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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 Nq1as8nH8xuRKA4yH7sVitgdaumwxs+GYLkleMRimQJ1AtfoUphRXqdb6coFoAYT
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<SEC-DOCUMENT>0001225208-08-016671.txt : 20081024
<SEC-HEADER>0001225208-08-016671.hdr.sgml : 20081024
<ACCEPTANCE-DATETIME>20081024140416
ACCESSION NUMBER:		0001225208-08-016671
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20081021
FILED AS OF DATE:		20081024
DATE AS OF CHANGE:		20081024

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Delaporte Edward C IV
		CENTRAL INDEX KEY:			0001430380

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33504
		FILM NUMBER:		081139444

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		262-334-9461

	MAIL ADDRESS:	
		STREET 1:		GEHL COMPANY
		STREET 2:		143 WATER STREET
		CITY:			WEST BEND
		STATE:			WI
		ZIP:			53095

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-10-21</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001430380</rptOwnerCik>
            <rptOwnerName>Delaporte Edward C IV</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O GEHL COMPANY</rptOwnerStreet1>
            <rptOwnerStreet2>143 WATER STREET</rptOwnerStreet2>
            <rptOwnerCity>WEST BEND</rptOwnerCity>
            <rptOwnerState>WI</rptOwnerState>
            <rptOwnerZipCode>53095</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isOfficer>1</isOfficer>
            <officerTitle>VP, Information Technology</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Appreciation Right</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>15.08</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2008-10-21</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>D</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>2500</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2018-03-23</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>2500</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">These Stock Appreciation Rights, granted on 3/24/2008, vest and become exercisable in three equal annual installments on 3/24/2009, 3/24/2010 and 3/24/2011 and will be settled in cash.</footnote>
        <footnote id="F2">Immediately prior to the acceptance by Tenedor Corporation (&quot;Tenedor&quot;) for payment of the shares tendered pursuant to the tender offer (the &quot;Tender Offer&quot;) pursuant to the Agreement and Plan of Merger (the &quot;Merger Agreement&quot;), dated September 7, 2008, among Manitou BF S.A., Tenedor and Gehl Company, each outstanding stock option, restricted stock or stock appreciation right award held by the reporting person was cancelled and converted into the right to receive from Gehl Company an amount equal to (a) the number shares previously underlying such award, multiplied by (b) $30.00 per share, less the exercise price, if any, of the award.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Michael J. Mulcahy, Attorney-in-Fact</signatureName>
        <signatureDate>2008-10-24</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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