GEHL CO
11-K, 1994-06-29
FARM MACHINERY & EQUIPMENT
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                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C.  20549

                                    Form 11-K


   /X/  ANNUAL REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE
        ACT OF 1934 for the fiscal year ended December 31, 1993.

        or

   / /  TRANSITION REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES
        EXCHANGE ACT OF 1934 for the transition period from
        ___________________ to ___________________.

   Commission File Number 0-18110

   A.   Full title of the plan and the address of the plan, if different from
        that of the issuer named below:

                                GEHL SAVINGS PLAN

   B.   Name of issuer of the securities held pursuant to the plan and the
        address of its principal executive office:

   GEHL COMPANY
   143 Water Street
   West Bend, Wisconsin  53095

   <PAGE>
                              REQUIRED INFORMATION


             The following financial statements and schedules of the Gehl
   Savings Plan, prepared in accordance with the financial reporting
   requirements of the Employee Retirement Income Security Act of 1974, as
   amended, are filed herewith.  [Financial statements and schedules
   accompanying the filing made with the Securities and Exchange Commission
   via EDGAR were filed in hard copy under cover of Form SE.]

   <PAGE>
                                   SIGNATURES

             The Plan.  Pursuant to the requirements of the Securities
   Exchange Act of 1934, the trustee of the Gehl Savings Plan has duly caused
   this Annual Report to be signed on its behalf by the undersigned thereunto
   duly authorized, in the City of Brookfield and the State of Wisconsin,
   this 27th day of June, 1994.


   GEHL SAVINGS PLAN

   By:  Bank One Wisconsin Trust Company, NA



        /s/ Ellen B. Roberts                                                 
        Ellen B. Roberts,
        Assistant Vice President

   <PAGE>
                                  EXHIBIT INDEX
                                GEHL SAVINGS PLAN
                                    FORM 11-K

      Exhibit No.                                    Exhibit

         (23)                                   Consent of Price
                                                   Waterhouse



                                                                  Exhibit 23




                       CONSENT OF INDEPENDENT ACCOUNTANTS


   We hereby consent to the incorporation by reference in the Registration
   Statement on Form S-8 (No. 33-39150) of Gehl Company of our report dated
   June 15, 1994 appearing on page 1 of the Financial Statements and
   Schedules of the Gehl Savings Plan included in this Annual Report on
   Form 11-K.

   PRICE WATERHOUSE

   Milwaukee, Wisconsin
   June 27, 1994


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