Cabelas 10-Q 2007 Q3 Quarterly report

Exhibit 32

CERTIFICATIONS

PURSUANT TO 18 U.S.C. SECTION 1350

In connection with the Quarterly Report of Cabela’s Incorporated (the “registrant”) on Form 10-Q for the period ended September 30, 2006, as filed with the Securities and Exchange Commission on the date hereof (the “report”), each of the undersigned certifies, pursuant to 18 U.S.C. Section 1350, that to the best of his knowledge:

(1)	The report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)	The information contained in the report fairly presents, in all material respects, the financial condition and results of operations of the registrant.

Dated: November 3, 2006
	By:	/s/ Dennis Highby
		Dennis Highby
		President and Chief Executive Officer
	By:	/s/ Ralph W. Castner
		Ralph W. Castner
		Vice President and Chief Financial Officer

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