<ARTICLE> 5
<LEGEND>
This Schedule contains Summary Financial Information extracted from the
consolidated balance sheet of Polaris Industries Inc. as of June 30, 2000 and
the related consolidated statements of operations, shareholder's equity and cash
flows for the six months ended June 30, 2000 and is qualified in its entirety by
reference to such Financial Statements.

<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               JUN-30-2000
<CASH>                                           5,560
<SECURITIES>                                         0
<RECEIVABLES>                                   51,293
<ALLOWANCES>                                         0
<INVENTORY>                                    169,158
<CURRENT-ASSETS>                               265,687
<PP&E>                                         307,826
<DEPRECIATION>                                 146,739
<TOTAL-ASSETS>                                 500,011
<CURRENT-LIABILITIES>                          240,654
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           238
<OTHER-SE>                                     169,119
<TOTAL-LIABILITY-AND-EQUITY>                   500,011
<SALES>                                        613,776
<TOTAL-REVENUES>                               613,776
<CGS>                                          463,688
<TOTAL-COSTS>                                  463,688
<OTHER-EXPENSES>                               111,296
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               3,515
<INCOME-PRETAX>                                 40,212
<INCOME-TAX>                                    14,275
<INCOME-CONTINUING>                             25,937
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    25,937
<EPS-BASIC>                                       1.09
<EPS-DILUTED>                                     1.09