FORM 4
Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940
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(Print or Type Responses)
1. Name and Address of Reporting Person *
Eastman Stephen L.
  2. Issuer Name and Ticker or Trading Symbol
Polaris Inc. [PII] 		5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
_____ Director _____ 10% Owner
__X__ Officer (give title below) _____ Other (specify below)
President - PG&A + Aftermarket
(Last)
(First)
(Middle)
2100 HIGHWAY 55		 3. Date of Earliest Transaction (Month/Day/Year)
01/31/2024
(Street)

MEDINA, MN 55340		 4. If Amendment, Date Original Filed (Month/Day/Year)
 6. Individual or Joint/Group Filing (Check Applicable Line)
_X_ Form filed by One Reporting Person
___ Form filed by More than One Reporting Person
(City)
(State)
(Zip)
Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1.Title of Security
(Instr. 3) 		2. Transaction Date (Month/Day/Year) 2A. Deemed Execution Date, if any (Month/Day/Year) 3. Transaction Code
(Instr. 8) 		4. Securities Acquired (A) or Disposed of (D)
(Instr. 3, 4 and 5) 		5. Amount of Securities Beneficially Owned Following Reported Transaction(s)
(Instr. 3 and 4) 		6. Ownership Form: Direct (D) or Indirect (I)
(Instr. 4) 		7. Nature of Indirect Beneficial Ownership
(Instr. 4)
Code V Amount (A) or (D) Price
Common Stock 01/31/2024   A   4,447 A $ 0 16,719 D  
Common Stock 01/31/2024   A   2,441 (1) A (2) 19,160 D  
Common Stock 01/31/2024   D   2,441 (3) D (4) 16,719 D  
Common Stock               164.797 (5) I by 401(k) plan

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Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security
(Instr. 3) 		2. Conversion or Exercise Price of Derivative Security 3. Transaction Date (Month/Day/Year) 3A. Deemed Execution Date, if any (Month/Day/Year) 4. Transaction Code
(Instr. 8) 		5. Number of Derivative Securities Acquired (A) or Disposed of (D)
(Instr. 3, 4, and 5) 		6. Date Exercisable and Expiration Date
(Month/Day/Year) 		7. Title and Amount of Underlying Securities
(Instr. 3 and 4) 		8. Price of Derivative Security
(Instr. 5) 		9. Number of Derivative Securities Beneficially Owned Following Reported Transaction(s)
(Instr. 4) 		10. Ownership Form of Derivative Security: Direct (D) or Indirect (I)
(Instr. 4) 		11. Nature of Indirect Beneficial Ownership
(Instr. 4)
Code V (A) (D) Date Exercisable Expiration Date Title Amount or Number of Shares
Deferred Stock Units (3) 01/31/2024   A   2,441     (6)   (6) Common Stock 2,441 (4) 17,444 D  
Employee Stock Option (right to buy) $ 89.96 01/31/2024   A   25,166     (7) 01/31/2034 Common Stock 25,166 $ 0 25,166 D  

Reporting Owners

Reporting Owner Name / Address Relationships
 Director  10% Owner  Officer  Other
Eastman Stephen L.
2100 HIGHWAY 55
MEDINA, MN 55340		       President - PG&A + Aftermarket  

Signatures

 Sarah Maveus, Attorney-in-Fact   02/02/2024
**Signature of Reporting Person Date

Explanation of Responses:

* If the form is filed by more than one reporting person, see Instruction 4(b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1) Shares acquired in settlement of an equal number of performance restricted stock units upon vesting of the units.
(2) Each performance restricted stock unit represents the right to receive one share of the Issuer's common stock upon the vesting of the units.
(3) Each deferred stock unit represents the right to receive one share of the Issuer's common stock, and is received in exchange for one performance restricted stock unit upon the vesting of such performance restricted stock units.
(4) Upon the vesting of performance restricted stock units granted to the reported person on January 31, 2021, the reporting person deferred the receipt of 2,441 shares of common stock and received instead 2,441 shares of deferred stock units pursuant to the Issuer's Supplemental Retirement Savings Plan ("SERP").
(5) Estimate of the number of shares held in the reporting person's Polaris Stock fund under the issuer's 401(k) plan as of January 26, 2024. This plan uses unit accounting and the number of shares that a participant is deemed to hold varies with the price of the issuer's Common Stock.
(6) At the settlement date elected by the reporting officer under the Issuer's Supplemental Executive Retirement Plan ("SERP"), the reporting officer is entitled to receive one share of common stock for each deferred stock unit held. The deferred stock units may be transferred into an alternative investment account in the SERP after a period of six months and one day.
(7) The option vests in three equal installments on February 11, 2025, February 10, 2026, and February 9, 2027.

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