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

  

<ARTICLE> 5
<MULTIPLIER> 1000
<LEGEND>
THIS SCHEDULE  CONTAINS SUMMARY  FINANCIAL INFORMATION  EXTRACTED
FROM THE  CONSOLIDATED  FINANCIAL  STATEMENTS OF  ICON  HEALTH  &
FITNESS, INC.,  FOR  THE PERIOD  ENDED  MARCH 1,  1997,  AND  IS
QUALIFIED  IN  ITS  ENTIRETY  BY  REFERENCE  TO  SUCH   FINANCIAL
STATEMENTS.
[/LEGEND]
<CIK> 0000934798
          <NAME>  ICON HEALTH & FITNESS, INC.
                 
                                          
          <PERIOD-TYPE>                      9-MOS
          <FISCAL-YEAR-END>                  MAY-31-1997
          <PERIOD-END>                       MAR-01-1997
          <CASH>                             4,844
          <SECURITIES>                       0
          <RECEIVABLES>                      235,329
          <ALLOWANCES>                       0
          <INVENTORY>                        141,711
          <CURRENT-ASSETS>                   413,259
          <PP&E>                             103,475
          <DEPRECIATION>                     23,705
          <TOTAL-ASSETS>                     525,110
          <CURRENT-LIABILITIES>              161,535
          <BONDS>                            371,916
          <COMMON>                           0
          <PREFERRED-MANDATORY>              0
          <PREFERRED>                        0
          <OTHER-SE>                         (8,358)
          <TOTAL-LIABILITY-AND-EQUITY>       525,110
          <SALES>                            623,974
          <TOTAL-REVENUES>                   623,974
          <CGS>                              445,897
          <TOTAL-COSTS>                      445,897
          <OTHER-EXPENSES>                   0
          <LOSS-PROVISION>                   0
          <INTEREST-EXPENSE>                 24,284
          <INCOME-PRETAX>                    (14,619)
          <INCOME-TAX>                       (5,079)
          <INCOME-CONTINUING>                (9,540)
          <DISCONTINUED>                     0
          <EXTRAORDINARY>                    0
          <CHANGES>                          0
          <NET-INCOME>                       (9,540)
          <EPS-PRIMARY>                      0
          <EPS-DILUTED>                      0