As filed with the Securities and Exchange Commission on November 5, 1999
                                                     Registration No. 333-______

================================================================================

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                 --------------

                                    FORM S-8
                             REGISTRATION STATEMENT
                                      UNDER
                           THE SECURITIES ACT OF 1933
                                     _______

                              Thor Industries, Inc.
               (Exact Name of issuer as specified in its charter)

           Delaware                                    93-0768752
(State or Other Jurisdiction of                     (I.R.S. Employer
 incorporation or organization)                     Identification No.)

                              419 West Pike Street
                           Jackson Center, Ohio 45334
                                 (937) 596-6849
                    (Address of principal executive offices)
                                 _______________

                              THOR INDUSTRIES, INC.
                             1999 STOCK OPTION PLAN
                            (Full title of the plan)
                                 _______________

                          Walter L. Bennett, Secretary
                              Thor Industries, Inc.
                              419 West Pike Street
                           Jackson Center, Ohio 45334
                     (Name and address of agent for service)

   Telephone number, including area code, of agent for service: (937) 596-6849

                         CALCULATION OF REGISTRATION FEE
________________________________________________________________________________
Title of Shares   Amount to be  Proposed        Proposed          Amount of
to be Registered  Registered    Maximum         Maximum           Registration
                                Offering Price  Aggregate         Fee
                                Per Share(1)    Offering Price(1)
________________________________________________________________________________

Common Stock (par
value $.010 per    500,000      $24.8125        $12,406,250.00    $4,138.73
share)...........  shares
________________________________________________________________________________


(1)      Estimated  solely for the purpose of calculating the  registration  fee
         pursuant to Rule 457 of the Securities  Act of 1933,  using the average
         of the high and low sale prices reported on the New York Stock Exchange
         on November 1, 1999.

         There  are also  registered  hereunder  such  additional  indeterminate
number of shares as may be issued as a result of the antidilution  provisions of
the Thor Industries, Inc. 1999 Stock Option Plan.


<PAGE>

                                     PART I

Item 1.           PLAN INFORMATION.

                  Not included pursuant to Form S-8 instructions.

Item 2.           REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION.

                  Not included pursuant to Form S-8 instructions.

                                     PART II

Item 3.           INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE.

                  Thor  Industries,  Inc. (the  "Company")  hereby  incorporates
herein by reference the following documents:

                  (1)      The Company's annual report on Form 10-K for the year
                           ended July 31, 1999;

                  (2)      All reports filed  pursuant to Section 13(a) or 15(d)
                           of the  Securities  Exchange Act of 1934,  as amended
                           (the "Exchange Act"), on or after July 31, 1999; and

                  (3)      The   description  of  the  Company's   Common  Stock
                           contained in the Company's  Registration Statement on
                           Form 8-A  filed  with  the  Securities  and  Exchange
                           Commission (the  "Commission") on August 8, 1986, and
                           any report  filed for the  purpose of  updating  such
                           description.

                  In addition,  all documents  filed by the Company  pursuant to
Sections  13(a),  13(c), 14 and 15(d) of the Exchange Act subsequent to the date
of this  Registration  Statement  and prior to the  filing  of a  post-effective
amendment which  indicates that all securities  offered herein have been sold or
which  deregisters  all securities  then remaining  unsold shall be deemed to be
incorporated  herein by  reference  and to be a part hereof from the  respective
date of filing of each such document.

Item 4.           DESCRIPTION OF SECURITIES.

                  Not applicable.

Item 5.           INTERESTS OF NAMED EXPERTS AND COUNSEL.

                  Alan  Siegel,  a director of the  Company,  is a member of the
firm of Akin, Gump,  Strauss,  Hauer & Feld, L.L.P. which renders legal services
to the Company. Mr. Siegel is eligible to receive options under the Plan.





                                       2
<PAGE>


Item 6.           INDEMNIFICATION OF DIRECTORS AND OFFICERS.

                  Section 145 of the  Delaware  General  Corporation  Law grants
each corporation organized under Delaware law, such as the Company, the power to
indemnify its directors and officers in certain circumstances.

                  The   Company's   By-laws  and   Restated   Certification   of
Incorporation  provide for  indemnification  of  directors  and  officers of the
Company to the extent  permitted by Section 145.  Additionally,  the By-laws and
the Restated Certificate of Incorporation provide that a director of the Company
shall not be personally  liable to the Company or its  stockholders for monetary
damages for the breach of any  fiduciary  duty as  director,  except (a) for any
breach of the director's duty of loyalty to the Company or its stockholders, (b)
for acts or omissions not in good faith or that involve  intentional  misconduct
or a knowing  violation  of law, (c) under  Section 174 of the Delaware  General
Corporation  Law, as amended from time to time, or (d) for any transaction  from
which the director derived an improper personal benefit.

                  Except  to the  extent  hereinabove  set  forth,  there  is no
Charter  provision,  By-law,  contract,  arrangement  or statute under which any
director  or officer of the  Company  is  insured or  indemnified  in any manner
against any liability which he may incur in capacity as such.

Item 7.           EXEMPTION FROM REGISTRATION CLAIMED.

                  Not applicable.

Item 8.           EXHIBITS.

Exhibit No.                                       Exhibit
___________

     3.1                   Restated Certificate of Incorporation of the Company.

     3.2                   By-Laws of the Company  (incorporated by reference to
                           the Company's Form S-8 registration  statement,  File
                           No. 33-13827).

     4.1                   Thor Industries, Inc. 1999 Stock Option Plan.

     5.1                   Opinion of Akin, Gump, Strauss,  Hauer & Feld, L.L.P.
                           as to legality of the securities being registered.

     23.1                  Consent of Independent Auditors.

     24.1                  Power of Attorney (included on signature page of this
                           Form S-8).

Item 9.           UNDERTAKINGS.

                  (a)      The undersigned hereby undertakes:

                  (1) To file,  during any  period in which  offers or sales are
being made, a post-effective amendment to this registration statement:




                                       3
<PAGE>

                           (i) To include  any  prospectus  required  by Section
                           10(a)(3)   of  the   Securities   Act  of  1933  (the
                           "Securities Act");

                           (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 to be included in a post-effective  amendment by those paragraphs is
contained in periodic reports filed by the registrant  pursuant to Section 13 or
Section  15(d) of the  Exchange  Act that are  incorporated  by reference in the
registration statement.

                  (2) that, for the purpose of determining  any liability  under
the Securities Act, 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; and

                  (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,  each  filing  of  the  registrant's
                           Annual  Report  pursuant to Section  13(a) or Section
                           15(d) of the  Exchange  Act (and,  where  applicable,
                           each  filing of an  employee  benefit  plan's  Annual
                           Report pursuant to Section 15(d) of the Exchange Act)
                           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  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 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.



                                       4

<PAGE>

                                   SIGNATURES

         Pursuant  to the  requirements  of the  Securities  Act  of  1933,  the
Registrant  has duly  caused  this  Registration  Statement  to be signed on its
behalf  by the  undersigned,  thereunto  duly  authorized  on this  5th   day of
November, 1999.

                                  THOR INDUSTRIES, INC.

                                  /S/ WADE F. B. THOMPSON
                                  ----------------------------------
                                  By:      Wade F. B. Thompson
                                           President, Chairman of the Board
                                           and Chief Executive Officer


                                POWER OF ATTORNEY

         Each of the undersigned officers and directors of Thor Industries, Inc.
hereby severally constitutes and appoints Walter L. Bennett, as attorney-in-fact
for the undersigned, in any and all capacities, with full power of substitution,
to sign this  Registration  Statement and any  amendments  to this  Registration
Statement  (including  post-effective  amendments),  and to file the  same  with
exhibits  thereto  and  other  documents  in  connection  therewith,   with  the
Securities and Exchange  Commission,  granting unto said  attorney-in-fact  full
power and authority to do and perform each and every act requisite and necessary
to be done in and about the premises, as fully to all intents and purposes as he
or she might or could do in person,  hereby  ratifying and  confirming  all that
said attorney-in-fact may lawfully do or cause to be done by virtue hereof.

         Pursuant  to the  requirements  of the  Securities  Act of  1933,  this
Registration  Statement  has been signed below by the  following  persons in the
capacities and on the dates indicated.


<TABLE>
<CAPTION>
<S>                              <C>                                         <C>

/S/ WADE F. B. THOMPSON
__________________________       President, Chairman of the Board, and
Wade F.B. Thompson               Chief Executive Officer                     November 5, 1999
                                 (principal executive officer)

/S/ PETER B. OTHWEIN
__________________________
Peter B. Orthwein                Vice-Chairman, Treasurer, and Director      November 5, 1999

/S/ WALTER L. BENNET
__________________________       Senior Vice President, Chief
Walter L. Bennett                Administrative and Financial Officer        November 5, 1999
                                 (principal accounting officer)

/S/ NEIL D. CHRISMAN
__________________________
Neil D. Chrisman                 Director                                    November 5, 1999

__________________________
Alan Siegel                      Director                                    November 5, 1999




                                       5
<PAGE>



/S/ JAN H. SUWINSKI
__________________________
Jan H. Suwinski                     Director                                 November 5, 1999

/S/ WILLIAM C. TOMSON
__________________________
William C. Tomson                   Director                                 November 4, 1999


</TABLE>























                                       6
<PAGE>



                                INDEX TO EXHIBITS

         The  following  is a complete  list of  exhibits  filed as part of this
registration statement:

Exhibit No.                                         Exhibit
___________

     3.1                   Restated Certificate of Incorporation of the Company.

     3.2                   By-Laws of the Company  (incorporated by reference to
                           the Company's Form S-8 registration  statement,  File
                           No. 33-13827).

     4.1                   Thor Industries, Inc. 1999 Stock Option Plan.

     5.1                   Opinion of Akin, Gump, Strauss,  Hauer & Feld, L.L.P.
                           as to legality of the securities being registered.

     23.1                  Consent of Independent Auditors.

     24.1                  Power of Attorney (included on signature page of this
                           Form S-8).






















                                       7
[{"type": "S-8", "sequence": "1", "description": "FORM S-8 RE THOR INDUSTRIES, INC.", "secsgml_size_bytes": 17070}]
{"company-data": {"conformed-name": "THOR INDUSTRIES INC", "cik": "0000730263", "assigned-sic": "3716", "irs-number": "930768752", "state-of-incorporation": "DE", "fiscal-year-end": "0731"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-90375", "film-number": "99741808"}, "business-address": {"street1": "419 W PIKE ST", "city": "JACKSON CENTER", "state": "OH", "zip": "45334", "phone": "9375966849"}, "mail-address": {"street1": "419 W PIKE STREET", "city": "JACKSON CENTER", "state": "OH", "zip": "45334"}}
As filed with the Securities and Exchange Commission on November 5, 1999
                                                     Registration No. 333-______

================================================================================

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                 --------------

                                    FORM S-8
                             REGISTRATION STATEMENT
                                      UNDER
                           THE SECURITIES ACT OF 1933
                                     _______

                              Thor Industries, Inc.
               (Exact Name of issuer as specified in its charter)

           Delaware                                    93-0768752
(State or Other Jurisdiction of                     (I.R.S. Employer
 incorporation or organization)                     Identification No.)

                              419 West Pike Street
                           Jackson Center, Ohio 45334
                                 (937) 596-6849
                    (Address of principal executive offices)
                                 _______________

                              THOR INDUSTRIES, INC.
                             1999 STOCK OPTION PLAN
                            (Full title of the plan)
                                 _______________

                          Walter L. Bennett, Secretary
                              Thor Industries, Inc.
                              419 West Pike Street
                           Jackson Center, Ohio 45334
                     (Name and address of agent for service)

   Telephone number, including area code, of agent for service: (937) 596-6849

                         CALCULATION OF REGISTRATION FEE
________________________________________________________________________________
Title of Shares   Amount to be  Proposed        Proposed          Amount of
to be Registered  Registered    Maximum         Maximum           Registration
                                Offering Price  Aggregate         Fee
                                Per Share(1)    Offering Price(1)
________________________________________________________________________________

Common Stock (par
value $.010 per    500,000      $24.8125        $12,406,250.00    $4,138.73
share)...........  shares
________________________________________________________________________________

(1)      Estimated  solely for the purpose of calculating the  registration  fee
         pursuant to Rule 457 of the Securities  Act of 1933,  using the average
         of the high and low sale prices reported on the New York Stock Exchange
         on November 1, 1999.

         There  are also  registered  hereunder  such  additional  indeterminate
number of shares as may be issued as a result of the antidilution  provisions of
the Thor Industries, Inc. 1999 Stock Option Plan.
PART I

Item 1.           PLAN INFORMATION.

                  Not included pursuant to Form S-8 instructions.

Item 2.           REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION.

                  Not included pursuant to Form S-8 instructions.

                                     PART II

Item 3.           INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE.

                  Thor  Industries,  Inc. (the  "Company")  hereby  incorporates
herein by reference the following documents:

                  (1)      The Company's annual report on Form 10-K for the year
                           ended July 31, 1999;

                  (2)      All reports filed  pursuant to Section 13(a) or 15(d)
                           of the  Securities  Exchange Act of 1934,  as amended
                           (the "Exchange Act"), on or after July 31, 1999; and

                  (3)      The   description  of  the  Company's   Common  Stock
                           contained in the Company's  Registration Statement on
                           Form 8-A  filed  with  the  Securities  and  Exchange
                           Commission (the  "Commission") on August 8, 1986, and
                           any report  filed for the  purpose of  updating  such
                           description.

                  In addition,  all documents  filed by the Company  pursuant to
Sections  13(a),  13(c), 14 and 15(d) of the Exchange Act subsequent to the date
of this  Registration  Statement  and prior to the  filing  of a  post-effective
amendment which  indicates that all securities  offered herein have been sold or
which  deregisters  all securities  then remaining  unsold shall be deemed to be
incorporated  herein by  reference  and to be a part hereof from the  respective
date of filing of each such document.

Item 4.           DESCRIPTION OF SECURITIES.

                  Not applicable.

Item 5.           INTERESTS OF NAMED EXPERTS AND COUNSEL.

                  Alan  Siegel,  a director of the  Company,  is a member of the
firm of Akin, Gump,  Strauss,  Hauer & Feld, L.L.P. which renders legal services
to the Company. Mr. Siegel is eligible to receive options under the Plan.

                                       2
Item 6.           INDEMNIFICATION OF DIRECTORS AND OFFICERS.

                  Section 145 of the  Delaware  General  Corporation  Law grants
each corporation organized under Delaware law, such as the Company, the power to
indemnify its directors and officers in certain circumstances.

                  The   Company's   By-laws  and   Restated   Certification   of
Incorporation  provide for  indemnification  of  directors  and  officers of the
Company to the extent  permitted by Section 145.  Additionally,  the By-laws and
the Restated Certificate of Incorporation provide that a director of the Company
shall not be personally  liable to the Company or its  stockholders for monetary
damages for the breach of any  fiduciary  duty as  director,  except (a) for any
breach of the director's duty of loyalty to the Company or its stockholders, (b)
for acts or omissions not in good faith or that involve  intentional  misconduct
or a knowing  violation  of law, (c) under  Section 174 of the Delaware  General
Corporation  Law, as amended from time to time, or (d) for any transaction  from
which the director derived an improper personal benefit.

                  Except  to the  extent  hereinabove  set  forth,  there  is no
Charter  provision,  By-law,  contract,  arrangement  or statute under which any
director  or officer of the  Company  is  insured or  indemnified  in any manner
against any liability which he may incur in capacity as such.

Item 7.           EXEMPTION FROM REGISTRATION CLAIMED.

                  Not applicable.

Item 8.           EXHIBITS.

Exhibit No.                                       Exhibit
___________

     3.1                   Restated Certificate of Incorporation of the Company.

     3.2                   By-Laws of the Company  (incorporated by reference to
                           the Company's Form S-8 registration  statement,  File
                           No. 33-13827).

     4.1                   Thor Industries, Inc. 1999 Stock Option Plan.

     5.1                   Opinion of Akin, Gump, Strauss,  Hauer & Feld, L.L.P.
                           as to legality of the securities being registered.

     23.1                  Consent of Independent Auditors.

     24.1                  Power of Attorney (included on signature page of this
                           Form S-8).

Item 9.           UNDERTAKINGS.

                  (a)      The undersigned hereby undertakes:

                  (1) To file,  during any  period in which  offers or sales are
being made, a post-effective amendment to this registration statement:

                                       3
(i) To include  any  prospectus  required  by Section
                           10(a)(3)   of  the   Securities   Act  of  1933  (the
                           "Securities Act");

                           (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 to be included in a post-effective  amendment by those paragraphs is
contained in periodic reports filed by the registrant  pursuant to Section 13 or
Section  15(d) of the  Exchange  Act that are  incorporated  by reference in the
registration statement.

                  (2) that, for the purpose of determining  any liability  under
the Securities Act, 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; and

                  (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,  each  filing  of  the  registrant's
                           Annual  Report  pursuant to Section  13(a) or Section
                           15(d) of the  Exchange  Act (and,  where  applicable,
                           each  filing of an  employee  benefit  plan's  Annual
                           Report pursuant to Section 15(d) of the Exchange Act)
                           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  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 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.

                                       4
SIGNATURES

         Pursuant  to the  requirements  of the  Securities  Act  of  1933,  the
Registrant  has duly  caused  this  Registration  Statement  to be signed on its
behalf  by the  undersigned,  thereunto  duly  authorized  on this  5th   day of
November, 1999.

                                  THOR INDUSTRIES, INC.

                                  /S/ WADE F. B. THOMPSON
                                  ----------------------------------
                                  By:      Wade F. B. Thompson
                                           President, Chairman of the Board
                                           and Chief Executive Officer

                                POWER OF ATTORNEY

         Each of the undersigned officers and directors of Thor Industries, Inc.
hereby severally constitutes and appoints Walter L. Bennett, as attorney-in-fact
for the undersigned, in any and all capacities, with full power of substitution,
to sign this  Registration  Statement and any  amendments  to this  Registration
Statement  (including  post-effective  amendments),  and to file the  same  with
exhibits  thereto  and  other  documents  in  connection  therewith,   with  the
Securities and Exchange  Commission,  granting unto said  attorney-in-fact  full
power and authority to do and perform each and every act requisite and necessary
to be done in and about the premises, as fully to all intents and purposes as he
or she might or could do in person,  hereby  ratifying and  confirming  all that
said attorney-in-fact may lawfully do or cause to be done by virtue hereof.

         Pursuant  to the  requirements  of the  Securities  Act of  1933,  this
Registration  Statement  has been signed below by the  following  persons in the
capacities and on the dates indicated.
/S/ WADE F. B. THOMPSON
__________________________       President, Chairman of the Board, and
Wade F.B. Thompson               Chief Executive Officer                     November 5, 1999
                                 (principal executive officer)

/S/ PETER B. OTHWEIN
__________________________
Peter B. Orthwein                Vice-Chairman, Treasurer, and Director      November 5, 1999

/S/ WALTER L. BENNET
__________________________       Senior Vice President, Chief
Walter L. Bennett                Administrative and Financial Officer        November 5, 1999
                                 (principal accounting officer)

/S/ NEIL D. CHRISMAN
__________________________
Neil D. Chrisman                 Director                                    November 5, 1999

__________________________
Alan Siegel                      Director                                    November 5, 1999

                                       5
/S/ JAN H. SUWINSKI
__________________________
Jan H. Suwinski                     Director                                 November 5, 1999

/S/ WILLIAM C. TOMSON
__________________________
William C. Tomson                   Director                                 November 4, 1999
6
INDEX TO EXHIBITS

         The  following  is a complete  list of  exhibits  filed as part of this
registration statement:

Exhibit No.                                         Exhibit
___________

     3.1                   Restated Certificate of Incorporation of the Company.

     3.2                   By-Laws of the Company  (incorporated by reference to
                           the Company's Form S-8 registration  statement,  File
                           No. 33-13827).

     4.1                   Thor Industries, Inc. 1999 Stock Option Plan.

     5.1                   Opinion of Akin, Gump, Strauss,  Hauer & Feld, L.L.P.
                           as to legality of the securities being registered.

     23.1                  Consent of Independent Auditors.

     24.1                  Power of Attorney (included on signature page of this
                           Form S-8).

                                       7