<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE MAY 31,
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>                   12-MOS
<FISCAL-YEAR-END>                          MAY-31-1999
<PERIOD-START>                             JUN-01-1998
<PERIOD-END>                               MAY-31-1999
<CASH>                                           4,275
<SECURITIES>                                         0
<RECEIVABLES>                                  124,687
<ALLOWANCES>                                     8,219
<INVENTORY>                                    106,426
<CURRENT-ASSETS>                               234,419
<PP&E>                                          87,288
<DEPRECIATION>                                  42,011
<TOTAL-ASSETS>                                 331,910
<CURRENT-LIABILITIES>                          126,397
<BONDS>                                        253,352
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       163,819
<OTHER-SE>                                   (211,658)
<TOTAL-LIABILITY-AND-EQUITY>                   331,910
<SALES>                                        710,249
<TOTAL-REVENUES>                               710,249
<CGS>                                          514,018
<TOTAL-COSTS>                                  168,750
<OTHER-EXPENSES>                                 7,026
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              33,056
<INCOME-PRETAX>                               (12,601)
<INCOME-TAX>                                    12,084
<INCOME-CONTINUING>                           (24,685)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (24,685)
<EPS-BASIC>                                          0
<EPS-DILUTED>                                        0