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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 S8PDABEPWpJtWK5RhpMabVeXAIucqdLlQfMzhgMMJLAnqKuuFl8CwWpodpDubmq0
 gxaEMs8hO69ulOkeNsoInA==

<SEC-DOCUMENT>0000897101-03-001199.txt : 20031002
<SEC-HEADER>0000897101-03-001199.hdr.sgml : 20031002
<ACCEPTANCE-DATETIME>20031002122726
ACCESSION NUMBER:		0000897101-03-001199
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20030930
FILED AS OF DATE:		20031002

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WINNEBAGO INDUSTRIES INC
		CENTRAL INDEX KEY:			0000107687
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR HOMES [3716]
		IRS NUMBER:				420802678
		STATE OF INCORPORATION:			IA
		FISCAL YEAR END:			0828

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 152
		CITY:			FOREST CITY
		STATE:			IA
		ZIP:			50436
		BUSINESS PHONE:		5155826808

	MAIL ADDRESS:	
		STREET 1:		P O BOX 152
		CITY:			FOREST CITY
		STATE:			IA
		ZIP:			50436

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MODERNISTIC INDUSTRIES INC
		DATE OF NAME CHANGE:	19670528

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			KITCH GERALD C
		CENTRAL INDEX KEY:			0001226273

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06403
		FILM NUMBER:		03922928

	BUSINESS ADDRESS:	
		STREET 1:		WINNEBAGO INDUSTRIES, INC.,
		STREET 2:		P.O. BOX 152
		CITY:			FOREST CITY
		STATE:			IA
		ZIP:			50436
		BUSINESS PHONE:		6415853535

	MAIL ADDRESS:	
		STREET 1:		WINNEBAGO INDUSTRIES, INC.,
		STREET 2:		P.O. BOX 152
		CITY:			FOREST CITY
		STATE:			IA
		ZIP:			50436
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>wgo034233s1kitch_4ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<!-- - EDGAR Ease Plus 1.0                                   07/25/03  TT    -->
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>
   <periodOfReport>2003-09-30</periodOfReport>
   <notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000107687</issuerCik>
        <issuerName>WINNEBAGO INDUSTRIES INC</issuerName>
        <issuerTradingSymbol>WGO</issuerTradingSymbol>
   </issuer>
   <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001226273</rptOwnerCik>
            <rptOwnerName>KITCH GERALD C</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>WINNEBAGO INDUSTRIES, INC.,</rptOwnerStreet1>
            <rptOwnerStreet2>P.O. BOX 152</rptOwnerStreet2>
            <rptOwnerCity>FOREST CITY</rptOwnerCity>
            <rptOwnerState>IA</rptOwnerState>
            <rptOwnerZipCode>50436</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
         <isDirector>1</isDirector>
         <isOfficer>0</isOfficer>
         <isTenPercentOwner>0</isTenPercentOwner>
         <isOther>0</isOther>
      </reportingOwnerRelationship>
   </reportingOwner>
 <derivativeTable>
   <derivativeTransaction>
      <securityTitle>
         <value>Winnebago Stock Units</value>
      </securityTitle>
      <conversionOrExercisePrice>
            <footnoteId id="F1"/>
      </conversionOrExercisePrice>
      <transactionDate>
         <value>2003-09-30</value>
      </transactionDate>
      <transactionCoding>
         <transactionFormType>4</transactionFormType>
         <transactionCode>A</transactionCode>
         <equitySwapInvolved>0</equitySwapInvolved>
      </transactionCoding>
      <transactionAmounts>
         <transactionShares>
           <value>60</value>
         </transactionShares>
         <transactionPricePerShare>
           <value>44.80</value>
         </transactionPricePerShare>
         <transactionAcquiredDisposedCode>
           <value>A</value>
         </transactionAcquiredDisposedCode>
      </transactionAmounts>
      <exerciseDate>
            <footnoteId id="F1"/>
      </exerciseDate>
      <expirationDate>
            <footnoteId id="F1"/>
      </expirationDate>
      <underlyingSecurity>
         <underlyingSecurityTitle>
           <value>Common Stock</value>
         </underlyingSecurityTitle>
         <underlyingSecurityShares>
           <value>60</value>
            <footnoteId id="F2"/>
         </underlyingSecurityShares>
      </underlyingSecurity>
      <postTransactionAmounts>
         <sharesOwnedFollowingTransaction>
           <value>9718</value>
            <footnoteId id="F3"/>
         </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
         <directOrIndirectOwnership>
           <value>D</value>
         </directOrIndirectOwnership>
      </ownershipNature>
   </derivativeTransaction>
 </derivativeTable>
   <footnotes>
      <footnote id="F1"> Winnebago Stock Units were accrued under the Winnebago Directors Deferred Compensation Plan and are to be settled 100% in Winnebago common stock upon reporting person's termination of service as a director, pursuant to an election made by reporting person on 10/4/97.</footnote>

      <footnote id="F2"> Represents amount of Winnebago Stock Units acquired on the transaction date.</footnote>

      <footnote id="F3"> Represents total amount of Winnebago Stock Units held by reporting person in Directors Deferred Compensation Plan as of reporting date.</footnote>
   </footnotes>
   <ownerSignature>
      <signatureName>/s/Raymond M. Beebe, Secretary, Winnebago Industries, Inc. under Power of Attorney</signatureName>
      <signatureDate>2003-10-02</signatureDate>
   </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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