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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 CVj+urO6m/NsHCLfW+Z4O+3KGt20KeCe+j72AuiStWhXJc4tVDn2pfPUfAjdN4at
 GvRoaHG4uMiZJcwHf5gj0w==

<SEC-DOCUMENT>0000897101-05-001072.txt : 20050502
<SEC-HEADER>0000897101-05-001072.hdr.sgml : 20050502
<ACCEPTANCE-DATETIME>20050502150625
ACCESSION NUMBER:		0000897101-05-001072
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050429
FILED AS OF DATE:		20050502
DATE AS OF CHANGE:		20050502

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:			AAL  IRVIN E
		CENTRAL INDEX KEY:			0001276538

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06403
		FILM NUMBER:		05790143

	BUSINESS ADDRESS:	
		STREET 1:		18364 N DIAMOND DR
		CITY:			SURPRISE
		STATE:			AZ
		ZIP:			85374
		BUSINESS PHONE:		6235449952
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>wgo052087aal_4ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-04-29</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000107687</issuerCik>
        <issuerName>WINNEBAGO INDUSTRIES INC</issuerName>
        <issuerTradingSymbol>WGO</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001276538</rptOwnerCik>
            <rptOwnerName>AAL  IRVIN E</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>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2005-04-29</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>91</value>
                    <footnoteId id="F2"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>28.755</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>91</value>
                    <footnoteId id="F2"/>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>916</value>
                    <footnoteId id="F3"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Winnebago Stock Units are accrued under the Winnebago Industries, Inc. 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 2/25/05.</footnote>
        <footnote id="F2">Represents amount of Winnebago Stock Units acquired by reporting person on the transaction date.</footnote>
        <footnote id="F3">Represents total amount of Winnebago Stock Units held by reporting person in Winnebago Industries, Inc. 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>2005-05-02</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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