WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  

          <ARTICLE> 5
          <MULTIPLIER>  1,000
          <LEGEND>
          THIS SCHEDULE  CONTAINS SUMMARY  FINANCIAL INFORMATION  EXTRACTED
          FROM THE  CONSOLIDATED  FINANCIAL  STATEMENTS OF  ICON  HEALTH  &
          FITNESS, INC., FOR  THE PERIOD ENDED  NOVEMBER 30,  1996, AND  IS
          QUALIFIED  IN  ITS  ENTIRETY  BY  REFERENCE  TO  SUCH   FINANCIAL
          STATEMENTS.
          [/LEGEND]
          <CIK> 0000934798
          <NAME>  ICON HEALTH & FITNESS, INC.
                 
                                          
          <PERIOD-TYPE>                      6-MOS
          <FISCAL-YEAR-END>                  MAY-31-1997
          <PERIOD-END>                       NOV-30-1996
          <CASH>                             11,565
          <SECURITIES>                       0
          <RECEIVABLES>                      226,614
          <ALLOWANCES>                       0
          <INVENTORY>                        161,151
          <CURRENT-ASSETS>                   424,783
          <PP&E>                             98,749
          <DEPRECIATION>                     20,163
          <TOTAL-ASSETS>                     536,401
          <CURRENT-LIABILITIES>              168,483
          <BONDS>                            375,534
          <COMMON>                           0
          <PREFERRED-MANDATORY>              0
          <PREFERRED>                        0
          <OTHER-SE>                         (7,616)
          <TOTAL-LIABILITY-AND-EQUITY>       536,401
          <SALES>                            375,305
          <TOTAL-REVENUES>                   375,305
          <CGS>                              268,775
          <TOTAL-COSTS>                      268,775
          <OTHER-EXPENSES>                   0
          <LOSS-PROVISION>                   0
          <INTEREST-EXPENSE>                 15,155
          <INCOME-PRETAX>                    (13,388)
          <INCOME-TAX>                       (4,278)
          <INCOME-CONTINUING>                (9,110)
          <DISCONTINUED>                     0
          <EXTRAORDINARY>                    0
          <CHANGES>                          0
          <NET-INCOME>                       (9,110)
          <EPS-PRIMARY>                      0