-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 R31/1Tk3V2EORRB7Xc+Tq+AYUUoYKo/lgFymgVO99LqK7+eheKAc7AdLLk/BvkeN
 UD+iSTmCp1vF4vhwscyTWg==

<SEC-DOCUMENT>0001104659-04-020730.txt : 20040727
<SEC-HEADER>0001104659-04-020730.hdr.sgml : 20040727
<ACCEPTANCE-DATETIME>20040723162657
ACCESSION NUMBER:		0001104659-04-020730
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040722
FILED AS OF DATE:		20040723

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GEHL CO
		CENTRAL INDEX KEY:			0000856386
		STANDARD INDUSTRIAL CLASSIFICATION:	FARM MACHINERY & EQUIPMENT [3523]
		IRS NUMBER:				390300430
		STATE OF INCORPORATION:			WI
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		143 WATER STREET
		CITY:			WEST BEND
		STATE:			WI
		ZIP:			53095
		BUSINESS PHONE:		2623349461

	MAIL ADDRESS:	
		STREET 1:		143 WATER STREET
		CITY:			WEST BEND
		STATE:			WI
		ZIP:			53095

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Manitou BF S.A.
		CENTRAL INDEX KEY:			0001298110
		STATE OF INCORPORATION:			I0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-18110
		FILM NUMBER:		04929264

	BUSINESS ADDRESS:	
		STREET 1:		ZI 430 ROUTE DE L'AUBINIERE, BP 249
		CITY:			ANCENIS CEDEX
		STATE:			I0
		ZIP:			F-44158
		BUSINESS PHONE:		254 722 8098

	MAIL ADDRESS:	
		STREET 1:		ZI 430 ROUTE DE L'AUBINIERE, BP 249
		CITY:			ANCENIS CEDEX
		STATE:			I0
		ZIP:			F-44158
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>a3.xml
<DESCRIPTION>3
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2004-07-22</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000856386</issuerCik>
        <issuerName>GEHL CO</issuerName>
        <issuerTradingSymbol>GEHL</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001298110</rptOwnerCik>
            <rptOwnerName>Manitou BF S.A.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>Z1 430 ROUTE DE L'AUBINIERE, BP 249</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>ANCENIS CEDEX, FR</rptOwnerCity>
            <rptOwnerState></rptOwnerState>
            <rptOwnerZipCode>F-44158</rptOwnerZipCode>
            <rptOwnerStateDescription>FRANCE</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, par value $0.10 per share</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>961768</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <ownerSignature>
        <signatureName>/s/ Marcel Claude Braud, President</signatureName>
        <signatureDate>2004-07-23</signatureDate>
    </ownerSignature>
</ownershipDocument>

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