<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE 
CONSOLIDATED FINANCIAL STATEMENTS OF IHF HOLDINGS FOR THE PERIOD ENDED 
AUGUST 31, 1996, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH 
FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000934799
<NAME> IHF HOLDINGS INC.
<MULTIPLIER> 1,000
       
                                 
<PERIOD-TYPE>                        3-MOS
<FISCAL-YEAR-END>                    MAY-31-1997
<PERIOD-END>                         AUG-31-1997
<CASH>                               4,587
<SECURITIES>                         0
<RECEIVABLES>                        129,685
<ALLOWANCES>                         0
<INVENTORY>                          163,705
<CURRENT-ASSETS>                     321,570
<PP&E>                               89,619
<DEPRECIATION>                       18,135
<TOTAL-ASSETS>                       425,368
<CURRENT-LIABILITIES>                126,831
<BONDS>                              361,515
<COMMON>                             0
<PREFERRED-MANDATORY>                0
<PREFERRED>                          49,179
<OTHER-SE>                           (112,157)
<TOTAL-LIABILITY-AND-EQUITY>         425,368
<SALES>                              125,810
<TOTAL-REVENUES>                     125,810
<CGS>                                92,446
<TOTAL-COSTS>                        92,446
<OTHER-EXPENSES>                     0
<LOSS-PROVISION>                     0
<INTEREST-EXPENSE>                   8,773
<INCOME-PRETAX>                      (7,697)
<INCOME-TAX>                         (1,875)
<INCOME-CONTINUING>                  (1,875)
<DISCONTINUED>                       0
<EXTRAORDINARY>                      0
<CHANGES>                            0
<NET-INCOME>                         (5,822)
<EPS-PRIMARY>                        0
<EPS-DILUTED>                        0