<SEC-DOCUMENT>0001972362-23-000519.txt : 20230728
<SEC-HEADER>0001972362-23-000519.hdr.sgml : 20230728
<ACCEPTANCE-DATETIME>20230728174622
ACCESSION NUMBER:		0001972362-23-000519
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230728
DATE AS OF CHANGE:		20230728

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:		231124438

	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:			Eastman Stephen L.
		CENTRAL INDEX KEY:			0001540958

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		STREET 1:		2100 HIGHWAY 55
		CITY:			MEDINA
		STATE:			MN
		ZIP:			55340
</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:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001540958</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000931015</issuerCik>
      <issuerName>Polaris Inc.</issuerName>
      <secFileNumber>001-11411</secFileNumber>
      <issuerAddress>
        <com:street1>2100 HIGHWAY 55</com:street1>
        <com:city>MEDINA</com:city>
        <com:stateOrCountry>MN</com:stateOrCountry>
        <com:zipCode>55340</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>(763) 542-0500</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Eastman Stephen L.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>COMMON</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>ETRADE FINANCIAL CORPORATION</name>
        <address>
          <com:street1>3 EDISON DRIVE</com:street1>
          <com:city>ALPHARETTA</com:city>
          <com:stateOrCountry>GA</com:stateOrCountry>
          <com:zipCode>30005</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>10000</noOfUnitsSold>
      <aggregateMarketValue>1358168.23</aggregateMarketValue>
      <noOfUnitsOutstanding>56700000</noOfUnitsOutstanding>
      <approxSaleDate>07/28/2023</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>COMMON</securitiesClassTitle>
      <acquiredDate>07/28/2023</acquiredDate>
      <natureOfAcquisitionTransaction>STOCK OPTION EXERCISE</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>10000</amountOfSecuritiesAcquired>
      <paymentDate>07/28/2023</paymentDate>
      <natureOfPayment>COMPENSATION</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>07/28/2023</noticeDate>
      <signature>/s/ Stephen Luce Eastman</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
