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<P align="center"><FONT size="2">As filed with the Securities and Exchange Commission on March&nbsp;18, 2002</FONT>




<P align="right"><FONT size="2">Registration No.&nbsp;333-______
</FONT>

<P align="center"><FONT size="2"><B>SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</B><BR>




_______________</FONT>




<P align="center"><FONT size="2"><B>FORM S-8<BR>
REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</B><BR>




_______________</FONT>




<P align="center"><FONT size="2"><B>POLARIS INDUSTRIES INC.</B><BR>
(Exact name of registrant as specified in its charter)</FONT>




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        <TD align="center" valign="top"><FONT size="2"><B>Minnesota</B><BR>
(state or other jurisdiction of<BR>
incorporation or organization)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<B>41-1790959</B><BR>
(I.R.S. Employer Identification<BR>
Number)</FONT></TD>
</TR>
</TABLE>
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<P align="center"><FONT size="2">_______________</FONT>




<P align="center"><FONT size="2">2100 Highway 55<BR>
Medina, Minnesota 55340<BR>
(Address, including zip code, of registrant&#146;s principal executive offices)</FONT>




<P align="center"><FONT size="2">_______________</FONT>




<P align="center"><FONT size="2"><B>POLARIS INDUSTRIES INC. 1995 STOCK OPTION PLAN<BR>
POLARIS INDUSTRIES INC. 1996 RESTRICTED STOCK PLAN</B><BR>
(Full title of the plan)<BR>




_______________</FONT>




<P align="center"><FONT size="2">Michael W. Malone, Vice President-Finance,<BR>
Chief Financial Officer, and Secretary<BR>
Polaris Industries Inc.<BR>
2100 Highway 55<BR>
Medina, Minnesota 55340<BR>
(753)&nbsp;542-0500<BR>
(Name, address, including zip code and telephone number, including area code, of agent for service)<BR>




_______________</FONT>




<P align="center"><FONT size="2"><B>Copy to:</B><BR>
James C. Melville<BR>
Kaplan, Strangis and Kaplan, P.A.<BR>
5500 Wells Fargo Center, 90 South Seventh Street<BR>
Minneapolis, Minnesota 55402<BR>
(612)&nbsp;375-1138</FONT>




<P align="center"><FONT size="2"></FONT>

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<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

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<TR><TD colspan="9"><A HREF="#000">CALCULATION OF REGISTRATION FEE</A></TD></TR>
<TR><TD colspan="9"><A HREF="#001">EXPLANATORY NOTE</A></TD></TR>
<TR><TD colspan="9"><A HREF="#002">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#003">INDEX TO EXHIBITS</A></TD></TR>
<TR><TD colspan="9"><A HREF="c68135ex5.txt">Opinion of Kaplan, Strangis and Kaplan, P.A.</A></TD></TR>
<TR><TD colspan="9"><A HREF="c68135ex23-1.txt">Consent of Arthur Andersen LLP</A></TD></TR>
<TR><TD colspan="9"><A HREF="c68135ex24.txt">Power of Attorney</A></TD></TR>
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<!-- link1 "CALCULATION OF REGISTRATION FEE" -->
<DIV align="left"><A NAME="000"></A></DIV>
<P align="center"><FONT size="2"><B>CALCULATION OF REGISTRATION FEE</B>
</FONT>

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        <TD nowrap align="center" colspan="2"><FONT size="1"><B>Title of Securities to</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD colspan="3" nowrap align="center" ><FONT size="1"><B>Amount to be</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="2"><FONT size="1"><B>Proposed Maximum</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="2"><FONT size="1"><B>Proposed Maximum</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="2"><FONT size="1"><B>Amount of</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
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        <TD nowrap align="center" colspan="2"><FONT size="1"><B>be Registered</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Registered(1)</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="2"><FONT size="1"><B>Offering Price per</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="2"><FONT size="1"><B>Aggregate Offering</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="2"><FONT size="1"><B>Registration Fee</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
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        <TD nowrap align="center" colspan="2"><FONT size="1"><B></B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="2"><FONT size="1"><B></B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD colspan="3" nowrap align="center" ><FONT size="1"><B>Share (2)</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="2"><FONT size="1"><B>Price</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="2"><FONT size="1"><B></B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
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<TR valign="bottom" bgcolor="#eeeeee">
        <TD colspan="2"><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">1995 Stock Option Plan:</FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Common Stock</FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD colspan="3" align="center" nowrap><FONT size="2">1,750,000 shares</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center"><FONT size="2"></FONT></TD>
        <TD align="center"><FONT size="2">$</FONT></TD>
        <TD align="center"><FONT size="2">63.90</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center"><FONT size="2"></FONT></TD>
        <TD align="center"><FONT size="2">$</FONT></TD>
        <TD align="center"><FONT size="2">111,825,000</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center"><FONT size="2"></FONT></TD>
        <TD align="center"><FONT size="2">$</FONT></TD>
        <TD align="center"><FONT size="2">10,287.90</FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#eeeeee">
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Par Value $.01</FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>
<TR valign="bottom">
        <TD colspan="2"><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">1996 Restricted Stock Plan:</FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
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        <TD><FONT size="2">&nbsp;</FONT></TD>
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        <TD><FONT size="2">&nbsp;</FONT></TD>
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        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom" bgcolor="#eeeeee">
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Common Stock</FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD colspan="3" align="center"><FONT size="2">550,000 shares</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"></FONT></TD>
        <TD align="center"><FONT size="2">$</FONT></TD>
        <TD align="center"><FONT size="2">63.90</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center"><FONT size="2"></FONT></TD>
        <TD align="center"><FONT size="2">$</FONT></TD>
        <TD align="center"><FONT size="2">35,145,000</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"></FONT></TD>
        <TD align="center"><FONT size="2">$</FONT></TD>
        <TD align="center"><FONT size="2">3,233.34</FONT></TD>
</TR>

<TR valign="bottom">
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Par Value $.01</FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
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<P>
<HR size="1" width="18%" align="left" noshade>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp; This Registration Statement covers, in addition to the number of
shares stated above, an indeterminate number of additional shares of Common
Stock, $.01 par value (the &#147;Common Stock&#148;) of Polaris Industries Inc. (the
&#147;Registrant&#148;) that may be necessary to adjust the number of shares of the
Registrant&#146;s Common Stock reserved for issuance under the Polaris Industries
Inc. 1995 Stock Option Plan and the Polaris Industries Inc. 1996 Restricted
Stock Plan as the result of any future stock split, stock dividend, or similar
adjustment of the outstanding Common Stock of the Registrant in accordance with
Rule&nbsp;416 under the Securities Act of 1933, as amended.

</FONT>


<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp; Estimated
by the Registrant solely for the purpose of calculating the
registration fee pursuant to Rule&nbsp;457(h) and is based upon the average of the
high and low prices of the Registrant&#146;s Common Stock as reported on the New York
Stock Exchange on March&nbsp;14, 2002.

</FONT>

<P align="center"><FONT size="2">2</FONT>

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<!-- link1 "EXPLANATORY NOTE" -->
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<P align="center"><FONT size="2"><B>EXPLANATORY NOTE</B>
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to General Instruction E of Form&nbsp;S-8 under the Securities Act of
1933, as amended (the &#147;Act&#148;), this Registration Statement is filed to register
additional shares of the common stock, par value $.01 per share (&#147;Common
Stock&#148;) of Polaris Industries Inc., a Minnesota corporation (the &#147;Registrant&#148;),
as follows:

</FONT>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="93%"><FONT size="2">1,750,000 additional shares of Common Stock reserved for
issuance upon the exercise of stock options granted under the
Polaris Industries Inc. 1995 Stock Option Plan, as amended and
restated (the &#147;1995 Plan&#148;); and</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="93%"><FONT size="2">550,000 shares of Common Stock of the Registrant reserved for
the issuance of restricted stock awards granted under the Polaris
Industries Inc. 1996 Restricted Stock Plan, as amended and restated
(the &#147;1996 Plan&#148;).</FONT></TD>
</TR>
</TABLE>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On June&nbsp;12, 1995, the Registrant filed a Registration Statement on Form
S-8 (Registration No.&nbsp;033-60157) to register 900,000 shares of its Common Stock
reserved for issuance under the 1995 Plan; pursuant to Rule&nbsp;416 of the Act, as
the result of a 50% share dividend declared subsequent to the original filing,
450,000 additional shares, or an aggregate of 1,350,000 shares, of Common Stock
are covered by the Registration Statement filed on June&nbsp;12, 1995. On June&nbsp;7,
1996, the Registrant filed a Registration Statement on Form&nbsp;S-8 (Registration
No.&nbsp;333-05463) to register 500,000 shares of the Registrant&#146;s Common Stock
reserved for issuance under the 1996 Plan (collectively, the &#147;Prior
Registration Statements&#148;). The Registrant&#146;s Prior Registration Statements are
currently effective and the content thereof is incorporated herein by
reference.

</FONT>


<P align="left"><FONT size="2"><B>Item&nbsp;8. Exhibits.</B>
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following Exhibits are filed as part of this Registration Statement:

</FONT>


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        <TD valign="top"><FONT size="2">4.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Polaris Industries Inc. 1995 Stock Option Plan,
as amended and restated, incorporated by reference to Annex B
to Registrant&#146;s Definitive Proxy Statement on Schedule&nbsp;14A
filed on March&nbsp;23, 2001.</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">4.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Polaris Industries Inc. 1996 Restricted Stock
Plan, as amended and restated, incorporated by reference to
Annex C to Registrant&#146;s Definitive Proxy Statement on Schedule
14A filed on March&nbsp;23, 2001.</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">5</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Opinion of Kaplan, Strangis and Kaplan, P.A.</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Arthur Andersen LLP</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Kaplan, Strangis and Kaplan, P.A.
(included in Exhibit&nbsp;5)</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">24</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Power of Attorney</FONT></TD>
</TR>
</TABLE>
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<P align="center"><FONT size="2">3</FONT>

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<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="002"></A></DIV>
<P align="center"><FONT size="2"><B>SIGNATURES</B>
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended,
the Registrant certifies that it has reasonable grounds to believe that it
meets all of the requirements for filing on Form&nbsp;S-8 and has duly caused this
Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Minneapolis, State of Minnesota, on March&nbsp;18,
2002.

</FONT>


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        <TD width="100%">&nbsp;</TD>
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<TR valign="bottom">
        <TD valign="top"><FONT size="2">POLARIS INDUSTRIES INC</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">By:    /s/ Thomas C. Tiller<BR><HR size="1" noshade>
             Thomas C. Tiller,<BR>
             Chief Executive Officer</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended,
this Registration Statement has been signed by the following persons in the
capacities and on the date indicated.

</FONT>


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        <TD width="15%">&nbsp;</TD>
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        <TD nowrap align="center"><FONT size="1"><B>Signature</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="1"><B>Title</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="1"><B>Date</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><P align="center">&nbsp;<BR>
</FONT><HR size="1" noshade><FONT size="2">
W. Hall Wendel, Jr.</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Chairman of the Board and<BR>
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">March 18, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><P align="center">/s/ Thomas C. Tiller<BR>
</FONT><HR size="1" noshade><FONT size="2">
Thomas C. Tiller</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Chief Executive Officer and<BR>
Director (Principal Executive<BR>
Officer)
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">March 18, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><P align="center">/s/ Michael W.Malone<BR>
</FONT><HR size="1" noshade><FONT size="2">
Michael W. Malone</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Vice President - Finance,<BR>
Chief Financial Officer and<BR>
Secretary (Principal Financial<BR>
and Accounting Officer)
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">March 18, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><P align="center">*<BR>
</FONT><HR size="1" noshade><FONT size="2">
Andris A. Baltins</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">March 18, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><P align="center">*<BR>
</FONT><HR size="1" noshade><FONT size="2">
William E. Fruhan, Jr.</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">March 18, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><P align="center">*<BR>
</FONT><HR size="1" noshade><FONT size="2">
John R. Menard, Jr.</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">March 18, 2002</FONT></TD>
</TR>
</TABLE>
</CENTER>


<P align="center"><FONT size="2">4</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="32%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="43%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="15%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><P align="center">*<BR>
</FONT><HR size="1" noshade><FONT size="2">
Robert S. Moe</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">March 18, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><P align="center">*<BR>
</FONT><HR size="1" noshade><FONT size="2">
Gregory R. Palen</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">March 18, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><P align="center">*<BR>
</FONT><HR size="1" noshade><FONT size="2">
R.M. (Mark) Schreck</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">March 18, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><P align="center">&nbsp;<BR>
</FONT><HR size="1" noshade><FONT size="2">
J. Richard Stonesifer</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">March 18, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><P align="center">*<BR>
</FONT><HR size="1" noshade><FONT size="2">
Richard A. Zona</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">March 18, 2002</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">*By:  /s/Thomas C. Tiller<BR>
</FONT><HR size="1" noshade><FONT size="2">
Thomas C. Tiller<BR>
Attorney-in-Fact</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">March 18, 2002</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P>
<HR size="1" width="18%" align="left" noshade>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">&nbsp;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
</TR>
</TABLE>
<P><FONT size="2">Thomas C. Tiller, pursuant to a Power of Attorney executed by each of the
directors listed above whose named is marked by an &#147;*&#148; and filed as an exhibit
hereto, by signing his name hereto does hereby sign and execute this
Registration Statement of Polaris Industries Inc., or any amendment thereto, on
behalf of each of the directors named above.

</FONT>


<P align="center"><FONT size="2">5</FONT>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<!-- link1 "INDEX TO EXHIBITS" -->
<DIV align="left"><A NAME="003"></A></DIV>
<P align="center"><FONT size="2"><B>INDEX TO EXHIBITS</B>
</FONT>

<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="75%">
<TR valign="bottom">
        <TD width="18%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="77%">&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD ALIGN="CENTER" valign="top"><FONT size="2"><B>Exhibit&nbsp;Number</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="CENTER" valign="top"><FONT size="2">
<B>Description</B></FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2"><HR size="1" noshade></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
<HR size="1" noshade></FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">4.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Polaris Industries Inc. 1995 Stock Option Plan, as amended
and restated, incorporated by reference to Annex B to Registrant&#146;s
Definitive Proxy Statement on Schedule&nbsp;14A filed on March&nbsp;23, 2001.</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">4.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Polaris Industries Inc. 1996 Restricted Stock Plan, as
amended and restated, incorporated by reference to Annex C to
Registrant&#146;s Definitive Proxy Statement on Schedule&nbsp;14A filed on
March&nbsp;23, 2001.</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">5</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Opinion of Kaplan, Strangis and Kaplan, P.A.</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Arthur Andersen LLP</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Kaplan, Strangis and Kaplan, P.A.
(included in Exhibit&nbsp;5.1)</FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">24</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Power of Attorney</FONT></TD>
</TR>
</TABLE>
</CENTER>

<P align="center"><FONT size="2">6</FONT>

</BODY>
</HTML>
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{"company-data": {"conformed-name": "POLARIS INDUSTRIES INC/MN", "cik": "0000931015", "assigned-sic": "3790", "irs-number": "411790959", "state-of-incorporation": "MN", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-84478", "film-number": "02578064"}, "business-address": {"street1": "2100 HIGHWAY 55", "city": "MEDINA", "state": "MN", "zip": "55340", "phone": "6125420500"}, "mail-address": {"street1": "1225 HIGHWAY 169 N", "street2": "425 LEXINGTON AVE", "city": "MINNESOTA", "state": "MN", "zip": "55441"}}
Registration Statement
Table of Contents
As filed with the Securities and Exchange Commission on March 18, 2002
Registration No. 333-______
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
_______________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
_______________
POLARIS INDUSTRIES INC.
(Exact name of registrant as specified in its charter)
Minnesota
(state or other jurisdiction of
incorporation or organization)
41-1790959
(I.R.S. Employer Identification
Number)
_______________
2100 Highway 55
Medina, Minnesota 55340
(Address, including zip code, of registrant's principal executive offices)
_______________
POLARIS INDUSTRIES INC. 1995 STOCK OPTION PLAN
POLARIS INDUSTRIES INC. 1996 RESTRICTED STOCK PLAN
(Full title of the plan)
_______________
Michael W. Malone, Vice President-Finance,
Chief Financial Officer, and Secretary
Polaris Industries Inc.
2100 Highway 55
Medina, Minnesota 55340
(753) 542-0500
(Name, address, including zip code and telephone number, including area code, of agent for service)
_______________
Copy to:
James C. Melville
Kaplan, Strangis and Kaplan, P.A.
5500 Wells Fargo Center, 90 South Seventh Street
Minneapolis, Minnesota 55402
(612) 375-1138
TABLE OF CONTENTS
CALCULATION OF REGISTRATION FEE
EXPLANATORY NOTE
SIGNATURES
INDEX TO EXHIBITS
Opinion of Kaplan, Strangis and Kaplan, P.A.
Consent of Arthur Andersen LLP
Power of Attorney
Table of Contents
CALCULATION OF REGISTRATION FEE
Title of Securities to
Amount to be
Proposed Maximum
Proposed Maximum
Amount of
be Registered
Registered(1)
Offering Price per
Aggregate Offering
Registration Fee
Share (2)
Price
1995 Stock Option Plan:
Common Stock
1,750,000 shares
$
63.90
$
111,825,000
$
10,287.90
Par Value $.01
1996 Restricted Stock Plan:
Common Stock
550,000 shares
$
63.90
$
35,145,000
$
3,233.34
Par Value $.01
(1)  This Registration Statement covers, in addition to the number of
shares stated above, an indeterminate number of additional shares of Common
Stock, $.01 par value (the "Common Stock") of Polaris Industries Inc. (the
"Registrant") that may be necessary to adjust the number of shares of the
Registrant's Common Stock reserved for issuance under the Polaris Industries
Inc. 1995 Stock Option Plan and the Polaris Industries Inc. 1996 Restricted
Stock Plan as the result of any future stock split, stock dividend, or similar
adjustment of the outstanding Common Stock of the Registrant in accordance with
Rule 416 under the Securities Act of 1933, as amended.
(2)  Estimated
by the Registrant solely for the purpose of calculating the
registration fee pursuant to Rule 457(h) and is based upon the average of the
high and low prices of the Registrant's Common Stock as reported on the New York
Stock Exchange on March 14, 2002.
2
Table of Contents
EXPLANATORY NOTE
Pursuant to General Instruction E of Form S-8 under the Securities Act of
1933, as amended (the "Act"), this Registration Statement is filed to register
additional shares of the common stock, par value $.01 per share ("Common
Stock") of Polaris Industries Inc., a Minnesota corporation (the "Registrant"),
as follows:
•
1,750,000 additional shares of Common Stock reserved for
issuance upon the exercise of stock options granted under the
Polaris Industries Inc. 1995 Stock Option Plan, as amended and
restated (the "1995 Plan"); and
•
550,000 shares of Common Stock of the Registrant reserved for
the issuance of restricted stock awards granted under the Polaris
Industries Inc. 1996 Restricted Stock Plan, as amended and restated
(the "1996 Plan").
On June 12, 1995, the Registrant filed a Registration Statement on Form
S-8 (Registration No. 033-60157) to register 900,000 shares of its Common Stock
reserved for issuance under the 1995 Plan; pursuant to Rule 416 of the Act, as
the result of a 50% share dividend declared subsequent to the original filing,
450,000 additional shares, or an aggregate of 1,350,000 shares, of Common Stock
are covered by the Registration Statement filed on June 12, 1995. On June 7,
1996, the Registrant filed a Registration Statement on Form S-8 (Registration
No. 333-05463) to register 500,000 shares of the Registrant's Common Stock
reserved for issuance under the 1996 Plan (collectively, the "Prior
Registration Statements"). The Registrant's Prior Registration Statements are
currently effective and the content thereof is incorporated herein by
reference.
Item 8. Exhibits.
The following Exhibits are filed as part of this Registration Statement:
4.1
Polaris Industries Inc. 1995 Stock Option Plan,
as amended and restated, incorporated by reference to Annex B
to Registrant's Definitive Proxy Statement on Schedule 14A
filed on March 23, 2001.
4.2
Polaris Industries Inc. 1996 Restricted Stock
Plan, as amended and restated, incorporated by reference to
Annex C to Registrant's Definitive Proxy Statement on Schedule
14A filed on March 23, 2001.
5
Opinion of Kaplan, Strangis and Kaplan, P.A.
23.1
Consent of Arthur Andersen LLP
23.2
Consent of Kaplan, Strangis and Kaplan, P.A.
(included in Exhibit 5)
24
Power of Attorney
3
Table of Contents
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended,
the Registrant certifies that it has reasonable grounds to believe that it
meets all of the requirements for filing on Form S-8 and has duly caused this
Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Minneapolis, State of Minnesota, on March 18,
2002.
POLARIS INDUSTRIES INC
By:    /s/ Thomas C. Tiller
Thomas C. Tiller,
Chief Executive Officer
Pursuant to the requirements of the Securities Act of 1933, as amended,
this Registration Statement has been signed by the following persons in the
capacities and on the date indicated.
Signature
Title
Date
W. Hall Wendel, Jr.
Chairman of the Board and
Director
March 18, 2002
/s/ Thomas C. Tiller
Thomas C. Tiller
Chief Executive Officer and
Director (Principal Executive
Officer)
March 18, 2002
/s/ Michael W.Malone
Michael W. Malone
Vice President - Finance,
Chief Financial Officer and
Secretary (Principal Financial
and Accounting Officer)
March 18, 2002
*
Andris A. Baltins
Director
March 18, 2002
*
William E. Fruhan, Jr.
Director
March 18, 2002
*
John R. Menard, Jr.
Director
March 18, 2002
4
Table of Contents
*
Robert S. Moe
Director
March 18, 2002
*
Gregory R. Palen
Director
March 18, 2002
*
R.M. (Mark) Schreck
Director
March 18, 2002
J. Richard Stonesifer
Director
March 18, 2002
*
Richard A. Zona
Director
March 18, 2002
*By:  /s/Thomas C. Tiller
Thomas C. Tiller
Attorney-in-Fact
March 18, 2002
Thomas C. Tiller, pursuant to a Power of Attorney executed by each of the
directors listed above whose named is marked by an "*" and filed as an exhibit
hereto, by signing his name hereto does hereby sign and execute this
Registration Statement of Polaris Industries Inc., or any amendment thereto, on
behalf of each of the directors named above.
5
Table of Contents
INDEX TO EXHIBITS
Exhibit Number
Description
4.1
Polaris Industries Inc. 1995 Stock Option Plan, as amended
and restated, incorporated by reference to Annex B to Registrant's
Definitive Proxy Statement on Schedule 14A filed on March 23, 2001.
4.2
Polaris Industries Inc. 1996 Restricted Stock Plan, as
amended and restated, incorporated by reference to Annex C to
Registrant's Definitive Proxy Statement on Schedule 14A filed on
March 23, 2001.
5
Opinion of Kaplan, Strangis and Kaplan, P.A.
23.1
Consent of Arthur Andersen LLP
23.2
Consent of Kaplan, Strangis and Kaplan, P.A.
(included in Exhibit 5.1)
24
Power of Attorney
6