EXHIBIT  23



Consent of Ernst & Young LLP, Independent Auditors



We consent to the incorporation by reference in the Registration Statements
(Form S-8 No. 33-33449, No. 33-35311, and No. 33-48581) pertaining to (a) the
Harley-Davidson, Inc. 1986 Stock Option Plan and the Harley-Davidson, Inc. 1988
Stock Option Plan; (b) the Harley-Davidson, Inc. Retirement Savings Plan for
Salaried Employees, the Harley-Davidson, Inc. Retirement Savings Plan for
Milwaukee and Tomahawk Hourly Bargaining Unit Employees, and the Holiday Rambler
LLC Employees Retirement Plan; and (c) the Harley-Davidson, Inc. 1990 Stock
Option Plan of our report dated January 21, 1995, with respect to the
consolidated financial statements and schedules of Harley-Davidson, Inc.
included in this Annual Report (Form 10-K) for the year ended December 31, 1994.



                                                               ERNST & YOUNG LLP

Milwaukee, Wisconsin
March 30, 1995