EXHIBIT 24


                                POWER OF ATTORNEY


         KNOW ALL MEN BY THESE PRESENTS, that POLARIS INDUSTRIES INC., a
Minnesota corporation (the "Company"), and each of the undersigned directors of
the Company, hereby constitutes and appoints Thomas C. Tiller and Michael W.
Malone and each of them (with full power to each of them to act alone) its/his
true and lawful attorney-in-fact and agent, for it/him and on its/his behalf and
in its/his name, place and stead, in any and all capacities to sign, execute,
affix its/his seal thereto and file an amendment to the Registration Statement
on Form S-8 under the Securities Act of 1933, with all exhibits and any and all
documents required to be filed with respect thereto with any regulatory
authority, to deregister up to 90,800 shares of the Company's Common Stock, par
value $0.01, previously registered for issuance under the Company's 1999
Broad-Based Stock Option Plan, which shares have not been issued under the plan
and are not subject to currently outstanding options.

         There is hereby granted to said attorneys, and each of them, full power
and authority to do and perform each and every act and thing requisite and
necessary to be done in respect of the foregoing as fully as it/he or
itself/himself might or could do if personally present, hereby ratifying and
confirming all that said attorneys-in-fact and agents, or any of them, may
lawfully do or cause to be done by virtue hereof.

         This Power of Attorney may be executed in any number of counterparts,
each of which shall be an original, but all of which taken together shall
constitute one and the same instrument and any of the undersigned directors may
execute this Power of Attorney by signing any such counterpart.

         POLARIS INDUSTRIES INC. has caused this Power of Attorney to be
executed in its name by its Chief Executive Officer on the 28th day of August,
2002.

                                       POLARIS INDUSTRIES INC.



                                       By: /s/Thomas C. Tiller
                                           -------------------------------------
                                           Thomas C. Tiller
                                           President and Chief Executive Officer






        The undersigned, directors of POLARIS INDUSTRIES INC., have hereunto set
their hands as of the 28th day of August, 2002.



       /s/Thomas C. Tiller                         /s/George W. Buckley
-------------------------------------       ------------------------------------
Thomas C. Tiller                            George W. Buckley



       /s/Gregory R. Palen                         /s/Andris A. Baltins
-------------------------------------       ------------------------------------
Gregory R. Palen                            Andris A. Baltins



     /s/William E. Fruhan, Jr.                     /s/John R. Menard, Jr.
-------------------------------------       ------------------------------------
William E. Fruhan, Jr.                      John R. Menard, Jr.



       /s/R. M. Schreck                          /s/J. Richard Stonesifer
-------------------------------------       ------------------------------------
R. M. Schreck                               J. Richard Stonesifer



     /s/Richard A. Zona
-------------------------------------
Richard A. Zona

                                     D I R E C T O R S