EXHIBIT 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statements No.
2-40316, No. 2-82109, No. 33-21757, No. 33-59930, No. 333-31595 and No.
333-113246 of Winnebago Industries, Inc. on Form S-8 of our reports dated
November 10, 2004 appearing in and incorporated by reference in the Annual
Report on Form 10-K for Winnebago Industries, Inc. for the year ended August 28,
2004.



/s/ Deloitte & Touche LLP
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Deloitte & Touche LLP
Minneapolis, Minnesota
November 10, 2004