders on April 26, 2012. These materials are also available on the Company’s website at www.polarisindustries.com/irhome.

The information contained in this report is furnished and not deemed to be filed for purposes of Section 18 of the Securities and Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section. The information in this Current Report shall not be incorporated by reference into any filing or other document pursuant to the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing or document.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Date: | April 26, 2012 |
|  | POLARIS INDUSTRIES INC.
|  | /s/ Michael W. Malone
|  | Michael W. Malone
|  | Vice President – Finance and Chief Financial Officer

EXHIBIT INDEX

Exhibit No. | Description
99.1 | Presentation materials dated April 26, 2012 to be used by Scott W. Wine, Chief Executive Officer of Polaris Industries Inc., at the Annual Meeting of Shareholders on April 26, 2012.