EXHIBIT 23.1 CONSENT OF INDEPENDENT ACCOUNTANTS We consent to the inclusion in this registration statement on Form S-4 (File No. 333- ) of our report dated September 27, 1999, on our audits of the financial statements and financial statement schedule of ICON Health & Fitness, Inc. We also consent to the references to our firm under the captions "Experts" and "Selected Financial Data." /s/ PricewaterhouseCoopers LLP PricewaterhouseCoopers LLP Salt Lake City, Utah December 28, 1999