-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GlCmczplwgW30J/lVXANwp+Oz7zh4xYRs6B7gkDLhCFOkvjvkE2HwMjAK4nihysu
 1fQAYtKfL8hc1m/eMNlgYA==

<SEC-DOCUMENT>0000897101-06-000711.txt : 20060403
<SEC-HEADER>0000897101-06-000711.hdr.sgml : 20060403
<ACCEPTANCE-DATETIME>20060403160617
ACCESSION NUMBER:		0000897101-06-000711
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060331
FILED AS OF DATE:		20060403
DATE AS OF CHANGE:		20060403

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:		06733575

	BUSINESS ADDRESS:	
		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>wgo061482kitch_4ex.xml
<DESCRIPTION>FORM 4
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-03-31</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>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-03-31</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>182</value>
                    <footnoteId id="F2"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>30.395</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>182</value>
                    <footnoteId id="F2"/>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>22732</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 the earliest of the following events: reporting person's termination of service
 as a director, death, disability or a &quot;change in the effective control of the Company&quot; as defined in the Plan pursuant to an
 election made by reporting person on 12/6/05.</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>2006-04-03</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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