<SEC-DOCUMENT>0001950047-23-002290.txt : 20230712
<SEC-HEADER>0001950047-23-002290.hdr.sgml : 20230712
<ACCEPTANCE-DATETIME>20230712163344
ACCESSION NUMBER:		0001950047-23-002290
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230712
DATE AS OF CHANGE:		20230712

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Polaris Inc.
		CENTRAL INDEX KEY:			0000931015
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS TRANSPORTATION EQUIPMENT [3790]
		IRS NUMBER:				411790959
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	001-11411
		FILM NUMBER:		231085039

	BUSINESS ADDRESS:	
		STREET 1:		2100 HIGHWAY 55
		CITY:			MEDINA
		STATE:			MN
		ZIP:			55340
		BUSINESS PHONE:		(763) 542-0500

	MAIL ADDRESS:	
		STREET 1:		2100 HIGHWAY 55
		STREET 2:		NONE
		CITY:			MEDINA
		STATE:			MN
		ZIP:			55340

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	POLARIS INDUSTRIES INC/MN
		DATE OF NAME CHANGE:	19941004

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Williams James P
		CENTRAL INDEX KEY:			0001375356

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		STREET 1:		600 TRAVIS, SUITE 5800
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77002
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:ns2="http://www.sec.gov/edgar/common">
    <headerData>
        <submissionType>144</submissionType>
        <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0001375356</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
            <liveTestFlag>LIVE</liveTestFlag>



        </filerInfo>
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    <formData>
        <issuerInfo>
            <issuerCik>0000931015</issuerCik>
            <issuerName>POLARIS INC</issuerName>
            <secFileNumber>001-11411</secFileNumber>
            <issuerAddress>
                <ns2:street1>2100 Highway 55</ns2:street1>
                <ns2:city>Medina</ns2:city>
                <ns2:stateOrCountry>MN</ns2:stateOrCountry>
                <ns2:zipCode>55340</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>763	542-0500</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>JAMES P WILLIAMS</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Officer</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>E*TRADE FINANCIAL CORPORATION</name>
                <address>
                    <ns2:street1>3 EDISON DRIVE</ns2:street1>
                    <ns2:city>ALPHARETTA</ns2:city>
                    <ns2:stateOrCountry>GA</ns2:stateOrCountry>
                    <ns2:zipCode>30005</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>14000</noOfUnitsSold>
            <aggregateMarketValue>1820011.20</aggregateMarketValue>
            <noOfUnitsOutstanding>56906568</noOfUnitsOutstanding>
            <approxSaleDate>07/12/2023</approxSaleDate>
            <securitiesExchangeName>NYSE</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <acquiredDate>07/12/2023</acquiredDate>
            <natureOfAcquisitionTransaction>Stock Option Exercise</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>14000</amountOfSecuritiesAcquired>
            <paymentDate>07/12/2023</paymentDate>
            <natureOfPayment>Cash</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>07/12/2023</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>02/21/2023</planAdoptionDate>
            </planAdoptionDates>
            <signature>JAMES P WILLIAMS</signature>
        </noticeSignature>
    </formData>
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</SEC-DOCUMENT>
