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 IHF HOLDINGS, INC.,
          FOR THE PERIOD  ENDED MARCH  31, 1997,  AND IS  QUALIFIED IN  ITS
          ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
          [/LEGEND]
          <CIK> 0000934799
          <NAME>  IHF HOLDINGS, 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>                   415,289
          <PP&E>                             103,475
          <DEPRECIATION>                     23,705
          <TOTAL-ASSETS>                     537,689
          <CURRENT-LIABILITIES>              161,535
          <BONDS>                            448,881
          <COMMON>                           0
          <PREFERRED-MANDATORY>              0
          <PREFERRED>                        0
          <OTHER-SE>                         (72,727)
          <TOTAL-LIABILITY-AND-EQUITY>       537,689
          <SALES>                            623,974
          <TOTAL-REVENUES>                   623,974
          <CGS>                              445,897
          <TOTAL-COSTS>                      445,897
          <OTHER-EXPENSES>                   0
          <LOSS-PROVISION>                   0
          <INTEREST-EXPENSE>                 32,102
          <INCOME-PRETAX>                    (23,329)
          <INCOME-TAX>                       (8,311)
          <INCOME-CONTINUING>                (15,018)
          <DISCONTINUED>                     0
          <EXTRAORDINARY>                    0
          <CHANGES>                          0
          <NET-INCOME>                       (15,018)
          <EPS-PRIMARY>                      0
          <EPS-DILUTED>                      0