UNITED STATES

			                           SECURITIES AND EXCHANGE COMMISSION
                                    Washington, D.C. 20549

                                          Form 13F

                                       Form 13F COVER PAGE

Report for the Calendar Year or Quarter Ended: September 30, 2000

Check here if Amendment ( );       Amendment Number:

This Amendment (Check only one.):   ( )is a restatement.
                                    ( )adds new holding entries.


Institutional Investment Manager Filing this Report:

Name: Polen Capital Management, Inc.
Address: 14502 North Dale Mabry Hwy.
         Suite 303
         Tampa, FL  33618

Form 13F File Number:   28-6100

The institutional investment manager filing this report
and the person by whom it is signed hereby represent
that the person signing the report is authorized to
submit it, that all information contained herein is
true, correct and complete, and that it is understood
that all required items, statements, schedules, lists
and tables, are considered integral parts of this form.

Person Signing this Report on Behalf of Reporting
Manager:

Name: Michael R. Jacqmin
Title: Chief Financial Officer
Phone: (813) 265-3565

Signature, Place, and Date of Signing:

Michael R. Jacqmin Tampa, FL  09/30/2000

[Signature]  [City, State]    [Date]


Report type (Check only one.):

* 13F HOLDINGS REPORT.(Check here if all holdings
  of this reporting manager are reported in this report.)

  13F NOTICE.	(Check here if no holdings reported are in
  this report, and all holdings are reported by other
  reporting manager (s).)

  13F COMBINATION REPORT.	(Check here is a portion of the
  holdings for this reporting manager are reported in this
  report and a portion are reported by other reporting
  manager(s).)


                                      Form 13F SUMMARY PAGE

Report Summary:

Number of Other Included Managers:  0

Form 13F Information Table Entry Total:

Form 13F Information Table Value Total: $
							(thousands)


List of Other Included Managers:

Provide a numbered list of the name(s) and Form 13F file
Number(s) of all institutional investment managers with
Respect to which this report is filed, other that the
Manager filing this report.

[If there are no entries in this list, state "NONE"
and omit the column headings and list entries.]

NONE
 


                    Form 13F    INFORMATIONAL    TABLE
 COLUMN    1     COLUMN   2   COLUMN   3  COLUMN   4     COLUMN     5 COLUM 6

NAME OF ISSUER  TITLE OF CLASS  CUSIP       VALUE     SHRS OR  SH/  PUT/INVST
                                          (x$1000)    PRN AMT  PRN  CALL DIS

American Express     Common    025816109     53625      882731  SH       Sole
Amgen Inc.           Common    031162100     74172     1062218  SH       Sole
Anheuser-Busch       Common    035229103     46919     1108876  SH       Sole
Dell Computer Corp.  Common    247025109     32306     1048482  SH       Sole
Freddie Mac          Common    313400301     51310      949103  SH       Sole
Hearst-Argyle        Common    422317107     14147      707386  SH       Sole
Intel Corp.          Common    458140100     37071      891954  SH       Sole
McGraw-Hill          Common    580645109     43142      678735  SH       Sole
Medtronic Inc.       Common    585055106     52083     1005240  SH       Sole
Microsoft Corp.      Common    594918104     36468      604665  SH       Sole
McDonald's Corp.     Common    580135101     31910     1057063  SH       Sole
Pulitzer Inc.        Common    745769109      2189       50970  SH       Sole
Reynolds & Reynolds  Common    761695105     26076     1312020  SH       Sole
Schering-Plough      Common    806605101     46548      999108  SH       Sole
Taro Pharmaceutical  Common    M8737E108      4707      263225  SH       Sole
Radio Shack          Common    875382103     53747      831690  SH       Sole
UPS Inc              Common    911312106     38462      682255  SH       Sole