-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 QNgcHBECCQIjgOcScYVobb2pKk5waTqk5WO5+iWo0tnqyvpKqB+g5QjxCQvowQP6
 56RS+4T+pdnAuqE799sBmg==

<SEC-DOCUMENT>0000897069-07-002154.txt : 20071219
<SEC-HEADER>0000897069-07-002154.hdr.sgml : 20071219
<ACCEPTANCE-DATETIME>20071219164048
ACCESSION NUMBER:		0000897069-07-002154
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20071217
FILED AS OF DATE:		20071219
DATE AS OF CHANGE:		20071219

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GEHL CO
		CENTRAL INDEX KEY:			0000856386
		STANDARD INDUSTRIAL CLASSIFICATION:	FARM MACHINERY & EQUIPMENT [3523]
		IRS NUMBER:				390300430
		STATE OF INCORPORATION:			WI
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		143 WATER STREET
		CITY:			WEST BEND
		STATE:			WI
		ZIP:			53095
		BUSINESS PHONE:		2623349461

	MAIL ADDRESS:	
		STREET 1:		143 WATER STREET
		CITY:			WEST BEND
		STATE:			WI
		ZIP:			53095

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			KEYES DANIEL M
		CENTRAL INDEX KEY:			0001130051

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33504
		FILM NUMBER:		071316707

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		2623349461

	MAIL ADDRESS:	
		STREET 1:		143 WATER ST
		CITY:			WEST BEND
		STATE:			WI
		ZIP:			53095
</SEC-HEADER>
<DOCUMENT>
<TYPE>4/A
<SEQUENCE>1
<FILENAME>cmw3164_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4/A</documentType>

    <periodOfReport>2007-12-17</periodOfReport>

    <dateOfOriginalSubmission>2007-12-18</dateOfOriginalSubmission>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000856386</issuerCik>
        <issuerName>GEHL CO</issuerName>
        <issuerTradingSymbol>GEHL</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001130051</rptOwnerCik>
            <rptOwnerName>KEYES DANIEL M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>143 WATER ST</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>WEST BEND</rptOwnerCity>
            <rptOwnerState>WI</rptOwnerState>
            <rptOwnerZipCode>53095</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Vice President</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2007-12-17</value>
                <footnoteId id="F1"/>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>F</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1182</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>16.63</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>6808</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The Form 4 filed on 12/18/2007 reported that the transaction occurred on 12/15/2007.  The transaction actually occurred on
 12/17/2007.  This Form 4 is being filed to correct the date of the transaction.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Michael J. Mulcahy, Attorney-in-Fact</signatureName>
        <signatureDate>2007-12-19</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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