I like this review:

"We didn’t have an opportunity to test its towing capacity but we are told that it is significant. We heard a story from a reliable source where a salesman locked the brakes of a Yamaha Rhino then tried unsuccessfully to pull it with two different entry level ATV’s. They then strapped those ATVs to the Rhino and pulled all three vehicles with a Hawkeye. "

http://www.4x4review.com/quads/polaris/Hawkeye_wrapup.asp