EXHIBIT 99


                      [POLARIS INDUSTRIES INC. LETTERHEAD]

                                                                  March 22, 2002



United States Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549

Dear Sir or Madam:

This letter is being furnished to you pursuant to Temporary Note 3T to Article 3
of Regulation S-X in connection with the filing of the Form 10-K (the "Form
10-K") of Polaris Industries Inc. (the "Company") for the fiscal year of the
Company ended December 31, 2001.

Item 8 of the Form 10-K incorporates by reference the financial statements
required by such Item and the report of Arthur Andersen LLP ("Andersen"), as the
Company's independent public accountant for the year ended December 31, 2001
with respect to such financial statements, from the Company's Annual Report to
Shareholders for the year ended December 31, 2001.

The Form 10-K also contains a financial statement schedule, Schedule
II-Valuation and Qualifying Accounts for the fiscal years ended December 31,
2001, 2000 and 1999, and the report of Andersen with respect to such schedule.

The Company has received the written representations of Andersen that the audits
that were the subject of the reports referred to above were subject to
Andersen's quality control system for the U.S. accounting and auditing practice
to provide reasonable assurance that the engagement was conducted in compliance
with professional standards, that there was appropriate continuity of Andersen
personnel working on the audits, availability of national office consultation,
and availability of personnel at foreign affiliates of Andersen to conduct the
relevant portions of the audits.

Very truly yours,

Polaris Industries Inc.

By: /s/ Michael W. Malone

Michael W. Malone
Vice President-Finance,
Chief Financial Officer and
Secretary