<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE MAY 31, 2000 FINANCIAL STATEMENTS. </LEGEND> <CIK>0000934798 <NAME>ICON Health & Fitness Inc <MULTIPLIER> 1000 <PERIOD-TYPE> 12-MOS <FISCAL-YEAR-END> MAY-31-2000 <PERIOD-START> JUN-01-1999 <PERIOD-END> MAY-31-2000 <CASH> 5,864 <SECURITIES> 0 <RECEIVABLES> 135,098 <ALLOWANCES> 7,005 <INVENTORY> 130,365 <CURRENT-ASSETS> 274,444 <PP&E> 89,280 <DEPRECIATION> 45,427 <TOTAL-ASSETS> 368,147 <CURRENT-LIABILITIES> 142,118 <BONDS> 242,198 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 204,155 <OTHER-SE> (220,324) <TOTAL-LIABILITY-AND-EQUITY> 368,147 <SALES> 733,022 <TOTAL-REVENUES> 733,022 <CGS> 531,622 <TOTAL-COSTS> 165,957 <OTHER-EXPENSES> 2,339 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 33,899 <INCOME-PRETAX> (795) <INCOME-TAX> 3,913 <INCOME-CONTINUING> (4,708) <DISCONTINUED> 0 <EXTRAORDINARY> (1,948) <CHANGES> 0 <NET-INCOME> (6,656) <EPS-BASIC> 0 <EPS-DILUTED> 0