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  <TITLE> Polaris Industries Inc. (Form: 8-K) </TITLE>
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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	February 21, 2006
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  	Polaris Industries Inc.
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Minnesota
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  	1-11411
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  	41-1790959
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  _____________________<BR>
  	(State or other jurisdiction
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  _____________<BR>
  	(Commission
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  ______________<BR>
  	(I.R.S. Employer
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	&nbsp;&nbsp;
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  	2100 Highway 55, Medina, Minnesota
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  	55340
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  _________________________________<BR>
  	(Address of principal executive offices)
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  ___________<BR>
  	(Zip Code)
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  	Registrant&#146;s telephone number, including area code:
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  	763-542-0500
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  	Not Applicable
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:</FONT>
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  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  	Item 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers.
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  	On February 21, 2006, William E. Fruhan, Jr. informed Polaris Industries Inc. (the "Company") of his intention to conclude his service on its Board of Directors effective upon the election of directors and adjournment of the Company&#x2019;s 2006 Annual Meeting of Shareholders, to be held on April 20, 2006.  Mr. Fruhan, 62, has served as a director of the Company since 2000 and is presently the chair of the Company&#x2019;s Compensation Committee and a member of the Company&#x2019;s Audit Committee and Corporate Governance and Nominating Committee.
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  	SIGNATURES
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  	Pursuant to the requirements of the Securities Exchange Act of 1934, the
  	registrant has duly caused this report to be signed on its behalf by the
  	undersigned hereunto duly authorized.
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  	Polaris Industries Inc.
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  	&nbsp;&nbsp;
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  <I>
  	February 27, 2006
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  	By:
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  <I>
  	/s/Michael W. Malone
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  	&nbsp;
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  <I>
  	Name: Michael W. Malone
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  <I>
  	Title: Vice President-Finance, Chief Financial Officer and Secretary of Polaris Industries Inc.
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_10533.htm", "description": "LIVE FILING", "secsgml_size_bytes": 8901}]
metadata_filer: {"company-data": {"conformed-name": "POLARIS INDUSTRIES INC/MN", "cik": "0000931015", "assigned-sic": "3790", "irs-number": "411790959", "state-of-incorporation": "MN", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-11411", "film-number": "06644955"}, "business-address": {"street1": "2100 HIGHWAY 55", "city": "MEDINA", "state": "MN", "zip": "55340", "phone": "(763) 542-0500"}, "mail-address": {"street1": "2100 HIGHWAY 55", "street2": "NONE", "city": "MEDINA", "state": "MN", "zip": "55340"}}
text: Polaris Industries Inc. (Form: 8-K)
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM 8-K
  CURRENT REPORT
  Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
  Date of Report (Date of Earliest Event Reported):
  February 21, 2006
  Polaris Industries Inc.
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Minnesota
  1-11411
  41-1790959
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  2100 Highway 55, Medina, Minnesota
  55340
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  763-542-0500
  Not Applicable
  ______________________________________________
  Former name or former address, if changed since last report
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:
  [  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
  [  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
  [  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
  [  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
  Top of the Form
  Item 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers.
  On February 21, 2006, William E. Fruhan, Jr. informed Polaris Industries Inc. (the "Company") of his intention to conclude his service on its Board of Directors effective upon the election of directors and adjournment of the Company's 2006 Annual Meeting of Shareholders, to be held on April 20, 2006.  Mr. Fruhan, 62, has served as a director of the Company since 2000 and is presently the chair of the Company's Compensation Committee and a member of the Company's Audit Committee and Corporate Governance and Nominating Committee.
  Top of the Form
  SIGNATURES
  Pursuant to the requirements of the Securities Exchange Act of 1934, the
  	registrant has duly caused this report to be signed on its behalf by the
  	undersigned hereunto duly authorized.
  Polaris Industries Inc.
  February 27, 2006
  By:
  /s/Michael W. Malone
  Name: Michael W. Malone
  Title: Vice President-Finance, Chief Financial Officer and Secretary of Polaris Industries Inc.