<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FEBRUARY 26, 2000 FINANCIAL STATEMENTS. </LEGEND> <CIK> 0000934798 <NAME> ICON HEALTH & FITNESS INC. <MULTIPLIER> 1000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> MAY-31-2000 <PERIOD-START> JUN-01-1999 <PERIOD-END> FEB-26-2000 <CASH> 9,671 <SECURITIES> 0 <RECEIVABLES> 193,818 <ALLOWANCES> 14,516 <INVENTORY> 119,805 <CURRENT-ASSETS> 320,252 <PP&E> 86,574 <DEPRECIATION> 41,960 <TOTAL-ASSETS> 414,546 <CURRENT-LIABILITIES> 142,519 <BONDS> 284,339 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 204,155 <OTHER-SE> (216,467) <TOTAL-LIABILITY-AND-EQUITY> 414,516 <SALES> 570,843 <TOTAL-REVENUES> 570,843 <CGS> 414,576 <TOTAL-COSTS> 122,533 <OTHER-EXPENSES> 1,853 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 25,611 <INCOME-PRETAX> 6,270 <INCOME-TAX> 7,365 <INCOME-CONTINUING> (1,095) <DISCONTINUED> 0 <EXTRAORDINARY> (1,755) <CHANGES> 0 <NET-INCOME> (2,580) <EPS-BASIC> 0 <EPS-DILUTED> 0