Motorcycles, Snowmobiles, Go-Carts, ATV's and Golf Carts - 2004 Polaris Sportsman 500 HO starter problem

I am unable to start a Polaris 500HO with very low hours. I have replaced and tested the battery. When turning the ignition key, I can hear the starter crank; but its not engaging; its a whining noise. I have removed the starter to test. When testing via jumper cables connected to a battery, the starter makes the same noise. The starter has no signs of oil or debris deposits. The gears on the starter and flywheel are not damaged. Is it appropriate to assume the starter has not failed? What is the next step to test? Is it reasonable to think the starter bendix has failed? If so, how can I test for certainty? If the starter bendix has failed, how do I remove and replace? Thanks for your help.

Terry I Too Am Having Problems With My Starter But My Atv Is A 2006 Sportsman 500 Ho It Just Clicks I Have Only 24 Hours On My Machine The Dealer Says It Because Of Water Or Mud How Do I Take The Starter Off To Check ? Thanks Tim