<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