<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