Exhibit

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the Polaris Industries Inc. 2007 Omnibus Incentive Plan (as amended and restated April 25, 2019) of our reports dated February 14, 2019, with respect to the consolidated financial statements and schedule of Polaris Industries Inc. and the effectiveness of internal control over financial reporting of Polaris Industries Inc., included in its Annual Report (Form 10-K) for the year ended December 31, 2018 filed with the Securities and Exchange Commission.