Yes.......I think it was two days ago someone made a post soliciting on EBay for $1.00 instructions on where to go to buy 55watt low beam replacement bulbs which would then sell for $10.00 per bulb. I think the webmaster must have removed it because it was an obvious solicitation.
FYI.......I found replacement bulbs on the KIMPEX website. These are direct replacements for the Polaris Sportsman two front low beam bulbs. They have both 37.5 watt and 50 watt. These are GE units and the price is less than $10.00 each. I believe the stock ones are only 27 watt. Remember that more wattage means more heat......so when you replace them you should monitor initially very closely that they don't melt the stock housings.
Also FYI.......I removed one of mine previously and brought it to several auto parts stores AND Walmart. The guys at the auto parts stores didn't have a clue who made it or where to get it and WallyWorld didn't have it either.
Click the link below and then go to "ATV"......then go to "Winches and Electrical".......then go to "bulbs, lights".
Someday I'll get around to getting them myself.
Good Luck, Bob