<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED BALANCE SHEET OF POLARIS INDUSTRIES INC. AS OF SEPTEMBER 30, 2000
AND THE RELATED CONSOLIDATED STATEMENTS OF OPERATIONS, SHAREHOLDER'S EQUITY AND
CASH FLOWS FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2000 AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> SEP-30-2000
<CASH> 5,854
<SECURITIES> 0
<RECEIVABLES> 82,702
<ALLOWANCES> 0
<INVENTORY> 171,012
<CURRENT-ASSETS> 301,733
<PP&E> 321,836
<DEPRECIATION> 158,425
<TOTAL-ASSETS> 545,023
<CURRENT-LIABILITIES> 284,482
<BONDS> 0
0
0
<COMMON> 237
<OTHER-SE> 190,304
<TOTAL-LIABILITY-AND-EQUITY> 545,023
<SALES> 1,010,738
<TOTAL-REVENUES> 1,010,738
<CGS> 752,933
<TOTAL-COSTS> 752,933
<OTHER-EXPENSES> 175,002
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 5,931
<INCOME-PRETAX> 85,587
<INCOME-TAX> 30,384
<INCOME-CONTINUING> 55,203
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 55,203
<EPS-BASIC> 2.34
<EPS-DILUTED> 2.33
</TABLE>