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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001225208-08-016677.txt : 20081024
<SEC-HEADER>0001225208-08-016677.hdr.sgml : 20081024
<ACCEPTANCE-DATETIME>20081024140429
ACCESSION NUMBER:		0001225208-08-016677
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:			HERTZKE BRUCE D
		CENTRAL INDEX KEY:			0001183150

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33504
		FILM NUMBER:		081139451

	MAIL ADDRESS:	
		STREET 1:		MTS SYSTEMS CORP
		STREET 2:		14000 TECHNOLOGY DR
		CITY:			EDEN PRAIRIE
		STATE:			MN
		ZIP:			55344

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>0001183150</rptOwnerCik>
            <rptOwnerName>HERTZKE BRUCE D</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>
            <isDirector>1</isDirector>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Options (Right to Buy)</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>16.36</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2008-10-21</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>D</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>3000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                    <footnoteId id="F3"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2018-04-27</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>3000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Options (Right to Buy)</value>
                <footnoteId id="F4"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>30.84</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2008-10-21</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>D</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>3000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                    <footnoteId id="F3"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2017-04-29</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>3000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">These options were granted on 4/28/2008 to the reporting person under the Gehl Company 2004 Equity Incentive Plan.</footnote>
        <footnote id="F2">These options are subject to a three-year period following the date of grant during which such options vest and become exercisable on a cumulative basis with respect to one-third of the shares covered by the options each year. The options are subject to immediate vesting following the occurrence of certain events.</footnote>
        <footnote id="F3">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>
        <footnote id="F4">These options were granted on 4/30/2007 to the reporting person under the Gehl Company 2004 Equity Incentive Plan.</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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