<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE AUGUST 28, 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 & FITNES, INC. <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> AUG-28-1999 <PERIOD-START> JUN-01-1999 <PERIOD-END> AUG-28-1999 <CASH> 2,666 <SECURITIES> 0 <RECEIVABLES> 117,611 <ALLOWANCES> 7,099 <INVENTORY> 141,577 <CURRENT-ASSETS> 261,634 <PP&E> 79,343 <DEPRECIATION> 34,969 <TOTAL-ASSETS> 363,666 <CURRENT-LIABILITIES> 158,822 <BONDS> 264,469 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 163,819 <OTHER-SE> (223,444) <TOTAL-LIABILITY-AND-EQUITY> 363,666 <SALES> 99,490 <TOTAL-REVENUES> 99,490 <CGS> 74,264 <TOTAL-COSTS> 31,670 <OTHER-EXPENSES> 3,298 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 7,326 <INCOME-PRETAX> (17,068) <INCOME-TAX> (5,368) <INCOME-CONTINUING> (11,700) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (11,700) <EPS-BASIC> 0 <EPS-DILUTED> 0