I would do the following:

1) Add fuel stabilizer, run the engine for 10 minutes or so, turn the fuel off and let the bike run until it dies with the fuel turned off, then drain the carb bowl. Make sure your fuel valve stays in the off position. If you have a stuck float you could come back next spring to a crank case filled with gasoline.
2) Fill the gas tank all the way full with gas premixed with the proper amount of fuel stabilizer. This will keep condensation to a minimum.
3) Change the oil. Oils can contain water and acids from normal engine combustion. It's best to change the oil prior to letting it sit.
4) Make sure your radiator has the proper 50/50 antifreeze mix and is topped off.
5) Remove the spark plug and squirt some fogging oil into your cylinder. turn you engine over a few times while doing this. This is also a good time to replace your sparkplug witha a fresh one since it's already out.
6) Clean and relpace your air filter
7) Remove the battery and cycle it a few times during the winter with a trickle charger. I would not sit my battery on concrete because they all out gas H2SO4 (sulfuric acid) which will leave a pitted piece of concrete come next spring.
8) Lube your chain (if you have one), grease all your suspension fittings/joints.
9 Wax your plastic and WD-40 the metal exterior of your engine and frame. It keeps the rust off it for a while and helps unstick bolts you might want to remove later.
10) Come visit us in Phoenix where Winter is prime ATV riding time.

I love the rat poison idea. A friend of mine had a $4500.00 repair bill caused by a desert packrat that took up residence in the hood of his Jaguar.

 

You have to explain this one to me, I thought electrolisys was the removal of unwanted hair.

I'd like to know exactly how the plastic shell of a lead acid or a gell cell battery sitting on concrete has any negative affect. I know in some cases the concrete floor of a garage can make the battery colder but other than that I can't possibly see any truth to this one.

 

I say just ride it all winter and then you don't have to do all those steps!!! I rode Saturday in a snow storm and had a great time playing in it and the mud!

 

I think riding in the winter is the best. Dust is low, less people on the trails, and lots of WOT to break trails. Dress right and you will have a great time. But if you don't want to ride, dump stabil in the gas, run for a few mins, turn off the fuel, run the gas out of the carb, and pull the battery. I have done this on all my summer time equipment for years. 4-5 months later they start up great.

03 Eiger 4x4 5sp