# UNITED
STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549

_________________

# FORM 10-K/A

# AMENDMENT NO. 1 TO

|[X] | ANNUAL
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT                OF
1934 For the fiscal year ended December 31, 2004
|--- | -----------------------------------------------------------------------------------------------------------------------------------------------

OR

|[_] | TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                ACT OF
1934 For the Transition period from __ to __
|--- | -----------------------------------------------------------------------------------------------------------------------------------------------

Commission file number
0-18110

|Gehl Company                                          
|------------------------------------------------------
|(Exact name of registrant as specified in its charter)

|Wisconsin                                                      | 39-0300430                          
|-------------------------------------------------------------- | ------------------------------------
|(State or other jurisdiction of incorporation or organization) | (I.R.S. Employer Identification No.)
|143 Water Street, West Bend, WI                                | 53095                               
|(Address of principal executive office)                        | (Zip Code)                          

Registrants
telephone number, including area code (262) 334-9461

Securities registered
pursuant to Section 12(b) of the Act:

NONE

Securities registered
pursuant to Section 12(g) of the Act:

|Common Stock, $.10 par value       
|-----------------------------------
|(Title of class)                   
|Rights to Purchase Preferred Shares
|(Title of class)                   

Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by
Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to file such reports), and
(2) has been subject to such filing requirements for the past 90 days.

Yes   X   No

Indicate
by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is
not contained herein, and will not be contained, to the best of registrants
knowledge, in definitive proxy or information statements incorporated by reference in Part
III of this Form 10-K or any amendment to this Form 10-K    [X]

Indicate
by check mark whether the registrant is an accelerated filer (as defined in Rule 12b-2 of
the Exchange Act.)   Yes   X   No

Aggregate
market value of voting and non-voting common equity held by non-affiliates of the
registrant: $92,578,300 at June 26, 2004.

Number
of shares outstanding of each of the registrants classes of common stock, as of
February 11, 2005:

|Class                        | Shares Outstanding
|---------------------------- | ------------------
|Common Stock, $.10 Par Value | 6,639,047         

DOCUMENTS INCORPORATED
BY REFERENCE

Gehl Company Proxy
Statement for the 2005 Annual Meeting of Shareholders, filed on March 7, 2005

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The
undersigned Registrant hereby amends and restates Item 9A of its Annual Report on Form
10-K for the year ended December 31, 2004 to provide in its entirety as follows:

# Item 9A.  Controls and
Procedures

# Disclosure Controls and
Procedures

The
Companys management, with the participation of the Companys principal
executive officer and its principal financial officer, has evaluated the Companys
disclosure controls and procedures as of December 31, 2004. Based upon that evaluation,
the Companys principal executive officer and principal financial officer have
concluded that the Companys disclosure controls and procedures were effective as of
December 31, 2004.

# Managements Annual
Report on Internal Control Over Financial Reporting

The
report of management required under this Item 9A is contained in Item 8 of this Annual
Report on Form 10-K under the caption Managements Annual Report on Internal
Control Over Financial Reporting.

# Attestation Report of
Independent Registered Public Accounting Firm

The
attestation report under this Item 9A is contained in Item 8 of this Annual Report on Form
10-K under the caption Report of Independent Registered Public Accounting
Firm.

# Changes in Internal
Control Over Financial Reporting

There
was no change in the Companys internal control over financial reporting (as such
term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that occurred
during the quarter ended December 31, 2004 that has materially affected, or is reasonably
likely to materially affect, the Companys internal control over financial reporting.

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# SIGNATURES

Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the
Registrant has duly caused this amendment to be signed on its behalf by the undersigned,
thereunto duly authorized.

|                      | GEHL COMPANY                      
|--------------------- | ----------------------------------
|Date:  March 14, 2005 | By  /s/ William D. Gehl           
|                      | William D. Gehl,                  
|                      | Chairman of the Board of Directors
|                      | and Chief Executive Officer       

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# GEHL COMPANYINDEX TO
EXHIBITS

|Exhibit Number | Document Description
|-------------- | --------------------

|(31.1) | Certification
of the Chief Executive Officer pursuant to Section 302 of the           Sarbanes-Oxley
Act of 2002
|------ | ----------------------------------------------------------------------------------------------------------------

|(31.2) | Certification
of the Chief Financial Officer pursuant to Section 302 of the           Sarbanes Oxley
Act of 2002
|------ | ----------------------------------------------------------------------------------------------------------------

|(32.1) | Certification
of Periodic Financial Report by the Chief Executive Officer and           Chief Financial
Officer pursuant to Section 906 of the Sarbanes-Oxley Act of           2002
|------ | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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