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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>As filed with the
Securities and Exchange Commission on May 19, 2006  </FONT></H1>

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<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Registration No.
333-_____</B> </FONT><HR ALIGN=LEFT WIDTH=100% SIZE=1 color=black NOSHADE></P>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>UNITED STATES
<BR>SECURITIES AND EXCHANGE COMMISSION <BR>Washington, D.C. 20549  </FONT></H1>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FORM S-8
<BR>REGISTRATION STATEMENT
<BR>Under <BR>THE SECURITIES ACT OF 1933 </FONT></P>

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     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Gehl Company</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>(Exact name of registrant as specified in its charter)</FONT></TD></TR>
</TABLE>
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     <TD WIDTH=50% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Wisconsin</FONT></TD>
     <TD WIDTH=50% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>39-0300430</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>(State or other jurisdiction</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>(I.R.S. Employer</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>of incorporation or organization)</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Identification No.)</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>143 Water Street</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>West Bend, Wisconsin</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>53095</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>(Address of principal executive offices)</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>(Zip Code)</FONT></TD></TR>
</TABLE>
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     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Gehl Company 2004 Equity Incentive Plan, as Amended</U></FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>(Full title of the plan)</FONT></TD></TR>
</TABLE>
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     <TD WIDTH=50% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Michael J. Mulcahy</FONT></TD>
     <TD WIDTH=50% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Vice President, Secretary</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>and General Counsel</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Gehl Company</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Copy to:</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>143 Water Street</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>West Bend, Wisconsin 53095</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Jay O. Rothman</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(262) 334-9461</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Foley &amp; Lardner LLP</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>(Name, address and telephone number, including area</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>777 East Wisconsin Avenue</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>code, of agent for service)</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Milwaukee, Wisconsin 53202</FONT></TD></TR>
</TABLE>
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     <TD ALIGN=CENTER COLSPAN=5><FONT FACE="Times New Roman, Times, Serif" SIZE=3>CALCULATION OF REGISTRATION FEE</FONT><HR WIDTH=100% SIZE=2 COLOR=BLACK NOSHADE></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Title of<BR>
Securities to be<BR>
Registered</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount<BR>
to be<BR>
Registered(1)</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed Maximum<BR>
Offering Price Per<BR>
Share(2)</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed Maximum<BR>
Aggregate Offering<BR>
Price(2)</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount of<BR>
Registration<BR>
Fee</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TD></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=20% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Common Stock,</FONT></TD>
     <TD WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;$.10 par value, with</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>attached Preferred Share</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>325,000</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Purchase Rights</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>shares</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$30.56</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$9,932,000</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$1,062.73</FONT></TD></TR>
<TR>
     <TD COLSPAN=5><HR NOSHADE COLOR=#000000 SIZE=2></TD></TR>
</TABLE>



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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1) </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Each
share of Gehl Company Common Stock has attached thereto one Preferred Share
          Purchase Right. </FONT></TD>
</TR>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2) </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Estimated
pursuant to Rule 457(c) under the Securities Act of 1933 solely for           the purpose
of calculating the registration fee based on the average of the high           and low
prices for Gehl Company Common Stock as reported on The Nasdaq Stock           Market on
May 16, 2006. The value attributable to the Preferred Share Purchase           Rights is
reflected in the price of the Common Stock to which the rights are           attached. </FONT></TD>
</TR>
</TABLE>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART I </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION REQUIRED
IN THE SECTION 10(a) PROSPECTUS </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
document or documents containing the information specified in Part I are not required to
be filed with the Securities and Exchange Commission (the &#147;Commission&#148;) as part
of this Form S-8 Registration Statement. </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART II </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT </FONT></H1>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 3. Incorporation of Documents
by Reference </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following documents filed with the Commission by Gehl Company (the &#147;Company&#148;)
are hereby incorporated herein by reference: </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;&nbsp;&nbsp;&nbsp;          The
Company&#146;s Annual Report on Form 10-K for the year ended           December&nbsp;31,
2005.  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;&nbsp;&nbsp;&nbsp;          The
Company&#146;s Quarterly Report on Form 10-Q for the quarter ended           March&nbsp;31,
2006.  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;&nbsp;&nbsp;&nbsp;          The
Company&#146;s Current Reports on Form 8-K, dated December&nbsp;31, 2005,
          February&nbsp;3, 2006, February 24, 2006, March 15, 2006 and April&nbsp;3,
2006.  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.&nbsp;&nbsp;&nbsp;&nbsp;          The
description of the Company&#146;s Common Stock contained in Item&nbsp;1 of           the
Company&#146;s Registration Statement on Form 8-A, dated November 13, 1989,           and
any amendment or report filed for the purpose of updating such description.  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.&nbsp;&nbsp;&nbsp;&nbsp;          The
description of the Company&#146;s Preferred Share Purchase Rights contained           in
Item&nbsp;1 of the Company&#146;s Registration Statement on Form 8-A, dated           May&nbsp;28,
1997, including any amendment or report filed for the purpose of           updating such
description.  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and
15(d) of the Securities Exchange Act of 1934, as amended, after the date of filing of this
Registration Statement and prior to such time as the Company files a post-effective
amendment to this Registration Statement which indicates that all securities offered
hereby 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 a part
hereof from the date of filing of such documents. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 4. Description of
Securities. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable. </FONT></P>


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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 5. Interests of
Named Experts and Counsel. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable. </FONT></P>



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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>-2- </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 6. Indemnification
of Directors and Officers. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the Wisconsin Business Corporation Law and the Company&#146;s By-laws, directors and
officers of the Company are entitled to mandatory indemnification from the Company against
certain liabilities and expenses (i) to the extent such officers or directors are
successful in the defense of a proceeding and (ii) in proceedings in which the director or
officer is not successful in defense thereof, unless it is determined that the director or
officer breached or failed to perform his or her duties to the Company and such breach or
failure constituted: (a) a willful failure to deal fairly with the Company or its
shareholders in connection with a matter in which the director or officer had a material
conflict of interest; (b) a violation of the criminal law unless the director or officer
had reasonable cause to believe his or her conduct was lawful or had no reasonable cause
to believe his or her conduct was unlawful; (c) a transaction from which the director or
officer derived an improper personal profit; or (d) willful misconduct. It should be noted
that the Wisconsin Business Corporation Law specifically states that it is the public
policy of Wisconsin to require or permit indemnification in connection with a proceeding
involving securities regulation, as described therein, to the extent required or permitted
as described above. Additionally, under the Wisconsin Business Corporation Law, directors
of the Company are not subject to personal liability to the Company, its shareholders or
any person asserting rights on behalf thereof for certain breaches or failures to perform
any duty resulting solely from their status as directors except in circumstances
paralleling those in subparagraphs (a) through (d) outlined above. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Expenses
for the defense of any action for which indemnification may be available may be advanced
by the Company under certain circumstances. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
indemnification provided by the Wisconsin Business Corporation Law and the Company&#146;s
By-laws is not exclusive of any other rights to which a director or officer may be
entitled. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Company maintains a liability policy for its directors and officers as permitted by
Wisconsin law which may extend to, among other things, liability arising under the
Securities Act of 1933, as amended. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 7. Exemption from
Registration Claimed. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
Applicable. </FONT></P>


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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 8. Exhibits. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following exhibits have been filed (except where otherwise indicated) as part of this
Registration Statement: </FONT></P>


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     <TD WIDTH=5% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD WIDTH=10% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Exhibit No.</U></FONT></TD>
     <TD WIDTH=85% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Exhibit</U></FONT></TD></TR>
</TABLE>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.1) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Provisions
of the Restated Articles of Incorporation of Gehl Company defining                the
rights of holders of capital stock (incorporated by reference to Exhibit 3.1
               to Gehl Company&#146;s Quarterly Report on Form 10-Q for the quarter ended
               June&nbsp;28, 1997) </FONT></TD>
</TR>
</TABLE>
<BR>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>-3- </FONT></P>

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<TR VALIGN=Bottom>
     <TD WIDTH=5% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD WIDTH=10% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Exhibit No.</U></FONT></TD>
     <TD WIDTH=85% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Exhibit</U></FONT></TD></TR>
</TABLE>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.2) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Provisions
of the By-laws of Gehl Company, as amended, defining the rights of                holders
of capital stock (incorporated by reference to Exhibit 3.2 to Gehl                Company&#146;s
Current Report on Form 8-K dated February&nbsp;24, 2006) </FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.3) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Rights
Agreement, dated as of May&nbsp;28, 1997, between Gehl Company and U.S.
               Bank National Association (as successor to Firstar Trust Company)
(incorporated                by reference to Exhibit&nbsp;4.1 to Gehl Company&#146;s
Registration Statement                on Form 8-A, dated as of May&nbsp;28, 1997) </FONT></TD>
</TR>
</TABLE>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.4) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amendment
to Rights Agreement, dated as of September 20, 2002, by and among U.S.
               Bank National Association and American Stock Transfer and Trust Company
               (incorporated by reference to Exhibit 4.1 to Gehl Company&#146;s Quarterly
               Report on Form 10-Q for the quarter ended September&nbsp;28, 2002) </FONT></TD>
</TR>
</TABLE>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.5) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Gehl
Company 2004 Equity Incentive Plan, as amended (incorporated by reference
               to Appendix A to Gehl Company&#146;s Proxy Statement filed on March 8,
2006) </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.6) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Form
of Non-Qualified Stock Option Agreement for key employees used in
               conjunction with the Gehl Company 2004 Equity Incentive Plan </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.7) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Form
of Stock Option Agreement for non-employee directors used in conjunction
               with the Gehl Company 2004 Equity Incentive Plan (incorporated by reference to Exhibit 10.3 to
Gehl                Company&#146;s Quarterly Report on Form 10-Q for the quarter ended
June 26, 2004)</FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.8) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Form
of Election Relating to Withholding Taxes In Connection With the Exercise
               of a Non-Qualified Stock Option used in conjunction with the Gehl Company
2004                Equity Incentive Plan (incorporated by reference to Exhibit 10.4 to
Gehl                Company&#146;s Quarterly Report on Form 10-Q for the quarter ended
June 26,                2004) </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.9) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Form
of Restricted Stock Agreement used in conjunction with the Gehl Company
               2004 Equity Incentive Plan  </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(5)</FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion
of Foley &amp; Lardner LLP </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(23.1)</FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of PricewaterhouseCoopers LLP </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(23.2)</FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Foley &amp; Lardner LLP (contained in Exhibit 5 hereto) </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(24) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Power
of Attorney relating to subsequent amendments (included on the signature
               page to this Registration Statement) </FONT></TD>
</TR>
</TABLE>
<BR>

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<HR SIZE=1 NOSHADE WIDTH=15% COLOR=BLACK ALIGN=LEFT>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>All documents incorporated by
reference are to Commission File No. 0-18110. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 9. Undertakings. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;
The undersigned Registrant hereby undertakes:  </FONT></P>



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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>-4- </FONT></P>

<!-- *************************************************************************** -->
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<HR SIZE=5 COLOR=GRAY NOSHADE>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;
               To file, during any period in which offers or sales are being made, a
               post-effective amendment to this Registration Statement:  </FONT></P>


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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;
               To include any prospectus required by Section 10(a)(3) of the Securities
Act of                1933;  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;&nbsp;
               To reflect in the prospectus any facts or events arising after the
effective                date of the Registration Statement (or the most recent
post-effective amendment                thereof) which, individually or in the aggregate,
represent a fundamental change                in the information set forth in the
Registration Statement; and  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;&nbsp;&nbsp;
               To include any material information with respect to the plan of
distribution not                previously disclosed in the Registration Statement or any
material change to                such information in the Registration Statement;  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>provided</U>, <U>however</U>, that
paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be
included in a post-effective amendment by those paragraphs is contained in periodic
reports filed with or furnished to the Commission by the Registrant pursuant to Section 13
or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference
in the Registration Statement. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;
               That, for the purpose of determining any liability under the Securities
Act of                1933, each such post-effective amendment shall be deemed to be a
new                registration statement relating to the securities offered herein, and
the                offering of such securities at that time shall be deemed to be the
initial bona                fide offering thereof.  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;
               To remove from registration by means of a post-effective amendment any of
the                securities being registered which remain unsold at the termination of
the                offering.  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)&nbsp;&nbsp;&nbsp;&nbsp;
               That, for the purpose of determining liability of the registrant under the
               Securities Act of 1933 to any purchaser in the initial distribution of the
               securities, in a primary offering of securities of the Registrant pursuant
to                this Registration Statement, regardless of the underwriting method used
to sell                the securities to the purchaser, if the securities are offered or
sold to such                purchaser by means of any of the following communications,
the Registrant will                be a seller to the purchaser and will be considered to
offer or sell such                securities to such purchaser:  </FONT></P>


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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;
               Any preliminary prospectus or prospectus of the Registrant relating to the
               offering required to be filed pursuant to Rule 424 under the Securities
Act of                1933;  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;&nbsp;
               Any free writing prospectus relating to the offering prepared by or on
behalf of                the Registrant or used or referred to by the Registrant;  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;&nbsp;&nbsp;
               The portion of any other free writing prospectus relating to the offering
               containing material information about the Registrant or its securities
provided                by or on behalf of the Registrant; and  </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv)&nbsp;&nbsp;&nbsp;&nbsp;
               Any other communication that is an offer in the offering made by the
Registrant                to the purchaser.  </FONT>
</TD>
</TR>
</TABLE>
<BR>


<!-- MARKER FORMAT-SHEET="Page Number Center" FSL="Project" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>-5- </FONT></P>

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<HR SIZE=5 COLOR=GRAY NOSHADE>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;
               The undersigned Registrant hereby undertakes that, for purposes of
determining                any liability under the Securities Act of 1933, each filing of
the                Registrant&#146;s annual report pursuant to Section 13(a) or Section
15(d) of                the Securities Exchange Act of 1934 that is incorporated by
reference in the                Registration Statement shall be deemed to be a new
registration statement                relating to the securities offered herein, and the
offering of such securities                at that time shall be deemed to be the initial
bona fide offering thereof.  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;
               Insofar as indemnification for liabilities arising under the Securities
Act of                1933 may be permitted to directors, officers and controlling
persons of the                Registrant pursuant to the foregoing provisions, or
otherwise, the Registrant                has been advised that in the opinion of the
Securities and Exchange Commission                such indemnification is against public
policy as expressed in the Act and is,                therefore, unenforceable. In the
event that a claim for indemnification against                such liabilities (other
than the payment by the Registrant of expenses incurred                or paid by a
director, officer or controlling person of the Registrant in the
               successful defense of any action, suit or proceeding) is asserted by such
               director, officer or controlling person in connection with the securities
being                registered, the Registrant will, unless in the opinion of its
counsel the matter                has been settled by controlling precedent, submit to a
court of appropriate                jurisdiction the question whether such
indemnification by it is against public                policy as expressed in the Act and
will be governed by the final adjudication of                such issue.  </FONT></P>

<BR><BR><BR><BR><BR><BR><BR><BR><BR><BR><BR>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>-6- </FONT></P>

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<HR SIZE=5 COLOR=GRAY NOSHADE>



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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&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&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 West Bend, State of
Wisconsin, on May 19, 2006. </FONT></P>


<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=Bottom>
     <TD WIDTH=50% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD WIDTH=50% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>GEHL COMPANY</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>By:&nbsp;&nbsp;<U>/s/ William D. Gehl</U></FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;William D. Gehl</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chairman of the Board and</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer</FONT></TD></TR>
</TABLE>



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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement has been
signed below by the following persons in the capacities and on the dates indicated. Each
person whose signature appears below constitutes and appoints William D. Gehl and Michael
J. Mulcahy, and each of them, 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 all amendments (including post-effective amendments)
to this Registration Statement and to file the same, with all exhibits thereto, and other
documents in connection therewith, with the Securities and Exchange Commission, granting
unto each said attorney-in-fact and agent, full power and authority to do and perform each
and every act and thing requisite and necessary to be done, as fully as he might or could
do in person, hereby ratifying and confirming all that each said attorney-in-fact and
agent may lawfully do or cause to be done by virtue hereof. </FONT></P>




<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Signature</U></FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Title</U></FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Date</U></FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=30% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ William D. Gehl</U></FONT></TD>
     <TD WIDTH=35% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chairman of the Board, Chief</FONT></TD>
     <TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>May 19, 2006</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>William D. Gehl</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Executive Officer and Director</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Principal Executive Officer)</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Vice President and Chief Financial</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ Thomas M. Rettler</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Officer (Principal Financial and</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>May 19, 2006</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Thomas M. Rettler</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Accounting Officer)</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ Nicholas C. Babson</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>May 19, 2006</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Nicholas C. Babson</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ Thomas J. Boldt</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>May 19, 2006</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Thomas J. Boldt</FONT></TD></TR>
</TABLE>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>-7- </FONT></P>


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<HR SIZE=5 COLOR=GRAY NOSHADE>

<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Signature</U></FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Title</U></FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Date</U></FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=30% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>&nbsp;</FONT></TD>
     <TD WIDTH=35% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Marcel-Claude Braud</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ John T. Byrnes</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>May 19, 2006</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>John T. Byrnes</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ Richard J. Fotsch</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>May 19, 2006</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Richard J. Fotsch</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ John W. Splude</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>May 19, 2006</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>John W. Splude</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ Hermann Viets</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>May 19, 2006</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Hermann Viets</FONT></TD></TR>
</TABLE>

<BR><BR><BR><BR><BR><BR><BR><BR><BR><BR><BR><BR>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>-8- </FONT></P>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBIT INDEX </FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold-TNR" FSL="Default" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>GEHL COMPANY 2004
EQUITY INCENTIVE PLAN </FONT></H1>

<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=Bottom>
     <TD WIDTH=5% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD WIDTH=10% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Exhibit No.</U></FONT></TD>
     <TD WIDTH=85% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Exhibit</U></FONT></TD></TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.1) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Provisions
of the Restated Articles of Incorporation of Gehl Company defining                the
rights of holders of capital stock (incorporated by reference to Exhibit 3.1
               to Gehl Company&#146;s Quarterly Report on Form 10-Q for the quarter ended
               June&nbsp;28, 1997) </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.2) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Provisions
of the By-laws of Gehl Company, as amended, defining the rights of                holders
of capital stock (incorporated by reference to Exhibit 3.2 to Gehl                Company&#146;s
Current Report on Form 8-K dated February&nbsp;24, 2006) </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.3) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Rights
Agreement, dated as of May&nbsp;28, 1997, between Gehl Company and U.S.
               Bank National Association (as successor to Firstar Trust Company)
(incorporated                by reference to Exhibit&nbsp;4.1 to Gehl Company&#146;s
Registration Statement                on Form 8-A, dated as of May&nbsp;28, 1997) </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.4) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amendment
to Rights Agreement, dated as of September 20, 2002, by and among U.S.
               Bank National Association and American Stock Transfer and Trust Company
               (incorporated by reference to Exhibit 4.1 to Gehl Company&#146;s Quarterly
               Report on Form 10-Q for the quarter ended September&nbsp;28, 2002) </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.5) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Gehl
Company 2004 Equity Incentive Plan, as amended (incorporated by reference
               to Appendix A to Gehl Company&#146;s Proxy Statement filed on March&nbsp;8,
               2006) </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.6) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Form
of Non-Qualified Stock Option Agreement for key employees used in
               conjunction with the Gehl Company 2004 Equity Incentive Plan </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.7) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Form
of Stock Option Agreement for non-employee directors used in conjunction
               with the Gehl Company 2004 Equity Incentive Plan (incorporated by reference to Exhibit 10.3 to
Gehl                Company&#146;s Quarterly Report on Form 10-Q for the quarter ended
June 26, 2004) </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.8) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Form
of Election Relating to Withholding Taxes In Connection With the Exercise
               of a Non-Qualified Stock Option used in conjunction with the Gehl Company
2004                Equity Incentive Plan (incorporated by reference to Exhibit 10.4 to
Gehl                Company&#146;s Quarterly Report on Form 10-Q for the quarter ended
June 26,                2004) </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.9) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Form
of Restricted Stock Agreement used in conjunction with the Gehl Company
               2004 Equity Incentive Plan </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(5)</FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion
of Foley &amp; Lardner LLP </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(23.1)</FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of PricewaterhouseCoopers LLP </FONT></TD>
</TR>
</TABLE>
<BR>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>-9- </FONT></P>

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<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=Bottom>
     <TD WIDTH=5% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD WIDTH=10% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Exhibit No.</U></FONT></TD>
     <TD WIDTH=85% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Exhibit</U></FONT></TD></TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(23.2)</FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Foley &amp; Lardner LLP (contained in Exhibit 5 hereto) </FONT></TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(24) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Power
of Attorney relating to subsequent amendments (included on the signature
               page to this Registration Statement) </FONT></TD>
</TR>
</TABLE>
<BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>All documents incorporated by
reference are to Commission File No. 0-18110. </FONT></P>


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</HTML>
[{"type": "S-8", "sequence": "1", "filename": "cmw2189.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 58512}]
{"company-data": {"conformed-name": "GEHL CO", "cik": "0000856386", "assigned-sic": "3523", "irs-number": "390300430", "state-of-incorporation": "WI", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-134278", "film-number": "06854384"}, "business-address": {"street1": "143 WATER STREET", "city": "WEST BEND", "state": "WI", "zip": "53095", "phone": "2623349461"}, "mail-address": {"street1": "143 WATER STREET", "city": "WEST BEND", "state": "WI", "zip": "53095"}}
As filed with the
Securities and Exchange Commission on May 19, 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
Gehl Company
(Exact name of registrant as specified in its charter)
Wisconsin
39-0300430
(State or other jurisdiction
(I.R.S. Employer
of incorporation or organization)
Identification No.)
143 Water Street
West Bend, Wisconsin
53095
(Address of principal executive offices)
(Zip Code)
Gehl Company 2004 Equity Incentive Plan, as Amended
(Full title of the plan)
Michael J. Mulcahy
Vice President, Secretary
and General Counsel
Gehl Company
Copy to:
143 Water Street
West Bend, Wisconsin 53095
Jay O. Rothman
(262) 334-9461
Foley & Lardner LLP
(Name, address and telephone number, including area
777 East Wisconsin Avenue
code, of agent for service)
Milwaukee, Wisconsin 53202
CALCULATION OF REGISTRATION FEE
Title of
Securities to be
Registered
Amount
to be
Registered(1)
Proposed Maximum
Offering Price Per
Share(2)
Proposed Maximum
Aggregate Offering
Price(2)
Amount of
Registration
Fee
Common Stock,
$.10 par value, with
attached Preferred Share
325,000
Purchase Rights
shares
$30.56
$9,932,000
$1,062.73
(1)
Each
share of Gehl Company Common Stock has attached thereto one Preferred Share
          Purchase Right.
(2)
Estimated
pursuant to Rule 457(c) under the Securities Act of 1933 solely for           the purpose
of calculating the registration fee based on the average of the high           and low
prices for Gehl Company Common Stock as reported on The Nasdaq Stock           Market on
May 16, 2006. The value attributable to the Preferred Share Purchase           Rights is
reflected in the price of the Common Stock to which the rights are           attached.
PART I
INFORMATION REQUIRED
IN THE SECTION 10(a) PROSPECTUS
The
document or documents containing the information specified in Part I are not required to
be filed with the Securities and Exchange Commission (the "Commission") as part
of this Form S-8 Registration Statement.
PART II
INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents
by Reference
The
following documents filed with the Commission by Gehl Company (the "Company")
are hereby incorporated herein by reference:
1.              The
Company's Annual Report on Form 10-K for the year ended           December 31,
2005.
2.              The
Company's Quarterly Report on Form 10-Q for the quarter ended           March 31,
2006.
3.              The
Company's Current Reports on Form 8-K, dated December 31, 2005,
          February 3, 2006, February 24, 2006, March 15, 2006 and April 3,
2006.
4.              The
description of the Company's Common Stock contained in Item 1 of           the
Company's Registration Statement on Form 8-A, dated November 13, 1989,           and
any amendment or report filed for the purpose of updating such description.
5.              The
description of the Company's Preferred Share Purchase Rights contained           in
Item 1 of the Company's Registration Statement on Form 8-A, dated           May 28,
1997, including any amendment or report filed for the purpose of           updating such
description.
All
documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and
15(d) of the Securities Exchange Act of 1934, as amended, after the date of filing of this
Registration Statement and prior to such time as the Company files a post-effective
amendment to this Registration Statement which indicates that all securities offered
hereby 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 a part
hereof from the date of filing of such documents.
Item 4. Description of
Securities.
Not
applicable.
Item 5. Interests of
Named Experts and Counsel.
Not
applicable.
-2-
Item 6. Indemnification
of Directors and Officers.
Pursuant
to the Wisconsin Business Corporation Law and the Company's By-laws, directors and
officers of the Company are entitled to mandatory indemnification from the Company against
certain liabilities and expenses (i) to the extent such officers or directors are
successful in the defense of a proceeding and (ii) in proceedings in which the director or
officer is not successful in defense thereof, unless it is determined that the director or
officer breached or failed to perform his or her duties to the Company and such breach or
failure constituted: (a) a willful failure to deal fairly with the Company or its
shareholders in connection with a matter in which the director or officer had a material
conflict of interest; (b) a violation of the criminal law unless the director or officer
had reasonable cause to believe his or her conduct was lawful or had no reasonable cause
to believe his or her conduct was unlawful; (c) a transaction from which the director or
officer derived an improper personal profit; or (d) willful misconduct. It should be noted
that the Wisconsin Business Corporation Law specifically states that it is the public
policy of Wisconsin to require or permit indemnification in connection with a proceeding
involving securities regulation, as described therein, to the extent required or permitted
as described above. Additionally, under the Wisconsin Business Corporation Law, directors
of the Company are not subject to personal liability to the Company, its shareholders or
any person asserting rights on behalf thereof for certain breaches or failures to perform
any duty resulting solely from their status as directors except in circumstances
paralleling those in subparagraphs (a) through (d) outlined above.
Expenses
for the defense of any action for which indemnification may be available may be advanced
by the Company under certain circumstances.
The
indemnification provided by the Wisconsin Business Corporation Law and the Company's
By-laws is not exclusive of any other rights to which a director or officer may be
entitled.
The
Company maintains a liability policy for its directors and officers as permitted by
Wisconsin law which may extend to, among other things, liability arising under the
Securities Act of 1933, as amended.
Item 7. Exemption from
Registration Claimed.
Not
Applicable.
Item 8. Exhibits.
The
following exhibits have been filed (except where otherwise indicated) as part of this
Registration Statement:
Exhibit No.
Exhibit
(4.1)
Provisions
of the Restated Articles of Incorporation of Gehl Company defining                the
rights of holders of capital stock (incorporated by reference to Exhibit 3.1
               to Gehl Company's Quarterly Report on Form 10-Q for the quarter ended
               June 28, 1997)
-3-
Exhibit No.
Exhibit
(4.2)
Provisions
of the By-laws of Gehl Company, as amended, defining the rights of                holders
of capital stock (incorporated by reference to Exhibit 3.2 to Gehl                Company's
Current Report on Form 8-K dated February 24, 2006)
(4.3)
Rights
Agreement, dated as of May 28, 1997, between Gehl Company and U.S.
               Bank National Association (as successor to Firstar Trust Company)
(incorporated                by reference to Exhibit 4.1 to Gehl Company's
Registration Statement                on Form 8-A, dated as of May 28, 1997)
(4.4)
Amendment
to Rights Agreement, dated as of September 20, 2002, by and among U.S.
               Bank National Association and American Stock Transfer and Trust Company
               (incorporated by reference to Exhibit 4.1 to Gehl Company's Quarterly
               Report on Form 10-Q for the quarter ended September 28, 2002)
(4.5)
Gehl
Company 2004 Equity Incentive Plan, as amended (incorporated by reference
               to Appendix A to Gehl Company's Proxy Statement filed on March 8,
2006)
(4.6)
Form
of Non-Qualified Stock Option Agreement for key employees used in
               conjunction with the Gehl Company 2004 Equity Incentive Plan
(4.7)
Form
of Stock Option Agreement for non-employee directors used in conjunction
               with the Gehl Company 2004 Equity Incentive Plan (incorporated by reference to Exhibit 10.3 to
Gehl                Company's Quarterly Report on Form 10-Q for the quarter ended
June 26, 2004)
(4.8)
Form
of Election Relating to Withholding Taxes In Connection With the Exercise
               of a Non-Qualified Stock Option used in conjunction with the Gehl Company
2004                Equity Incentive Plan (incorporated by reference to Exhibit 10.4 to
Gehl                Company's Quarterly Report on Form 10-Q for the quarter ended
June 26,                2004)
(4.9)
Form
of Restricted Stock Agreement used in conjunction with the Gehl Company
               2004 Equity Incentive Plan
(5)
Opinion
of Foley & Lardner LLP
(23.1)
Consent
of PricewaterhouseCoopers LLP
(23.2)
Consent
of Foley & Lardner LLP (contained in Exhibit 5 hereto)
(24)
Power
of Attorney relating to subsequent amendments (included on the signature
               page to this Registration Statement)
All documents incorporated by
reference are to Commission File No. 0-18110.
Item 9. Undertakings.
(a)    
The undersigned Registrant hereby undertakes:
-4-
(1)    
               To file, during any period in which offers or sales are being made, a
               post-effective amendment to this Registration Statement:
(i)    
               To include any prospectus required by Section 10(a)(3) of the Securities
Act of                1933;
(ii)    
               To reflect in the prospectus any facts or events arising after the
effective                date of the Registration Statement (or the most recent
post-effective amendment                thereof) which, individually or in the aggregate,
represent a fundamental change                in the information set forth in the
Registration Statement; and
(iii)    
               To include any material information with respect to the plan of
distribution not                previously disclosed in the Registration Statement or any
material change to                such information in the Registration Statement;
provided
,
however
, that
paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be
included in a post-effective amendment by those paragraphs is contained in periodic
reports filed with or furnished to the Commission by the Registrant pursuant to Section 13
or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference
in the Registration Statement.
(2)    
               That, for the purpose of determining any liability under the Securities
Act of                1933, each such post-effective amendment shall be deemed to be a
new                registration statement relating to the securities offered herein, and
the                offering of such securities at that time shall be deemed to be the
initial bona                fide offering thereof.
(3)    
               To remove from registration by means of a post-effective amendment any of
the                securities being registered which remain unsold at the termination of
the                offering.
(4)    
               That, for the purpose of determining liability of the registrant under the
               Securities Act of 1933 to any purchaser in the initial distribution of the
               securities, in a primary offering of securities of the Registrant pursuant
to                this Registration Statement, regardless of the underwriting method used
to sell                the securities to the purchaser, if the securities are offered or
sold to such                purchaser by means of any of the following communications,
the Registrant will                be a seller to the purchaser and will be considered to
offer or sell such                securities to such purchaser:
(i)    
               Any preliminary prospectus or prospectus of the Registrant relating to the
               offering required to be filed pursuant to Rule 424 under the Securities
Act of                1933;
(ii)    
               Any free writing prospectus relating to the offering prepared by or on
behalf of                the Registrant or used or referred to by the Registrant;
(iii)    
               The portion of any other free writing prospectus relating to the offering
               containing material information about the Registrant or its securities
provided                by or on behalf of the Registrant; and
(iv)    
               Any other communication that is an offer in the offering made by the
Registrant                to the purchaser.
-5-
(b)    
               The undersigned Registrant hereby undertakes that, for purposes of
determining                any liability under the Securities Act of 1933, each filing of
the                Registrant's annual report pursuant to Section 13(a) or Section
15(d) of                the Securities Exchange Act of 1934 that is incorporated by
reference in the                Registration Statement shall be deemed to be a new
registration statement                relating to the securities offered herein, and the
offering of such securities                at that time shall be deemed to be the initial
bona fide offering thereof.
(c)    
               Insofar as indemnification for liabilities arising under the Securities
Act of                1933 may be permitted to directors, officers and controlling
persons of the                Registrant pursuant to the foregoing provisions, or
otherwise, the Registrant                has been advised that in the opinion of the
Securities and Exchange Commission                such indemnification is against public
policy as expressed in the Act and is,                therefore, unenforceable. In the
event that a claim for indemnification against                such liabilities (other
than the payment by the Registrant of expenses incurred                or paid by a
director, officer or controlling person of the Registrant in the
               successful defense of any action, suit or proceeding) is asserted by such
               director, officer or controlling person in connection with the securities
being                registered, the Registrant will, unless in the opinion of its
counsel the matter                has been settled by controlling precedent, submit to a
court of appropriate                jurisdiction the question whether such
indemnification by it is against public                policy as expressed in the Act and
will be governed by the final adjudication of                such issue.
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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 West Bend, State of
Wisconsin, on May 19, 2006.
GEHL COMPANY
By:
/s/ William D. Gehl
William D. Gehl
Chairman of the Board and
Chief Executive Officer
Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement has been
signed below by the following persons in the capacities and on the dates indicated. Each
person whose signature appears below constitutes and appoints William D. Gehl and Michael
J. Mulcahy, and each of them, 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 all amendments (including post-effective amendments)
to this Registration Statement and to file the same, with all exhibits thereto, and other
documents in connection therewith, with the Securities and Exchange Commission, granting
unto each said attorney-in-fact and agent, full power and authority to do and perform each
and every act and thing requisite and necessary to be done, as fully as he might or could
do in person, hereby ratifying and confirming all that each said attorney-in-fact and
agent may lawfully do or cause to be done by virtue hereof.
Signature
Title
Date
/s/ William D. Gehl
Chairman of the Board, Chief
May 19, 2006
William D. Gehl
Executive Officer and Director
(Principal Executive Officer)
Vice President and Chief Financial
/s/ Thomas M. Rettler
Officer (Principal Financial and
May 19, 2006
Thomas M. Rettler
Accounting Officer)
/s/ Nicholas C. Babson
May 19, 2006
Nicholas C. Babson
Director
/s/ Thomas J. Boldt
Director
May 19, 2006
Thomas J. Boldt
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Signature
Title
Date
Marcel-Claude Braud
Director
/s/ John T. Byrnes
Director
May 19, 2006
John T. Byrnes
/s/ Richard J. Fotsch
Director
May 19, 2006
Richard J. Fotsch
/s/ John W. Splude
Director
May 19, 2006
John W. Splude
/s/ Hermann Viets
Director
May 19, 2006
Hermann Viets
-8-
EXHIBIT INDEX
GEHL COMPANY 2004
EQUITY INCENTIVE PLAN
Exhibit No.
Exhibit
(4.1)
Provisions
of the Restated Articles of Incorporation of Gehl Company defining                the
rights of holders of capital stock (incorporated by reference to Exhibit 3.1
               to Gehl Company's Quarterly Report on Form 10-Q for the quarter ended
               June 28, 1997)
(4.2)
Provisions
of the By-laws of Gehl Company, as amended, defining the rights of                holders
of capital stock (incorporated by reference to Exhibit 3.2 to Gehl                Company's
Current Report on Form 8-K dated February 24, 2006)
(4.3)
Rights
Agreement, dated as of May 28, 1997, between Gehl Company and U.S.
               Bank National Association (as successor to Firstar Trust Company)
(incorporated                by reference to Exhibit 4.1 to Gehl Company's
Registration Statement                on Form 8-A, dated as of May 28, 1997)
(4.4)
Amendment
to Rights Agreement, dated as of September 20, 2002, by and among U.S.
               Bank National Association and American Stock Transfer and Trust Company
               (incorporated by reference to Exhibit 4.1 to Gehl Company's Quarterly
               Report on Form 10-Q for the quarter ended September 28, 2002)
(4.5)
Gehl
Company 2004 Equity Incentive Plan, as amended (incorporated by reference
               to Appendix A to Gehl Company's Proxy Statement filed on March 8,
               2006)
(4.6)
Form
of Non-Qualified Stock Option Agreement for key employees used in
               conjunction with the Gehl Company 2004 Equity Incentive Plan
(4.7)
Form
of Stock Option Agreement for non-employee directors used in conjunction
               with the Gehl Company 2004 Equity Incentive Plan (incorporated by reference to Exhibit 10.3 to
Gehl                Company's Quarterly Report on Form 10-Q for the quarter ended
June 26, 2004)
(4.8)
Form
of Election Relating to Withholding Taxes In Connection With the Exercise
               of a Non-Qualified Stock Option used in conjunction with the Gehl Company
2004                Equity Incentive Plan (incorporated by reference to Exhibit 10.4 to
Gehl                Company's Quarterly Report on Form 10-Q for the quarter ended
June 26,                2004)
(4.9)
Form
of Restricted Stock Agreement used in conjunction with the Gehl Company
               2004 Equity Incentive Plan
(5)
Opinion
of Foley & Lardner LLP
(23.1)
Consent
of PricewaterhouseCoopers LLP
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Exhibit No.
Exhibit
(23.2)
Consent
of Foley & Lardner LLP (contained in Exhibit 5 hereto)
(24)
Power
of Attorney relating to subsequent amendments (included on the signature
               page to this Registration Statement)
All documents incorporated by
reference are to Commission File No. 0-18110.
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