Polaris Challenges Competitors to a Duel.

CEO to prove Polaris has "The World's Toughest ATVs"

MINNEAPOLIS -- To back up the statement Polaris builds "The World's Toughest ATVs," Polaris CEO Tom Tiller today challenged the CEOs of the other major ATV manufacturers to a live, head-to-head competition. "The Duel," as stated in a letter to the other manufacturers' CEOs, is to "settle, once-and-for-all, who really has the toughest ATVs."

"Every manufacturer claims their product is tougher than the competition," said Polaris CEO Tom Tiller. "Polaris ATVs are made by people who ride so we know what it takes to build a quad that can take on the toughest of tasks, both on the job and on the trail. This passion for power sports starts with me, and I'm ready to prove Polaris really does build the world's toughest ATVs."

In order to keep the contest fair, Pro-Motion Motorsports, LLC, the same company that builds and designs EnduroCross tracks, will be hired to build the track, purchase and certify the ATVs that will compete, officiate the event and declare the winner. EnduroCross is known in the motocross world as the "toughest indoor off-road race in America."

"The Duel track will be our famous motocross track modified for the use of ATVs," said Eric Peronnard of Pro-Motion Motorsports, LLC. "The track will be built, first and foremost, to test the ATVs' capabilities rather than solely focusing on the drivers' skill."

ATV manufacturers Honda, Yamaha, Arctic Cat, Can-Am, Kawasaki and Suzuki CEOs have until October 20 to take Tiller up on his challenge. People can log onto www.polarisduel.com to explore details of the challenge, find updates on who has responded, post messages and interactively challenge their friends to a duel.

About Polaris

With annual 2005 sales of $1.9 billion, Polaris designs, engineers, manufactures and markets snowmobiles, all-terrain vehicles (ATVs), Victory motorcycles and the Polaris RANGER for recreational and utility use.

Polaris is a recognized leader in the snowmobile industry; and one of the largest manufacturers of ATVs in the world. Victory motorcycles, established in 1998 and representing the first all-new American-made motorcycle from a major company in nearly 60 years, are rapidly making impressive in-roads into the motorcycle cruiser marketplace. Polaris also enhances the riding experience with a complete line of Pure Polaris apparel, accessories and parts, available at Polaris dealerships.

Polaris Industries Inc. trades on the New York Stock Exchange and Pacific Stock Exchange under the symbol "PII," and the Company is included in the S&P Small-Cap 600 stock price index.

Information about the complete line of Polaris products, apparel and vehicle accessories is available from authorized Polaris dealers or anytime from the Polaris homepage at www.polarisindustries.com.