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  FITNESS
          CORPORATION FOR  THE  PERIOD  ENDED NOVEMBER  30,  1996,  AND  IS
          QUALIFIED  IN  ITS  ENTIRETY  BY  REFERENCE  TO  SUCH   FINANCIAL
          STATEMENTS.
          [/LEGEND]
          <CIK> 0001029294
          <NAME>  ICON FITNESS CORPORATION
                 
                                          
          <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>                        161,510
          <CURRENT-ASSETS>                   424,909
          <PP&E>                             98,749
          <DEPRECIATION>                     20,163
          <TOTAL-ASSETS>                     551,561
          <CURRENT-LIABILITIES>              168,483
          <BONDS>                            532,423
          <COMMON>                           0
          <PREFERRED-MANDATORY>              0
          <PREFERRED>                        0
          <OTHER-SE>                         (107,026)
          <TOTAL-LIABILITY-AND-EQUITY>       551,561
          <SALES>                            249,495
          <TOTAL-REVENUES>                   249,495
          <CGS>                              176,329
          <TOTAL-COSTS>                      176,329
          <OTHER-EXPENSES>                   0
          <LOSS-PROVISION>                   0
          <INTEREST-EXPENSE>                 12,706
          <INCOME-PRETAX>                    (12,622)
          <INCOME-TAX>                       (3,731)
          <INCOME-CONTINUING>                (8,891)
          <DISCONTINUED>                     0
          <EXTRAORDINARY>                    0
          <CHANGES>                          0
          <NET-INCOME>                       (8,891)
          <EPS-PRIMARY>                      0