UNITED STATES
             SECURITIES AND EXCHANGE COMMISSION
                   WASHINGTON, D.C. 20549



                        SCHEDULE 13G


          UNDER THE SECURITIES EXCHANGE ACT OF 1934

                  (AMENDMENT NO.    2    )*
                                ---------

                        Toro Company
- -------------------------------------------------------------------------------
                      (Name of Issuer)

                           Common
- -------------------------------------------------------------------------------
               (Title of Class of Securities)

                         891092-10-8
              --------------------------------
                       (CUSIP Number)


Check the following box if a fee is being paid with this statement / /. A
fee is not required only if the filing person: (1) has a previous statement on
file reporting beneficial ownership of more than five percent of the class
of securities described in Item 1; and (2) has filed no amendment subsequent
thereto reporting beneficial ownership of five percent or less of such class.)
(See Rule 13d-7).

The remainder of this cover page shall be filled out for a reporting
person's initial filing on this form with respect to the subject class of
securities, and for any subsequent amendment containing information which would
alter the disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be
deemed to be "filed" for the purpose of Section 18 of the Securities Exchange
Act of 1934 ("Act") or otherwise subject to the liabilities of that section of
the Act but shall be subject to all other provisions of the Act (however, see
the Notes).

                                Page 1 of 6 pages


CUSIP No. 891092-10-8                13G                     Page 2 of 6 pages
- -------------------------------------------------------------------------------
 1   NAME OF REPORTING PERSON S.S. or I.R.S.
     IDENTIFICATION NO. OF ABOVE PERSON
     First Bank System Inc.
     601 2nd Ave. South
     Minneapolis, MN  55402-4302
     Tax I.D. No.:  41-0255900
- -------------------------------------------------------------------------------
 2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP

                                                (A) / /
                                                (B) / /

- -------------------------------------------------------------------------------
 3   SEC USE ONLY


- -------------------------------------------------------------------------------
 4 CITIZENSHIP OR PLACE OF ORGANIZATION

         Delaware, U.S.A.

- -------------------------------------------------------------------------------
 NUMBER OF        5  SOLE VOTING POWER
  SHARES                                 69,783
BENEFICIALLY      -------------------------------------------------------------
 OWNED BY         6  SHARED VOTING POWER
   EACH                                  633,841(1)
 REPORTING        -------------------------------------------------------------
  PERSON          7  SOLE DISPOSITIVE POWER
   WITH                                  9,386
                  -------------------------------------------------------------
                  8  SHARED DISPOSITIVE POWER
                                         634,841(1)
- -------------------------------------------------------------------------------
 9  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

                                         704,424(1)

- -------------------------------------------------------------------------------
10  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*


- -------------------------------------------------------------------------------
11  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

                                         5.69%

- -------------------------------------------------------------------------------
12  TYPE OF REPORTING PERSON*

    H.C.

- -------------------------------------------------------------------------------


             SEE INSTRUCTION BEFORE FILLING OUT!


                                                              Page 3 of 6 pages

ITEM 1

    a.   NAME OF ISSUER:

         Toro Company

    b.   ADDRESS OF ISSUER'S PRINCIPAL EXECUTIVE OFFICES:

         Toro Company
         8111 Lyndale Aye So.
         Minneapolis, Minnesota 55420

ITEM 2

    a.   NAME OF PERSON FILING:

         First Bank System, Inc.

    b.   ADDRESS OF PERSON'S FILING PRINCIPAL EXECUTIVE OFFICES:

         601 2nd Ave South
         Minneapolis, MN  55402-4302
         United States

    c.   TITLE OF CLASS OF SECURITIES:

         COMMON

    d.   CUSIP NUMBER:

         891092-10-8

ITEM 3

     The person filing this statement is a:
     (g) [x] Parent Holding Company

ITEM 4

      OWNERSHIP:

     a.  Amount beneficially owned:                                  704,424(1)
     b.  Percentage of Class:                                             5.69%
     c.  Number of shares as to which such person has:

         1.   Sole power to vote or direct the vote:                     69,783
         2.   Shared power to vote or direct vote:                   704,424(1)
         3.   Sole power to dispose or direct the disposition:            9,386
         4.   Shared power to dispose or direct the disposition:     634,841(1)

- ----------------
(1)  This number includes 618,216 shares held in the "unallocated" account, as
of December 31, 1993, of the Toro Company Employee Stock Ownership Plan and
Trust, as to which an affiliate of First Bank System, Inc. acts as trustee. The
number of "allocated" shares held in such trust (1,096,889 shares as of December
31, 1993) is not included in this number, based upon our interpretation of SEC
staff no action letters.



                                                                    Page 4 of 6

ITEM 5

     OWNERSHIP OF FIVE PERCENT OR LESS OF CLASS:  (     )

ITEM 6

     OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF ANOTHER PERSON:

     Other persons have the right to receive or the power to direct the receipt
     of, dividend from, or the proceeds from the sale of, such securities. To
     our knowledge no interest of any such person relates to more than 5% of
     the class.

ITEM 7

     IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE SUBSIDIARY
     WHICH ACQUIRED THE SECURITY BEING REPORTED ON BY PARENT HOLDING COMPANY

     See Exhibit A

ITEM 8

     IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE GROUP:

     Not Applicable

ITEM 9

     NOTICE OF DISSOLUTION OF GROUP:

     Not Applicable

ITEM 10

     CERTIFICATION

By signing below I certify that, to the best of my knowledge and belief,
the securities referred to above were acquired in the ordinary course of
business and were not acquired for the purpose of and do not have the effect of
changing or influencing the control of the issuer of such securities and were
not acquired in connection with or as a participant in any transaction having
such purposes or effect.

                                    SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this Statement is true, complete and
correct.

Dated: February 10, 1994


/s/  Bruce L. Wilson

- ---------------------------
Bruce L. Wilson
Vice President


                                                                    Page 5 of 6

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington D. C. 20549

                                  SCHEDULE 13G
                    Under the Securities Exchange Act of 1934

                                    EXHIBIT A

The Schedule to which this attachment is appended is filed on behalf of the
following subsidiary or subsidiaries listed below, which are classified as banks
for the purposes of 17 CFR 140.13d-1 (b) (ii) (B).

First Trust National Association        First Bank National Association
180 East Fifth Street, Suite 200        601 2nd Ave South
St. Paul, Minnesota 55101               Minneapolis, Minnesota 55402-4302

First Trust Company of North            Colorado National Bank
Dakota National Association             P.O. Box 5548
505 Second Avenue North                 Denver, Colorado 80217
Fargo, North Dakota 58102


                                                                    Page 6 of 6

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                  SCHEDULE 13G

                             EXHIBIT B - DISCLAIMER

Information on the attached Schedule 13G is provided solely for the purpose
of complying with Section 13(d) and 13(g) of the Securities Exchange Act of 1934
and Regulations promulgated under authority thereof and is not intended as an
admission that First Bank System, Inc. or any of its subsidiaries, is a
beneficial owner of the securities described herein for any other purpose
(including without limitation for purposes of the Minnesota Control Share
Acquisition Act).

Leaving?

By selecting Continue, you will leave U.S. Bank and enter a third-party Web site. U.S. Bank is not responsible for the content of, or products and services provided by Intuit, nor does it guarantee the system availability or accuracy of information contained in the site. This Web site is not controlled by U.S. Bank. Please note that the third party site may have privacy and information security policies that differ from those of U.S. Bank.