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