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 FITNESS CORPORATION FOR THE PERIOD ENDED MARCH 1, 1997, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. [/LEGEND] <CIK> 0001029294 <NAME> ICON FITNESS CORPORATION <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> 417,503 <PP&E> 103,475 <DEPRECIATION> 23,705 <TOTAL-ASSETS> 544,292 <CURRENT-LIABILITIES> 161,686 <BONDS> 535,203 <COMMON> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> (152,597) <TOTAL-LIABILITY-AND-EQUITY> 544,292 <SALES> 623,974 <TOTAL-REVENUES> 623,974 <CGS> 445,897 <TOTAL-COSTS> 445,897 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 35,915 <INCOME-PRETAX> (29,468) <INCOME-TAX> (10,524) <INCOME-CONTINUING> (18,944) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (18,944) <EPS-PRIMARY> 0 <EPS-DILUTED> 0