<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