Item 7.01 REGULATION FD DISCLOSURE.
Attached hereto as Exhibit 99.1 is a copy of materials dated May 5, 2009 and prepared with respect to presentations to investors and others that may be made by senior officers of Polaris Industries Inc. (the "Company"). These materials are also available on the Company's website at www.polarisindustries.com. These materials replace and supersede the presentation materials included as Exhibit 99.1 to the Company's Current Report on Form 8-K furnished to the Securities and Exchange Commission on February 11, 2009.
The information contained in this report is furnished and not deemed to be filed for purposes of Section 18 of the Securities and Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section. The information in this Current Report shall not be incorporated by reference into any filing or other document pursuant to the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing or document.

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