Registration No. 333-       
                                                                             


                       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 1995 Stock Option Plan
                            (Full title of the plan)


           Michael J. Mulcahy                           Copy to:
       Vice President, Secretary
          and General Counsel                        Jay O. Rothman
              Gehl Company                          Foley & Lardner
            143 Water Street                   777 East Wisconsin Avenue
      West Bend, Wisconsin  53095              Milwaukee, Wisconsin 53202
             (414) 334-9461
  (Name, address and telephone number,
 including area code, of agent for service)
                           __________________________

                         CALCULATION OF REGISTRATION FEE


                                    Proposed       Proposed
                                     Maximum       Maximum
        Title of        Amount      Offering      Aggregate      Amount of
     Securities to      to be         Price       Offering      Registration
     be Registered    Registered   Per Share        Price           Fee

    Common Stock,      600,000
     $.10 par value     shares      $8.00(1)    $4,800,000(1)      $1,656


   (1)      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 14,
            1996.

   <PAGE>
                                     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 fiscal
   year ended December 31, 1995, which includes certified financial
   statements as of and for the fiscal year ended December 31, 1995.

             2.   The Company's Quarterly Report on Form 10-Q for the quarter
   ended March 30, 1996.

             3.   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.

             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.

   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)            Gehl 1995 Stock Option Plan

    (4.2)            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's
                     Form S-1 Registration Statement (Registration
                     No. 33-31571))

    (4.3)            Provisions of the By-laws of Gehl Company, as
                     amended, defining the rights of holders of
                     capital stock (incorporated by reference to
                     Exhibit 3.3 to Gehl Company's Annual Report on
                     Form 10-K for the year ended December 31, 1995)

    (4.4)            Form of Stock Option Agreement for executive
                     officers used in conjunction with the Gehl
                     Company 1995 Stock Option Plan 

    (4.5)            Form of Stock Option Agreement for non-employee
                     directors used in conjunction with the Gehl
                     Company 1995 Stock Option Plan 

    (5)              Opinion of Foley & Lardner

    (23.1)           Consent of Price Waterhouse LLP

    (23.2)           Consent of Foley & Lardner (contained in Exhibit
                     5 hereto)

    (24)             Power of Attorney relating to subsequent
                     amendments (included on the signature page to
                     this Registration Statement)


   Item 9.   Undertakings.

             (a)  The undersigned Registrant hereby undertakes:

             (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.

             (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.


                                   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 16, 1996.

                                      GEHL COMPANY



                                      By:  /s/ William D. Gehl               
                                           William D. Gehl
                                           President 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      President, Chief            May 16, 1996
    William D. Gehl          Executive Officer and             
                             Director (Principal
                             Executive Officer)

    /s/ Kenneth F. Kaplan    Vice President of          May 16, 1996 
    Kenneth F. Kaplan        Finance and Treasurer
                             (Principal Financial
                             and Accounting Officer)


    /s/ Thomas J. Boldt              Director            May 16, 1996
    Thomas J. Boldt


    /s/ Fred M. Butler               Director           May 16, 1996 
    Fred M. Butler


    /s/ John W. Findley              Director            May 16, 1996
    John W. Findley                                            


    /s/ John W. Gehl                 Director            May 16, 1996
    John W. Gehl                                               


    /s/ William P. Killian           Director            May 16, 1996
    William P. Killian


    /s/ Arthur W. Nesbitt            Director            May 16, 1996
    Arthur W. Nesbitt                                          



    /s/ Roger E. Secrist             Director            May 16, 1996
    Roger E. Secrist                                           


    /s/ John W. Splude               Director            May 16, 1996
    John W. Splude                                             



   <PAGE>
                                  EXHIBIT INDEX

                       GEHL COMPANY 1995 STOCK OPTION PLAN


     Exhibit No.   Exhibit

        (4.1)      Gehl Company 1995 Stock Option Plan

        (4.2)      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's Form S-1 Registration
                   Statement (Registration No. 33-31571))

        (4.3)      Provisions of the By-laws of Gehl Company,
                   as amended, defining the rights of holders
                   of capital stock (incorporated by reference
                   to Exhibit 3.3 to Gehl Company's Annual
                   Report on Form 10-K for the year ended
                   December 31, 1995)

        (4.4)      Form of Stock Option Agreement for
                   executive officers used in conjunction with
                   the Gehl Company 1995 Stock Option Plan

        (4.5)      Form of Stock Option Agreement for non-
                   employee directors used in conjunction with
                   the Gehl Company 1995 Stock Option Plan

         (5)       Opinion of Foley & Lardner

        (23.1)     Consent of Price Waterhouse LLP

        (23.2)     Consent of Foley & Lardner (contained in
                   Exhibit 5 hereto)

         (24)      Power of Attorney relating to subsequent
                   amendments (included on the signature page
                   to this Registration Statement)
[{"type": "S-8", "sequence": "1", "description": "GEHL COMPANY FORM S-8", "secsgml_size_bytes": 17535}]
{"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": "333-04017", "film-number": "96569535"}, "business-address": {"street1": "143 WATER STREET", "city": "WEST BEND", "state": "WI", "zip": "53095", "phone": "4143349461"}, "mail-address": {"street1": "143 WATER STREET", "city": "WEST BEND", "state": "WI", "zip": "53095"}}
Registration No. 333-       
                                                                             

                       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 1995 Stock Option Plan
                            (Full title of the plan)

           Michael J. Mulcahy                           Copy to:
       Vice President, Secretary
          and General Counsel                        Jay O. Rothman
              Gehl Company                          Foley & Lardner
            143 Water Street                   777 East Wisconsin Avenue
      West Bend, Wisconsin  53095              Milwaukee, Wisconsin 53202
             (414) 334-9461
  (Name, address and telephone number,
 including area code, of agent for service)
                           __________________________

                         CALCULATION OF REGISTRATION FEE

                                    Proposed       Proposed
                                     Maximum       Maximum
        Title of        Amount      Offering      Aggregate      Amount of
     Securities to      to be         Price       Offering      Registration
     be Registered    Registered   Per Share        Price           Fee

    Common Stock,      600,000
     $.10 par value     shares      $8.00(1)    $4,800,000(1)      $1,656

   (1)      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 14,
            1996.
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 fiscal
   year ended December 31, 1995, which includes certified financial
   statements as of and for the fiscal year ended December 31, 1995.

             2.   The Company's Quarterly Report on Form 10-Q for the quarter
   ended March 30, 1996.

             3.   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.

             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.

   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)            Gehl 1995 Stock Option Plan

    (4.2)            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's
                     Form S-1 Registration Statement (Registration
                     No. 33-31571))

    (4.3)            Provisions of the By-laws of Gehl Company, as
                     amended, defining the rights of holders of
                     capital stock (incorporated by reference to
                     Exhibit 3.3 to Gehl Company's Annual Report on
                     Form 10-K for the year ended December 31, 1995)

    (4.4)            Form of Stock Option Agreement for executive
                     officers used in conjunction with the Gehl
                     Company 1995 Stock Option Plan 

    (4.5)            Form of Stock Option Agreement for non-employee
                     directors used in conjunction with the Gehl
                     Company 1995 Stock Option Plan 

    (5)              Opinion of Foley & Lardner

    (23.1)           Consent of Price Waterhouse LLP

    (23.2)           Consent of Foley & Lardner (contained in Exhibit
                     5 hereto)

    (24)             Power of Attorney relating to subsequent
                     amendments (included on the signature page to
                     this Registration Statement)

   Item 9.   Undertakings.

             (a)  The undersigned Registrant hereby undertakes:

             (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.

             (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.

                                   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 16, 1996.

                                      GEHL COMPANY

                                      By:  /s/ William D. Gehl               
                                           William D. Gehl
                                           President 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      President, Chief            May 16, 1996
    William D. Gehl          Executive Officer and             
                             Director (Principal
                             Executive Officer)

    /s/ Kenneth F. Kaplan    Vice President of          May 16, 1996 
    Kenneth F. Kaplan        Finance and Treasurer
                             (Principal Financial
                             and Accounting Officer)

    /s/ Thomas J. Boldt              Director            May 16, 1996
    Thomas J. Boldt

    /s/ Fred M. Butler               Director           May 16, 1996 
    Fred M. Butler

    /s/ John W. Findley              Director            May 16, 1996
    John W. Findley                                            

    /s/ John W. Gehl                 Director            May 16, 1996
    John W. Gehl                                               

    /s/ William P. Killian           Director            May 16, 1996
    William P. Killian

    /s/ Arthur W. Nesbitt            Director            May 16, 1996
    Arthur W. Nesbitt                                          

    /s/ Roger E. Secrist             Director            May 16, 1996
    Roger E. Secrist                                           

    /s/ John W. Splude               Director            May 16, 1996
    John W. Splude
EXHIBIT INDEX

                       GEHL COMPANY 1995 STOCK OPTION PLAN

     Exhibit No.   Exhibit

        (4.1)      Gehl Company 1995 Stock Option Plan

        (4.2)      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's Form S-1 Registration
                   Statement (Registration No. 33-31571))

        (4.3)      Provisions of the By-laws of Gehl Company,
                   as amended, defining the rights of holders
                   of capital stock (incorporated by reference
                   to Exhibit 3.3 to Gehl Company's Annual
                   Report on Form 10-K for the year ended
                   December 31, 1995)

        (4.4)      Form of Stock Option Agreement for
                   executive officers used in conjunction with
                   the Gehl Company 1995 Stock Option Plan

        (4.5)      Form of Stock Option Agreement for non-
                   employee directors used in conjunction with
                   the Gehl Company 1995 Stock Option Plan

         (5)       Opinion of Foley & Lardner

        (23.1)     Consent of Price Waterhouse LLP

        (23.2)     Consent of Foley & Lardner (contained in
                   Exhibit 5 hereto)

         (24)      Power of Attorney relating to subsequent
                   amendments (included on the signature page
                   to this Registration Statement)