Item 2.02 Results of Operations and Financial Condition.
On July 16, 2009, Polaris Industries Inc. (the "Company") issued a news release announcing the Company's second quarter financial results for the reporting period ended June 30, 2009. On July 16, 2009, the Company also hosted its quarterly earnings conference call, which was accessible to the public. A recording of the conference call will be available through the end of the business day on July 23, 2009 by dialing 800-642-1687 in the U.S. and Canada or 706-645-9291 for international calls and entering passcode 93141102, and on the Company's website, www.polarisindustries.com. A copy of the Company's news release is furnished as Exhibit 99.1 attached hereto and a copy of the presentation materials discussed during the conference call is being furnished as Exhibit 99.2 to this Current Report on Form 8-K. Item 7.01 Regulation FD Disclosure.
The disclosures set forth in Item 2.02 above are hereby incorporated by reference into this Item 7.01.
The information contained in this Current 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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