Exhibit 23

              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
                                        

We have issued our reports dated February 17, 1999, accompanying the
consolidated financial statements and schedule included in the Annual Report of
A.S.V., Inc. on Form 10-K for the year ended December 31, 1998.  We hereby
consent to the incorporation by reference of said reports in the Registration
Statements of A.S.V., Inc. on Forms S-8 (File No. 33-94248, effective June 30,
1995, File No. 33-94250, effective July 3, 1995, File No. 33-43075, effective
December 23, 1997, File No. 33-64291 effective September 25, 1998).



                                                              GRANT THORNTON LLP
                                                                                


Minneapolis, Minnesota
March 22, 1999