EXHIBIT 23







INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in Registration Statements No.
2-40316, No. 2-82109, No. 33-21757, No. 33-59930, and No. 333-31595 of Winnebago
Industries, Inc. on Form S-8 of our reports dated October 6, 2000 appearing in
and incorporated by reference in the Annual Report on Form 10-K for Winnebago
Industries, Inc. for the year ended August 25, 2001.



/s/ Deloitte & Touche LLP
-------------------------
Deloitte & Touche LLP
Minneapolis, Minnesota
November 20, 2001