<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>6
<FILENAME>0006.txt
<DESCRIPTION>LIST OF SUBSIDIARIES
<TEXT>


                                   EXHIBIT 21

                              List of Subsidiaries


                                                  JURISDICTION         PERCENT
                                                       OF                 OF
          NAME OF CORPORATION                    INCORPORATION        OWNERSHIP
----------------------------------------         -------------        ----------

Winnebago Industries, Inc.                            Iowa              Parent
Winnebago International Corporation              Virgin Island           100%
Winnebago Health Care Management Company              Iowa               100%
Winnebago Acceptance Corporation                      Iowa               100%
Winnebago R.V., Inc.                                Delaware             100%


</TEXT>
</DOCUMENT>