EXHIBIT 24


                            LIMITED POWER OF ATTORNEY

     BE IT KNOWN, that Bruce D. Hertzke has made and appointed, and by these
presents does make and appoint, Raymond M. Beebe, acting individually, in his
capacity as compliance officer for Winnebago Industries, Inc., true and lawful
attorney for him and in his name, place and stead, for the following specific
and limited purposes only:

          To sign any and all documents required by the Securities and Exchange
          Commission to ensure compliance with the rules and regulations thereof
          by me in connection with any transactions I may complete involving the
          stock of Winnelbago Industrios, Inc.

giving and granting said attorney full power and authority to do and perform all
and every act and thing whatsoever necessary to be done in and about the
specific and limited permises set out herein as fully, to all intents purposes,
as might or could be done if personally present, with full power of substitution
and revocation, hereby ratifying and confirming all that said attorney shall
lawfully do or cause to be done by virtue hereof.

     IN WITNESS WHEREOF, 1 have hereunto set my hand this 21st day of July,
2003.

                                                  /s/ Bruce D, Hertzke
                                                  ------------------------------



STATE OF IOWA    )
                 ) ss:
COUNTY OF HANCOCK)

     The foregoing instrument was acknowledged by me this 21st day of July,
2003, by Bruce D. Hertzke who is personally known by me and who did not take an
oath.


[STATE OF IOWA NOTARY SEAL]                       /s/ Karen C. Jefson
   COMMISSION NO. 151407                          ------------------------------
   MY COMMISSION EXPIRES                          Notary Public
         5-11-04                                  State of IOWA
                                                  My Commission Expires: 5-11-04