<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the November
27, 1999 Financial Statements included in the Company's Form S-4 and is
qualified in its entirety by reference to such Form S-4.
</LEGEND>
<CIK> 0000934798
<NAME> ICON HEALTH & FITNESS INC.
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          MAY-31-2000
<PERIOD-START>                             JUN-01-1999
<PERIOD-END>                               NOV-27-1999
<CASH>                                           5,749
<SECURITIES>                                         0
<RECEIVABLES>                                  224,898
<ALLOWANCES>                                    12,218
<INVENTORY>                                    139,748
<CURRENT-ASSETS>                               369,129
<PP&E>                                          83,312
<DEPRECIATION>                                  38,625
<TOTAL-ASSETS>                                 463,948
<CURRENT-LIABILITIES>                          158,773
<BONDS>                                        324,388
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       204,267
<OTHER-SE>                                   (223,480)
<TOTAL-LIABILITY-AND-EQUITY>                   463,948
<SALES>                                        334,308
<TOTAL-REVENUES>                               334,308
<CGS>                                          243,735
<TOTAL-COSTS>                                   77,677
<OTHER-EXPENSES>                                 2,065
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              16,970
<INCOME-PRETAX>                                (6,139)
<INCOME-TAX>                                     2,804
<INCOME-CONTINUING>                            (8,943)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                (1,174)
<CHANGES>                                            0
<NET-INCOME>                                  (10,117)
<EPS-BASIC>                                          0
<EPS-DILUTED>                                        0