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