<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information from the balance sheet as
of May 31, 1997, and statement of operations for the year ended May 31, 1997,
and is qualified in its entirety by reference to such financial statements.
</LEGEND>
<CIK> 0001029294
<NAME> ICON FITNESS CORPORATION
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          MAY-31-1997
<PERIOD-END>                               MAY-31-1997
<CASH>                                           5,560
<SECURITIES>                                         0
<RECEIVABLES>                                  201,778
<ALLOWANCES>                                     8,953
<INVENTORY>                                    121,838
<CURRENT-ASSETS>                               366,028
<PP&E>                                          79,080
<DEPRECIATION>                                  27,342
<TOTAL-ASSETS>                                 474,804
<CURRENT-LIABILITIES>                          145,561
<BONDS>                                        489,400
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                   (160,157)
<TOTAL-LIABILITY-AND-EQUITY>                   474,804
<SALES>                                        836,162
<TOTAL-REVENUES>                               836,162
<CGS>                                          583,747
<TOTAL-COSTS>                                  597,756
<OTHER-EXPENSES>                               217,657
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              56,469
<INCOME-PRETAX>                               (35,720)
<INCOME-TAX>                                   (9,210)
<INCOME-CONTINUING>                           (26,510)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (26,510)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0