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<TITLE>WINNEBAGO INDUSTRIES, INC. FORM S-8 Dated: MARCH 2, 2004</TITLE></HEAD>
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>As filed with the Securities and
Exchange Commission on March 3, 2004 </FONT></P>

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<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Registration No.
333-______ </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>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>________________________________  </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>FORM S-8 <BR>REGISTRATION
STATEMENT <BR>UNDER <BR>THE SECURITIES ACT OF 1933  </FONT></H1>

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

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>WINNEBAGO INDUSTRIES,
INC. </FONT> <FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>(Exact name of Registrant as Specified in its Charter)  </FONT></H1>

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     <TD WIDTH=50% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>IOWA</FONT></TD>
     <TD WIDTH=50% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>42-0802678</FONT></TD></TR>
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     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(State or Other Jurisdiction of</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(I.R.S. Employer</FONT></TD></TR>
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     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Incorporation or Organization)</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Identification No.)</FONT></TD></TR>
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     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>P.O. BOX 152</FONT></TD></TR>
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     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FOREST CITY, IOWA</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>50436</FONT></TD></TR>
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     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Address of Principal Executive Offices)</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Zip Code)</FONT></TD></TR>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>WINNEBAGO INDUSTRIES, INC. 2004 INCENTIVE COMPENSATION PLAN
<BR>(Full Title of the Plan) </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>RAYMOND M. BEEBE, VICE
PRESIDENT, SECRETARY AND GENERAL COUNSEL
                                            <BR>WINNEBAGO INDUSTRIES, INC.
                                                   <BR>P.O. BOX 152
                                              <BR>FOREST CITY, IOWA 50436
                                                  <BR>(641) 585-6808 </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Name and Address of
Agent for Service) </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>COPIES OF COMMUNICATIONS TO:
                                                 <BR>WILLIAM M. LIBIT
                                              <BR>CHAPMAN AND CUTLER LLP
                                              <BR>111 WEST MONROE STREET
                                              <BR>CHICAGO, ILLINOIS 60603
                                                  <BR>(312) 845-3000 </FONT></P>

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

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CALCULATION OF
REGISTRATION FEE </FONT></P>

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     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Title of Each<BR>
Class of<BR>
Securities<BR>
To Be<BR>
Registered</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Amount<BR>
To Be<BR>
Registered</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Proposed<BR>
Maximum<BR>
Offering<BR>
Price<BR>
per Share(1)</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Proposed<BR>
Maximum<BR>
Aggregate<BR>
Offering<BR>
Price(1)</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Amount of<BR>
Registration<BR>
Fee</FONT></TH></TR>
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     <TD WIDTH="33%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Common Stock,<BR>&nbsp;&nbsp;$.50 par value</FONT></TD>
     <TD WIDTH=26% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2,000,000 Shares</FONT></TD>
     <TD WIDTH=12% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$65.07</FONT></TD>
     <TD WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$130,140,000</FONT></TD>
     <TD WIDTH=9% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$16,490</FONT></TD></TR>
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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;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant  to Rule  457(c)  and (h),  the  proposed  maximum  offering  price per share
and  maximum aggregate  offering price and amount of  registration  fee are calculated
 based upon a price per share of $65.07, the average of the high and low prices for the
shares of  Winnebago  Industries,  Inc.  Common Stock as reported by The New York Stock
Exchange, Inc. on February 25, 2004. </FONT></P>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART&nbsp;II  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT  </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ITEM&nbsp;3.  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INCORPORATION
OF CERTAIN DOCUMENTS BY REFERENCE </FONT></TD>
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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 which have been filed with the Securities and Exchange Commission
(the <I>&#147;COMMISSION&#148;</I>) by Winnebago Industries, Inc. (<I>&#147;WINNEBAGO&#148;</I>or
the <I>&#147;REGISTRANT&#148;</I>) pursuant to the Securities Exchange Act of 1934 (<I>&#147;1934
ACT&#148;</I>) are incorporated herein by reference:  </FONT></P>

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<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;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               Annual
Report on Form 10-K for the fiscal year ended August&nbsp;30, 2003 of
               Winnebago; and  </FONT>
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<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;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               Quarterly
Report on Form 10-Q for the quarter ended November&nbsp;29, 2003 of
               Winnebago;  </FONT>
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<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;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               Current
Reports on Form 8-K filed October&nbsp;14, 2003, October&nbsp;16, 2003,
               October&nbsp;21, 2003, October&nbsp;30, 2003, November&nbsp;14, 2003,
               December&nbsp;12, 2003, December&nbsp;17, 2003, January&nbsp;27, 2004 and
               February&nbsp;13, 2004;  </FONT>
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<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;(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               Notice
of Annual Meeting of Shareholders to be Held January&nbsp;13, 2004 and
               Proxy Statement, filed November&nbsp;21, 2003; and  </FONT>
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<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;(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;               The
description of Winnebago&#146;s Common Stock which is contained in the
               Forms&nbsp;8-A pursuant to Section&nbsp;12(b) of the 1934 Act filed with
the                Commission on June&nbsp;18, 1969 and June&nbsp;16, 1971 (1934 Act File
               No.&nbsp;1-6403).  </FONT>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>II-1</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 Winnebago pursuant to Sections&nbsp;13(a), 13(c), 14 and
15(d) of the 1934 Act, prior to the filing of a post-effective amendment which indicates
that all securities offered hereby have been sold or which deregisters all such
securities then remaining unsold, shall be deemed to be incorporated by reference into
this Registration Statement and to be a part hereof from the date of filing such
documents.  </FONT></P>

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<TD WIDTH="5%" NOWRAP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ITEM&nbsp; 4.  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Not
APPLICABLE  </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ITEM&nbsp;5.  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Not
APPLICABLE  </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ITEM&nbsp;6.  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INDEMNIFICATION
of Directors and Officers  </FONT></TD>
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sections&nbsp;490.851
of the Iowa Business Corporation Act gives Iowa corporations the power to indemnify
present and former directors under certain circumstances. The Amended and Restated
Articles of Incorporation of Winnebago provide for indemnification by Winnebago of
directors against all expenses, liabilities and loss (including attorney&#146;s fees,
judgements, fines or penalties and amounts paid or to be paid in settlement) actually
incurred by such person relating to his or her conduct as a director of Winnebago, except
that the aforesaid mandatory indemnification shall not apply (i) to a breach of a director&#146;s
duty of loyalty to the corporation or its shareholders, (ii) for acts or omissions not in
good faith or which involve intentional misconduct or knowing violation of the law, (iii)
for a transaction from which a director derived an improper personal benefit, (iv) under
Section 496A.44 of the Iowa Business Corporation Act, or (v) against judgments,
penalties, fines and settlements arising from any proceeding by or in the right of the
corporation, or against expenses in any such case where such director shall be adjudged
liable to the corporation. The Amended and Restated Articles of Incorporation further
provide that the indemnification provided thereunder shall not be exclusive of any other
rights to which those indemnified may be entitled under any bylaw, agreement, vote of
stockholders or disinterested directors or otherwise.  </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
addition, Winnebago maintains a directors&#146; and officers&#146; liability insurance
policy to insure its liability under the above-described provision of its Amended and
Restated Articles of Incorporation and to insure its individual directors and officers
against certain obligations not covered by such provisions.  </FONT></P>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ITEM&nbsp;7.  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>NOT
APPLICABLE  </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ITEM&nbsp;8.  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBITS  </FONT></TD>
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See
List of Exhibits on page II-7 hereof.  </FONT></P>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ITEM&nbsp;9.  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>UNDERTAKINGS  </FONT></TD>
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)
&nbsp;The undersigned Registrant
hereby undertakes:  </FONT></P>

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<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)
&nbsp;To file, during any period
in which offers or sales are being made, a                post-effective amendment to
this Registration Statement:  </FONT>
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<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)
&nbsp;To include any prospectus
required by Section 10(a)(3) of the Securities Act of                1933;  </FONT>
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<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)
&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; </FONT></TD>
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<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)
&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>
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>provided, however</I>, that
paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the Registration Statement is on Form
S-3, Form S-8 or Form F-3, and 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 15(d) of the
Securities Exchange Act of 1934 that are incorporated by reference in the Registration
Statement.  </FONT></P>

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<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&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 therein, and the offering of such
securities at that time shall be deemed to be the initial
<I>bona fide</I> offering thereof.  </FONT>
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<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&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>
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The
undersigned Registrant hereby undertakes that, for the purpose of determining
any liability under the Securities Act of 1933, each filing of the
Registrant&#146;s annual report pursuant to Section&nbsp;13(a) or 15(d) of the
Securities Exchange Act of 1934 (and, where applicable, each filing of an
employee benefit plan&#146;s annual report pursuant to Section&nbsp;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 therein, and the offering of such securities
at that time shall be deemed to be the initial <I>bona fide </I>offering
thereof. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&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 </FONT></P>

<BR>


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

<HR SIZE=3 COLOR=GRAY NOSHADE>

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<BR>

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

<HR SIZE=3 COLOR=GRAY NOSHADE>

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<BR>

<!-- MARKER FORMAT-SHEET="Head Minor Center Bold" FSL="Default" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES  </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<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 Forest City, State of Iowa, on
March&nbsp;3, 2004.  </FONT></P>

<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=700>

<TR VALIGN=top>
     <TD WIDTH=75% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD WIDTH="25%" ALIGN="LEFT" NOWRAP><FONT FACE="Times New Roman, Times, Serif" SIZE=2><b>WINNEBAGO INDUSTRIES, INC.</b></FONT></TD></TR>

<TR VALIGN=top>
     <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"><br>By: <U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Bruce D. Hertzke&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD></TR>

<TR VALIGN=top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD ALIGN="LEFT" NOWRAP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Bruce D. Hertzke<BR>
                                                                               &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chairman of the Board, Chief <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Executive Officer and President</FONT></TD></TR>
</TABLE>

<br>

<!-- MARKER FORMAT-SHEET="Head Minor Center Bold" FSL="Default" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>POWER OF ATTORNEY  </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each
person whose signature appears below hereby constitutes and appoints Bruce D. Hertzke and
Edwin F. Barker and each of them, his true and lawful attorneys-in-fact and agents, with
full power and substitution and resubstitution for him in his name, place and stead, in
any and all capacities to sign any and all pre-effective and/or 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 under the
Securities Act of 1933.  </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<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 by the following persons in the capacities indicated on March&nbsp;3, 2004.  </FONT></P>



<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 ALIGN=CENTER WIDTH=600>
<TR VALIGN=Bottom>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;SIGNATURE</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=1>TITLE</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD WIDTH="50%" ALIGN="LEFT" VALIGN="TOP"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Bruce D. Hertzke&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
     <TD WIDTH="50%" ALIGN="CENTER" VALIGN="TOP"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Chairman of the Board,</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="LEFT" VALIGN="TOP"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Bruce D. Hertzke</FONT></TD>
     <TD ALIGN="CENTER" VALIGN="TOP"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chief Executive <BR>Officer, President and Director <BR>(Principal executive officer)</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="LEFT" VALIGN="TOP"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Edwin F. Barker&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
     <TD ALIGN="CENTER" VALIGN="TOP"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Senior Vice President and</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="LEFT" VALIGN="TOP"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Edwin F. Barker</FONT></TD>
     <TD ALIGN="CENTER" VALIGN="TOP"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chief Financial Officer <BR>(Principal financial officer)</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="LEFT" VALIGN="TOP"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Brian J. Hrubes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
     <TD ALIGN="CENTER" VALIGN="TOP"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Controller</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="LEFT" VALIGN="TOP"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Brian J. Hrubes</FONT></TD>
     <TD ALIGN="CENTER" VALIGN="TOP"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Principal accounting officer)</FONT></TD></TR>
</TABLE>

<BR><BR>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>II-5</FONT></P>

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<BR>

<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 ALIGN=CENTER WIDTH=400>
<TR VALIGN=Top>
     <TD WIDTH=93% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Irvin E. Aal&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
     <TD WIDTH=7% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Irvin E. Aal</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Gerald E. Boman&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Director</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gerald E. Boman</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Jerry N. Currie&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Director</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jerry N. Currie</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Joseph W. England&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Director</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Joseph W. England</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ John V. Hanson&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Director</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;John V. Hanson</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Gerald C. Kitch&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Director</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gerald C. Kitch</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Frederick M. Zimmerman&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Director</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Frederick M. Zimmerman</FONT></TD></TR>
</TABLE>


<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>II-6</FONT></P>

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<BR>

<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=600>
<TR VALIGN=Bottom>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=1>EXHIBIT<BR>
NUMBER</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=1>DESCRIPTION</FONT></TD></TR>
<TR VALIGN=Top>
     <TD WIDTH=16% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>&nbsp;4.1</FONT></TD>
     <TD WIDTH=84% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Winnebago Industries, Inc. 2004 Incentive Compensation Plan</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(incorporated by reference from Appendix B to the Registrant's Notice</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>of Annual Meeting of Shareholders to be Held January 13, 2004 and Proxy</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Statement, filed with the Securities and Exchange Commission on</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>November 21, 2003)</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>&nbsp;5.1</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Opinion of Chapman and Cutler LLP</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>15.1</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Letter from Deloitte &amp; Touche LLP Regarding Unaudited Interim Financial</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Information</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>23.1</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Consent of Chapman and Cutler LLP (included in Exhibit 5.1 hereto)</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>23.2</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Consent of Deloitte &amp; Touche LLP</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>24.1</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Power of Attorney (included on Page II-5 of this Registration</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Statement)</FONT></TD></TR>
</TABLE>

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

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</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "winnebago041153_s8.htm", "secsgml_size_bytes": 37867}]
{"company-data": {"conformed-name": "WINNEBAGO INDUSTRIES INC", "cik": "0000107687", "assigned-sic": "3716", "irs-number": "420802678", "state-of-incorporation": "IA", "fiscal-year-end": "0828"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-113246", "film-number": "04645997"}, "business-address": {"street1": "P O BOX 152", "city": "FOREST CITY", "state": "IA", "zip": "50436", "phone": "5155826808"}, "mail-address": {"street1": "P O BOX 152", "city": "FOREST CITY", "state": "IA", "zip": "50436"}, "former-company": {"former-conformed-name": "MODERNISTIC INDUSTRIES INC", "date-changed": "19670528"}}
WINNEBAGO INDUSTRIES, INC. FORM S-8 Dated: MARCH 2, 2004
As filed with the Securities and
Exchange Commission on March 3, 2004
Registration No.
333-______
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
________________________________
FORM S-8
REGISTRATION
STATEMENT
UNDER
THE SECURITIES ACT OF 1933
________________________________
WINNEBAGO INDUSTRIES,
INC.
(Exact name of Registrant as Specified in its Charter)
IOWA
42-0802678
(State or Other Jurisdiction of
(I.R.S. Employer
Incorporation or Organization)
Identification No.)
P.O. BOX 152
FOREST CITY, IOWA
50436
(Address of Principal Executive Offices)
(Zip Code)
WINNEBAGO INDUSTRIES, INC. 2004 INCENTIVE COMPENSATION PLAN
(Full Title of the Plan)
RAYMOND M. BEEBE, VICE
PRESIDENT, SECRETARY AND GENERAL COUNSEL
WINNEBAGO INDUSTRIES, INC.
P.O. BOX 152
FOREST CITY, IOWA 50436
(641) 585-6808
(Name and Address of
Agent for Service)
COPIES OF COMMUNICATIONS TO:
WILLIAM M. LIBIT
CHAPMAN AND CUTLER LLP
111 WEST MONROE STREET
CHICAGO, ILLINOIS 60603
(312) 845-3000
________________________________
CALCULATION OF
REGISTRATION FEE
Title of Each
Class of
Securities
To Be
Registered
Amount
To Be
Registered
Proposed
Maximum
Offering
Price
per Share(1)
Proposed
Maximum
Aggregate
Offering
Price(1)
Amount of
Registration
Fee
Common Stock,
$.50 par value
2,000,000 Shares
$65.07
$130,140,000
$16,490
(1)
        Pursuant  to Rule  457(c)  and (h),  the  proposed  maximum  offering  price per share
and  maximum aggregate  offering price and amount of  registration  fee are calculated
 based upon a price per share of $65.07, the average of the high and low prices for the
shares of  Winnebago  Industries,  Inc.  Common Stock as reported by The New York Stock
Exchange, Inc. on February 25, 2004.
PART II
INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3.
INCORPORATION
OF CERTAIN DOCUMENTS BY REFERENCE
The
following documents which have been filed with the Securities and Exchange Commission
(the
"COMMISSION"
) by Winnebago Industries, Inc. (
"WINNEBAGO"
or
the
"REGISTRANT"
) pursuant to the Securities Exchange Act of 1934 (
"1934
ACT"
) are incorporated herein by reference:
(a)                      Annual
Report on Form 10-K for the fiscal year ended August 30, 2003 of
               Winnebago; and
(b)                      Quarterly
Report on Form 10-Q for the quarter ended November 29, 2003 of
               Winnebago;
(c)                      Current
Reports on Form 8-K filed October 14, 2003, October 16, 2003,
               October 21, 2003, October 30, 2003, November 14, 2003,
               December 12, 2003, December 17, 2003, January 27, 2004 and
               February 13, 2004;
(d)                      Notice
of Annual Meeting of Shareholders to be Held January 13, 2004 and
               Proxy Statement, filed November 21, 2003; and
(e)                      The
description of Winnebago's Common Stock which is contained in the
               Forms 8-A pursuant to Section 12(b) of the 1934 Act filed with
the                Commission on June 18, 1969 and June 16, 1971 (1934 Act File
               No. 1-6403).
II-1
All
documents subsequently filed by Winnebago pursuant to Sections 13(a), 13(c), 14 and
15(d) of the 1934 Act, prior to the filing of a post-effective amendment which indicates
that all securities offered hereby have been sold or which deregisters all such
securities then remaining unsold, shall be deemed to be incorporated by reference into
this Registration Statement and to be a part hereof from the date of filing such
documents.
ITEM  4.
Not
APPLICABLE
ITEM 5.
Not
APPLICABLE
ITEM 6.
INDEMNIFICATION
of Directors and Officers
Sections 490.851
of the Iowa Business Corporation Act gives Iowa corporations the power to indemnify
present and former directors under certain circumstances. The Amended and Restated
Articles of Incorporation of Winnebago provide for indemnification by Winnebago of
directors against all expenses, liabilities and loss (including attorney's fees,
judgements, fines or penalties and amounts paid or to be paid in settlement) actually
incurred by such person relating to his or her conduct as a director of Winnebago, except
that the aforesaid mandatory indemnification shall not apply (i) to a breach of a director's
duty of loyalty to the corporation or its shareholders, (ii) for acts or omissions not in
good faith or which involve intentional misconduct or knowing violation of the law, (iii)
for a transaction from which a director derived an improper personal benefit, (iv) under
Section 496A.44 of the Iowa Business Corporation Act, or (v) against judgments,
penalties, fines and settlements arising from any proceeding by or in the right of the
corporation, or against expenses in any such case where such director shall be adjudged
liable to the corporation. The Amended and Restated Articles of Incorporation further
provide that the indemnification provided thereunder shall not be exclusive of any other
rights to which those indemnified may be entitled under any bylaw, agreement, vote of
stockholders or disinterested directors or otherwise.
In
addition, Winnebago maintains a directors' and officers' liability insurance
policy to insure its liability under the above-described provision of its Amended and
Restated Articles of Incorporation and to insure its individual directors and officers
against certain obligations not covered by such provisions.
ITEM 7.
NOT
APPLICABLE
ITEM 8.
EXHIBITS
See
List of Exhibits on page II-7 hereof.
ITEM 9.
UNDERTAKINGS
(a)
 The undersigned Registrant
hereby undertakes:
II-2
(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;
(i)
 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;
(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 Registration Statement is on Form
S-3, Form S-8 or Form F-3, and 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 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 therein, 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 the purpose of determining
any liability under the Securities Act of 1933, each filing of the
Registrant's annual report pursuant to Section 13(a) or 15(d) of the
Securities Exchange Act of 1934 (and, where applicable, each filing of an
employee benefit plan's annual report pursuant to 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 therein, 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
II-3
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.
II-4
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 Forest City, State of Iowa, on
March 3, 2004.
WINNEBAGO INDUSTRIES, INC.
By:
/s/ Bruce D. Hertzke
Bruce D. Hertzke
Chairman of the Board, Chief
Executive Officer and President
POWER OF ATTORNEY
Each
person whose signature appears below hereby constitutes and appoints Bruce D. Hertzke and
Edwin F. Barker and each of them, his true and lawful attorneys-in-fact and agents, with
full power and substitution and resubstitution for him in his name, place and stead, in
any and all capacities to sign any and all pre-effective and/or 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 under the
Securities Act of 1933.
Pursuant
to the requirements of the Securities Act of 1933, this registration statement has been
signed by the following persons in the capacities indicated on March 3, 2004.
SIGNATURE
TITLE
/s/ Bruce D. Hertzke
Chairman of the Board,
Bruce D. Hertzke
Chief Executive
Officer, President and Director
(Principal executive officer)
/s/ Edwin F. Barker
Senior Vice President and
Edwin F. Barker
Chief Financial Officer
(Principal financial officer)
/s/ Brian J. Hrubes
Controller
Brian J. Hrubes
(Principal accounting officer)
II-5
/s/ Irvin E. Aal
Director
Irvin E. Aal
/s/ Gerald E. Boman
Director
Gerald E. Boman
/s/ Jerry N. Currie
Director
Jerry N. Currie
/s/ Joseph W. England
Director
Joseph W. England
/s/ John V. Hanson
Director
John V. Hanson
/s/ Gerald C. Kitch
Director
Gerald C. Kitch
/s/ Frederick M. Zimmerman
Director
Frederick M. Zimmerman
II-6
EXHIBIT
NUMBER
DESCRIPTION
4.1
Winnebago Industries, Inc. 2004 Incentive Compensation Plan
(incorporated by reference from Appendix B to the Registrant's Notice
of Annual Meeting of Shareholders to be Held January 13, 2004 and Proxy
Statement, filed with the Securities and Exchange Commission on
November 21, 2003)
5.1
Opinion of Chapman and Cutler LLP
15.1
Letter from Deloitte & Touche LLP Regarding Unaudited Interim Financial
Information
23.1
Consent of Chapman and Cutler LLP (included in Exhibit 5.1 hereto)
23.2
Consent of Deloitte & Touche LLP
24.1
Power of Attorney (included on Page II-5 of this Registration
Statement)
II-7