<HTML>
<HEAD>
<TITLE>sv8</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 18pt">As
filed with the Securities and Exchange Commission on June 15, 2006
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 12pt">Registration No.&nbsp;333-___
</DIV>


<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>






<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>REGISTRATION STATEMENT<BR>
UNDER THE SECURITIES ACT OF 1933</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B><FONT style="border-bottom: 1px solid #000000">The Toro Company</FONT></B>
</DIV>

<DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top">Delaware
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">41-0580470</TD>
</TR>
<TR style="font-size: 1px">
    <TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or other jurisdiction of incorporation)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S. Employer Identification No.)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">8111 Lyndale Avenue South<BR>
Bloomington, MN 55420<BR>
(Address of Principal Executive Offices) (Zip Code)
</DIV>


<DIV align="center" style="font-size: 14pt; margin-top: 18pt"><B>The Toro Company 2000 Stock Option Plan</B>
</DIV>

<DIV align="center" style="font-size: 10pt">(Full title of the plan)</DIV>



<DIV align="center" style="font-size: 10pt; margin-top: 18pt">J. Lawrence McIntyre, Esquire<BR>
The Toro Company<BR>
8111 Lyndale Avenue South<BR>
Bloomington, MN 55420-1196<BR>
(Name and address of agent for service)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">952-888-8801<BR>
(Telephone number, including area code, of agent for service)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Copy to:<BR>
Helen P. Starr, Esquire<BR>
Perkins Coie LLP<BR>
607 Fourteenth Street, NW<BR>
Washington, D.C. 20005
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Calculation of Registration Fee
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="1%">&nbsp;</TD>
    <TD width="54%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>

    <TD width="1%">&nbsp;</TD>
</TR><TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="21" style="border-bottom: 3px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Proposed maximum</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Proposed maximum</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="left">Title of securities</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Amount to be</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">offering price per</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">aggregate offering</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Amount of</TD>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="left">to be registered</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">registered</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">share</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">price</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">registration fee</TD>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
                    <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, par
value $1.00 per
share (a)</DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD colspan="3" align="center" style="border-top: 2px solid #000000">400,000 shares(b)</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" style="border-top: 2px solid #000000">48.33</TD>
    <TD nowrap style="border-top: 2px solid #000000">(c)</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" style="border-top: 2px solid #000000">19,322,000</TD>
    <TD nowrap style="border-top: 2px solid #000000">(c)</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" style="border-top: 2px solid #000000">2,069</TD>
    <TD nowrap style="border-top: 2px solid #000000">(d)</TD>
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="21" style="border-top: 3px solid #000000">&nbsp;</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Each share of Common Stock has one Preferred Share Purchase Right attached to it. Value
attributable to such Rights, if any, is reflected in the market price of the Common Stock.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Pursuant to Rule 416(a) under the Securities Act of 1933, this Registration Statement also
covers an indeterminate number of shares that may be issued in respect of stock splits, stock
dividends or similar transactions in the future.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Estimated solely to calculate the registration fee, pursuant to Rule 457(c) and Rule&nbsp;457(h), on
the basis of the average of the high and low prices reported by the New York Stock Exchange on June
8, 2006.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Restricted fee to be applied to account number 737758.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>

<DIV style="font-family: 'Times New Roman',Times,serif">










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

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
<TR>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="76%"></TD>
</TR>
<TR><TD colspan="9"><A HREF="#000">Incorporation by Reference</A></TD></TR>
<TR><TD colspan="9"><A HREF="#001">Part I</A></TD></TR>
<TR><TD colspan="9"><A HREF="#002">Amendment to Increase Authorized Shares</A></TD></TR>
<TR><TD colspan="9"><A HREF="#003">Part II<BR> Information Required in Registration Statement</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;3. Incorporation of Documents by Reference.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;5. Interests of Named Experts and Counsel.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;8. Exhibits.</A></TD></TR>
<TR><TD colspan="9"><A HREF="#007">Signatures</A></TD></TR>
<TR><TD colspan="9"><A HREF="#008">POWER OF ATTORNEY</A></TD></TR>
<TR><TD colspan="9"><A HREF="#009">Exhibit&nbsp;List</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#010">Item&nbsp;8. Exhibits</A></TD></TR>
<TR><TD colspan="9"><A HREF="c05980exv5.htm">Opinion/Consent of Counsel Regarding Legality</A></TD></TR>
<TR><TD colspan="9"><A HREF="c05980exv23wxby.htm">Consent of KPMG LLP</A></TD></TR>
</TABLE>
</CENTER>
<!-- /TOC -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>








<!-- link1 "Incorporation by Reference" -->
<DIV align="left"><A NAME="000"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Incorporation by Reference</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement is filed pursuant to Instruction E of Form S-8 and relates to
Registrant&#146;s earlier Registration Statement on Form&nbsp;S-8 (No.&nbsp;333-39052), filed with the Securities
and Exchange Commission on June&nbsp;12, 2000, as amended by Registrant&#146;s Registration Statement No.
333-89262, filed with the Commission on May&nbsp;28, 2002, and by Registrant&#146;s Post-Effective Amendment
No.&nbsp;1 to Form S-8, filed with the Commission on June&nbsp;2, 2003. Under those two earlier Registration
Statements, Registrant registered shares of Common Stock, par value $1.00 per share, and related
Preferred Share Purchase Rights, to be offered and sold in connection with The Toro Company 2000
Stock Option Plan (the &#147;Plan&#148;). Following a 2-for-1 stock split with a record date of April&nbsp;1,
2003, and a second 2-for-1 stock split with a record date of March&nbsp;28, 2005, the total number of
shares, on an after-split basis, authorized to be offered and sold in connection with the Plan was
6,000,000. The contents of Registrant&#146;s Registration Statements Nos. 333-89262 and 333-39052, as
amended by Registrant&#146;s Post-Effective Amendment No.&nbsp;1, are incorporated by reference in this
Registration Statement.
</DIV>
<!-- link1 "Part I" -->
<DIV align="left"><A NAME="001"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Part I</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As permitted by the instructions to Form S-8, this Registration Statement omits the
information specified in Part&nbsp;I of Registrant&#146;s Registration Statement on Form S-8.
</DIV>
<!-- link1 "Amendment to Increase Authorized Shares" -->
<DIV align="left"><A NAME="002"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Amendment to Increase Authorized Shares</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On March&nbsp;14, 2006, the stockholders of Registrant approved an amendment to the Plan to
increase the number of shares of Common Stock that may be issued under the Plan from 6,000,000 to
6,400,000, subject to adjustment to reflect changes in the corporate or capital structure of
Registrant, including but not limited to stock splits, stock dividends or similar transactions.
</DIV>
<!-- link1 "Part II<BR> Information Required in Registration Statement" -->
<DIV align="left"><A NAME="003"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Part II<BR>
Information Required in Registration Statement</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The rules of the Securities and Exchange Commission allow Registrant to incorporate by
reference information into this Registration Statement. This means that Registrant may disclose
important information to you by referring you to another document.
</DIV>
<!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference." -->
<DIV align="left"><A NAME="004"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Item&nbsp;3. Incorporation of Documents by Reference.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents have been filed by Registrant with the Securities and Exchange
Commission pursuant to the Securities Exchange Act of 1934 and are incorporated by reference in
this Registration Statement:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registrant&#146;s Annual Report on Form 10-K for the fiscal year ended October&nbsp;31, 2005 (File No.
1-8649).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Its Quarterly Report on Form 10-Q for the quarter ended February&nbsp;3, 2006 (File No.&nbsp;1-8649).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Its Quarterly Report on Form 10-Q for the quarter ended May&nbsp;5, 2006 (File No.&nbsp;1-8649).
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Its Current Reports on Form 8-K filed December&nbsp;6, 2005, December&nbsp;7, 2005, January&nbsp;3, 2006,
January&nbsp;10, 2006, February&nbsp;21, 2006, February&nbsp;23, 2006, March&nbsp;15, 2006, April&nbsp;18, 2006 and May&nbsp;25,
2006 (File No.&nbsp;1-8649).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The descriptions of its Common Stock and Preferred Share Purchase Rights contained in its
Registration Statements filed with the Commission pursuant to Section&nbsp;12 of the Securities Exchange
Act of 1934, including any amendment or report filed for the purpose of updating such descriptions
(File No.&nbsp;1-8649).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents subsequently filed by Registrant pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d)
of the Securities Exchange Act of 1934, prior to the filing of a post-effective amendment which
indicates that all securities offered have been sold or which deregisters all securities then
remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement
and to be part of this Registration Statement from the date of filing of those documents. The
information contained in a document will automatically update and supersede any information
previously incorporated by reference into this Registration Statement.
</DIV>
<!-- link2 "Item&nbsp;5. Interests of Named Experts and Counsel." -->
<DIV align="left"><A NAME="005"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Item&nbsp;5. Interests of Named Experts and Counsel.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The opinion of counsel as to the legality of the securities being registered, which is Exhibit
5 to this Registration Statement, is rendered by J. Lawrence McIntyre, Vice President, Secretary
and General Counsel of Registrant. As of May&nbsp;11, 2006, Mr.&nbsp;McIntyre owned 18,014 shares of Toro
Common Stock and held options to purchase 48,000 shares. He also holds Performance Share Awards,
which are based on the value of the Common Stock, and has 87,811 Common Stock units credited to his
account under a deferred compensation plan.
</DIV>
<!-- link2 "Item&nbsp;8. Exhibits." -->
<DIV align="left"><A NAME="006"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Item&nbsp;8. Exhibits.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The exhibits are listed in the exhibit index.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 "Signatures" -->
<DIV align="left"><A NAME="007"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Signatures</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, 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 Bloomington, State of Minnesota, on June&nbsp;14, 2006.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left"><B>The Toro Company</B><BR>
(Registrant)<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ J. Lawrence McIntyre
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">By:  J. LAWRENCE MCINTYRE&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Vice President, Secretary and General Counsel&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>
<!-- link1 "POWER OF ATTORNEY" -->
<DIV align="left"><A NAME="008"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>POWER OF ATTORNEY</B>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Know All Persons by These Presents</B>, that each person whose signature appears below hereby
constitutes and appoints Michael J. Hoffman, Stephen P. Wolfe and J. Lawrence McIntyre, or any one
of them, each with power to act without the other, his true and lawful attorney-in-fact and agent,
with full power of substitution and resubstitution for him and in his name, place and stead, in any
and all capacities, to sign any and/or all subsequent amendments to this registration statement,
and to file the same, or cause to be filed the same, with all exhibits thereto, and other documents
in connection therewith, with the Securities and Exchange Commission granting unto said
attorney-in-fact and agent full power to do and perform each and every act and thing requisite and
necessary to be done in and about the premises, as fully to all intents and purposes as he might or
could do in person, hereby approving and confirming all that said attorney-in-fact and agent or his
substitute or substitutes may lawfully do or cause to be done by virtue hereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this registration statement has
been signed by the following persons in the capacities and on the date indicated.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="36%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="36%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="22%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Signature</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Title</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Date</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
    <TD align="center" nowrap valign="top"><DIV style="margin-left:15px; text-indent:-15px">/s/ Michael J. Hoffman
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Michael J. Hoffman</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chief Executive<BR>
Officer, President and Director<BR>
(Principal Executive Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">May 16, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Stephen P. Wolfe
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Stephen P. Wolfe</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Vice President Finance<BR>
and Chief Financial Officer<BR>
(Principal Financial Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">May 16, 2006</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="36%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="36%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="22%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Signature</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Title</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Date</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Blake M. Grams
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Blake M. Grams</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Managing Director, Corporate<BR>
Controller<BR>
(Principal Accounting Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">May 16, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Ronald O. Baukol
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Ronald O. Baukol</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">May 16, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Robert C. Buhrmaster
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Robert C. Buhrmaster</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">May 16, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Winslow H. Buxton
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Winslow H. Buxton</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">May 16, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Janet K. Cooper
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Janet K. Cooper</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">May 16, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Katherine J. Harless
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Katherine J. Harless</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">May 16, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Robert H. Nassau
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Robert H. Nassau</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">May 16, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Christopher A. Twomey
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Christopher A. Twomey</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">May 16, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Gregg W. Steinhafel
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Gregg W. Steinhafel</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">May 16, 2006</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 "Exhibit&nbsp;List" -->
<DIV align="left"><A NAME="009"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Exhibit&nbsp;List</B>
</DIV>

<!-- link2 "Item&nbsp;8. Exhibits" -->
<DIV align="left"><A NAME="010"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Item&nbsp;8. Exhibits
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="4%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="93%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">

<TD nowrap align="left" colspan="1" style="border-bottom: 1px solid #000000">Exhibit<BR>Number</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Description</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Instruments defining the rights of security holders, including indentures</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4(a)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amended and Restated Certificate of Incorporation of Registrant (incorporated by
reference to Exhibit&nbsp;3(i) and 4(a) to Registrant&#146;s Current Report on Form&nbsp;8-K dated March&nbsp;15, 2005,
Commission File No.&nbsp;1-8649).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4(b)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Bylaws of Registrant (incorporated by reference to Exhibit&nbsp;4(c) to Registrant&#146;s Current
Report on Form&nbsp;8-K dated November&nbsp;30, 2005, Commission File No.&nbsp;1-8649).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4(c)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Specimen form of Common Stock certificate (incorporated by reference to Registrant&#146;s
Annual Report on Form&nbsp;10-K dated October&nbsp;31, 2004).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4(d)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Rights Agreement dated as of May&nbsp;20, 1998, between Registrant and Wells Fargo Bank
Minnesota, National Association relating to rights to purchase Series&nbsp;B Junior Participating Voting
Preferred Stock, as amended (incorporated by reference to Registrant&#146;s Current Report on Form&nbsp;8-K
dated May&nbsp;27, 1998, Commission File No.&nbsp;1-8649).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4(e)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Certificate of Adjusted Purchase Price or Number of Shares dated April&nbsp;14, 2003 filed by
Registrant with Wells Fargo Bank Minnesota, N.A. as Rights Agent, in connection with Rights
Agreement dated as of May&nbsp;20, 1998 (incorporated by reference to Exhibit&nbsp;2 to Registrant&#146;s
Amendment No.&nbsp;1 to Registration Statement on Form&nbsp;8-A/A dated April&nbsp;14, 2003, Commission File No.
1-8649).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4(f)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Certificate of Adjusted Purchase Price or Number of Shares dated April 12, 2005 filed by
Registrant with Wells Fargo Bank, N.A., as Rights Agent, in connection with Rights Agreement dated
as of May&nbsp;20, 1998 (incorporated by reference to Exhibit&nbsp;2 to Registrant&#146;s Amendment No.&nbsp;2 to
Registration Statement on Form&nbsp;8-A/A dated March&nbsp;21, 2005, Commission File No.&nbsp;1-8649).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4(g)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Indenture dated as of January&nbsp;31, 1997, between Registrant and First National Trust
Association, as Trustee, relating to the Registrant&#146;s 7.125% Notes due June&nbsp;15, 2007 and its 7.80%
Debentures due June&nbsp;15, 2027 (incorporated by reference to Exhibit&nbsp;4(a) to Registrant&#146;s Current
Report on Form&nbsp;8-K for June&nbsp;24, 1997, Commission File No.&nbsp;1-8649).</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="4%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="93%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">

<TD nowrap align="left" colspan="1" style="border-bottom: 1px solid #000000">Exhibit<BR>Number</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Description</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of counsel regarding legality (filed electronically herewith).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23(a)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of counsel (contained in Exhibit&nbsp;5(a)).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23(b)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of KPMG LLP (filed electronically herewith).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Powers of Attorney (filed electronically herewith and contained in the
signature pages).</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "c05980sv8.htm", "description": "FORM S-8", "secsgml_size_bytes": 37785}]
{"company-data": {"conformed-name": "TORO CO", "cik": "0000737758", "assigned-sic": "3524", "irs-number": "410580470", "state-of-incorporation": "DE", "fiscal-year-end": "1031"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-135033", "film-number": "06906515"}, "business-address": {"street1": "8111 LYNDALE AVE SOUTH", "city": "BLOOMINGTON", "state": "MN", "zip": "55420-1196", "phone": "6128888801"}, "mail-address": {"street1": "8111 LYNDALE AVENUE SOUTH", "city": "BLOOMINGTON", "state": "MN", "zip": "55420"}, "former-company": {"former-conformed-name": "TORO CO/DE", "date-changed": "19920703"}}
sv8
Table of Contents
As
filed with the Securities and Exchange Commission on June 15, 2006
Registration No. 333-___
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1933
The Toro Company
(Exact name of registrant as specified in its charter)
Delaware
41-0580470
(State or other jurisdiction of incorporation)
(I.R.S. Employer Identification No.)
8111 Lyndale Avenue South
Bloomington, MN 55420
(Address of Principal Executive Offices) (Zip Code)
The Toro Company 2000 Stock Option Plan
(Full title of the plan)
J. Lawrence McIntyre, Esquire
The Toro Company
8111 Lyndale Avenue South
Bloomington, MN 55420-1196
(Name and address of agent for service)
952-888-8801
(Telephone number, including area code, of agent for service)
Copy to:
Helen P. Starr, Esquire
Perkins Coie LLP
607 Fourteenth Street, NW
Washington, D.C. 20005
Calculation of Registration Fee
Proposed maximum
Proposed maximum
Title of securities
Amount to be
offering price per
aggregate offering
Amount of
to be registered
registered
share
price
registration fee
Common Stock, par
value $1.00 per
share (a)
400,000 shares(b)
$
48.33
(c)
$
19,322,000
(c)
$
2,069
(d)
(a)
Each share of Common Stock has one Preferred Share Purchase Right attached to it. Value
attributable to such Rights, if any, is reflected in the market price of the Common Stock.
(b)
Pursuant to Rule 416(a) under the Securities Act of 1933, this Registration Statement also
covers an indeterminate number of shares that may be issued in respect of stock splits, stock
dividends or similar transactions in the future.
(c)
Estimated solely to calculate the registration fee, pursuant to Rule 457(c) and Rule 457(h), on
the basis of the average of the high and low prices reported by the New York Stock Exchange on June
8, 2006.
(d)
Restricted fee to be applied to account number 737758.
TABLE OF CONTENTS
Incorporation by Reference
Part I
Amendment to Increase Authorized Shares
Part II
Information Required in Registration Statement
Item 3. Incorporation of Documents by Reference.
Item 5. Interests of Named Experts and Counsel.
Item 8. Exhibits.
Signatures
POWER OF ATTORNEY
Exhibit List
Item 8. Exhibits
Opinion/Consent of Counsel Regarding Legality
Consent of KPMG LLP
Table of Contents
Incorporation by Reference
This Registration Statement is filed pursuant to Instruction E of Form S-8 and relates to
Registrant's earlier Registration Statement on Form S-8 (No. 333-39052), filed with the Securities
and Exchange Commission on June 12, 2000, as amended by Registrant's Registration Statement No.
333-89262, filed with the Commission on May 28, 2002, and by Registrant's Post-Effective Amendment
No. 1 to Form S-8, filed with the Commission on June 2, 2003. Under those two earlier Registration
Statements, Registrant registered shares of Common Stock, par value $1.00 per share, and related
Preferred Share Purchase Rights, to be offered and sold in connection with The Toro Company 2000
Stock Option Plan (the "Plan"). Following a 2-for-1 stock split with a record date of April 1,
2003, and a second 2-for-1 stock split with a record date of March 28, 2005, the total number of
shares, on an after-split basis, authorized to be offered and sold in connection with the Plan was
6,000,000. The contents of Registrant's Registration Statements Nos. 333-89262 and 333-39052, as
amended by Registrant's Post-Effective Amendment No. 1, are incorporated by reference in this
Registration Statement.
Part I
As permitted by the instructions to Form S-8, this Registration Statement omits the
information specified in Part I of Registrant's Registration Statement on Form S-8.
Amendment to Increase Authorized Shares
On March 14, 2006, the stockholders of Registrant approved an amendment to the Plan to
increase the number of shares of Common Stock that may be issued under the Plan from 6,000,000 to
6,400,000, subject to adjustment to reflect changes in the corporate or capital structure of
Registrant, including but not limited to stock splits, stock dividends or similar transactions.
Part II
Information Required in Registration Statement
The rules of the Securities and Exchange Commission allow Registrant to incorporate by
reference information into this Registration Statement. This means that Registrant may disclose
important information to you by referring you to another document.
Item 3. Incorporation of Documents by Reference.
The following documents have been filed by Registrant with the Securities and Exchange
Commission pursuant to the Securities Exchange Act of 1934 and are incorporated by reference in
this Registration Statement:
Registrant's Annual Report on Form 10-K for the fiscal year ended October 31, 2005 (File No.
1-8649).
Its Quarterly Report on Form 10-Q for the quarter ended February 3, 2006 (File No. 1-8649).
Its Quarterly Report on Form 10-Q for the quarter ended May 5, 2006 (File No. 1-8649).
Table of Contents
Its Current Reports on Form 8-K filed December 6, 2005, December 7, 2005, January 3, 2006,
January 10, 2006, February 21, 2006, February 23, 2006, March 15, 2006, April 18, 2006 and May 25,
2006 (File No. 1-8649).
The descriptions of its Common Stock and Preferred Share Purchase Rights contained in its
Registration Statements filed with the Commission pursuant to Section 12 of the Securities Exchange
Act of 1934, including any amendment or report filed for the purpose of updating such descriptions
(File No. 1-8649).
All documents subsequently filed by Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d)
of the Securities Exchange Act of 1934, prior to the filing of a post-effective amendment which
indicates that all securities offered have been sold or which deregisters all securities then
remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement
and to be part of this Registration Statement from the date of filing of those documents. The
information contained in a document will automatically update and supersede any information
previously incorporated by reference into this Registration Statement.
Item 5. Interests of Named Experts and Counsel.
The opinion of counsel as to the legality of the securities being registered, which is Exhibit
5 to this Registration Statement, is rendered by J. Lawrence McIntyre, Vice President, Secretary
and General Counsel of Registrant. As of May 11, 2006, Mr. McIntyre owned 18,014 shares of Toro
Common Stock and held options to purchase 48,000 shares. He also holds Performance Share Awards,
which are based on the value of the Common Stock, and has 87,811 Common Stock units credited to his
account under a deferred compensation plan.
Item 8. Exhibits.
The exhibits are listed in the exhibit index.
Table of Contents
Signatures
Pursuant to the requirements of the Securities Act of 1933, 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 Bloomington, State of Minnesota, on June 14, 2006.
The Toro Company
(Registrant)
/s/ J. Lawrence McIntyre
By:  J. LAWRENCE MCINTYRE
Vice President, Secretary and General Counsel
POWER OF ATTORNEY
Know All Persons by These Presents
, that each person whose signature appears below hereby
constitutes and appoints Michael J. Hoffman, Stephen P. Wolfe and J. Lawrence McIntyre, or any one
of them, each with power to act without the other, his true and lawful attorney-in-fact and agent,
with full power of substitution and resubstitution for him and in his name, place and stead, in any
and all capacities, to sign any and/or all subsequent amendments to this registration statement,
and to file the same, or cause to be filed the same, with all exhibits thereto, and other documents
in connection therewith, with the Securities and Exchange Commission granting unto said
attorney-in-fact and agent full power to do and perform each and every act and thing requisite and
necessary to be done in and about the premises, as fully to all intents and purposes as he might or
could do in person, hereby approving and confirming all that said attorney-in-fact and agent or his
substitute or substitutes may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this registration statement has
been signed by the following persons in the capacities and on the date indicated.
Signature
Title
Date
/s/ Michael J. Hoffman
Michael J. Hoffman
Chief Executive
Officer, President and Director
(Principal Executive Officer)
May 16, 2006
/s/ Stephen P. Wolfe
Stephen P. Wolfe
Vice President Finance
and Chief Financial Officer
(Principal Financial Officer)
May 16, 2006
Table of Contents
Signature
Title
Date
/s/ Blake M. Grams
Blake M. Grams
Managing Director, Corporate
Controller
(Principal Accounting Officer)
May 16, 2006
/s/ Ronald O. Baukol
Ronald O. Baukol
Director
May 16, 2006
/s/ Robert C. Buhrmaster
Robert C. Buhrmaster
Director
May 16, 2006
/s/ Winslow H. Buxton
Winslow H. Buxton
Director
May 16, 2006
/s/ Janet K. Cooper
Janet K. Cooper
Director
May 16, 2006
/s/ Katherine J. Harless
Katherine J. Harless
Director
May 16, 2006
/s/ Robert H. Nassau
Robert H. Nassau
Director
May 16, 2006
/s/ Christopher A. Twomey
Christopher A. Twomey
Director
May 16, 2006
/s/ Gregg W. Steinhafel
Gregg W. Steinhafel
Director
May 16, 2006
Table of Contents
Exhibit List
Item 8. Exhibits
Exhibit
Number
Description
4
Instruments defining the rights of security holders, including indentures
4(a)
Amended and Restated Certificate of Incorporation of Registrant (incorporated by
reference to Exhibit 3(i) and 4(a) to Registrant's Current Report on Form 8-K dated March 15, 2005,
Commission File No. 1-8649).
4(b)
Bylaws of Registrant (incorporated by reference to Exhibit 4(c) to Registrant's Current
Report on Form 8-K dated November 30, 2005, Commission File No. 1-8649).
4(c)
Specimen form of Common Stock certificate (incorporated by reference to Registrant's
Annual Report on Form 10-K dated October 31, 2004).
4(d)
Rights Agreement dated as of May 20, 1998, between Registrant and Wells Fargo Bank
Minnesota, National Association relating to rights to purchase Series B Junior Participating Voting
Preferred Stock, as amended (incorporated by reference to Registrant's Current Report on Form 8-K
dated May 27, 1998, Commission File No. 1-8649).
4(e)
Certificate of Adjusted Purchase Price or Number of Shares dated April 14, 2003 filed by
Registrant with Wells Fargo Bank Minnesota, N.A. as Rights Agent, in connection with Rights
Agreement dated as of May 20, 1998 (incorporated by reference to Exhibit 2 to Registrant's
Amendment No. 1 to Registration Statement on Form 8-A/A dated April 14, 2003, Commission File No.
1-8649).
4(f)
Certificate of Adjusted Purchase Price or Number of Shares dated April 12, 2005 filed by
Registrant with Wells Fargo Bank, N.A., as Rights Agent, in connection with Rights Agreement dated
as of May 20, 1998 (incorporated by reference to Exhibit 2 to Registrant's Amendment No. 2 to
Registration Statement on Form 8-A/A dated March 21, 2005, Commission File No. 1-8649).
4(g)
Indenture dated as of January 31, 1997, between Registrant and First National Trust
Association, as Trustee, relating to the Registrant's 7.125% Notes due June 15, 2007 and its 7.80%
Debentures due June 15, 2027 (incorporated by reference to Exhibit 4(a) to Registrant's Current
Report on Form 8-K for June 24, 1997, Commission File No. 1-8649).
Table of Contents
Exhibit
Number
Description
5
Opinion of counsel regarding legality (filed electronically herewith).
23(a)
Consent of counsel (contained in Exhibit 5(a)).
23(b)
Consent of KPMG LLP (filed electronically herewith).
24
Powers of Attorney (filed electronically herewith and contained in the
signature pages).