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 IHF HOLDINGS, INC.,
          FOR THE PERIOD ENDED NOVEMBER 30,  1996, AND IS QUALIFIED IN  ITS
          ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
          [/LEGEND]
          <CIK> 0000934799
          <NAME>  IHF HOLDINGS, 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>                   424,909
          <PP&E>                             98,749
          <DEPRECIATION>                     20,163



          <TOTAL-ASSETS>                     547,373
          <CURRENT-LIABILITIES>              168,483
          <BONDS>                            449,892
          <COMMON>                           0
          <PREFERRED-MANDATORY>              0
          <PREFERRED>                        0
          <OTHER-SE>                         (71,002)
          <TOTAL-LIABILITY-AND-EQUITY>       547,373
          <SALES>                            249,495
          <TOTAL-REVENUES>                   249,495
          <CGS>                              176,329
          <TOTAL-COSTS>                      176,329
          <OTHER-EXPENSES>                   0
          <LOSS-PROVISION>                   0
          <INTEREST-EXPENSE>                 11,594
          <INCOME-PRETAX>                    (11,498)
          <INCOME-TAX>                       (3,731)
          <INCOME-CONTINUING>                (7,767)
          <DISCONTINUED>                     0
          <EXTRAORDINARY>                    0
          <CHANGES>                          0
          <NET-INCOME>                       (7,767)
          <EPS-PRIMARY>                      0