Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------

We hereby consent to the use in this Registration Statement on Amendment No. 2
to Form S-4 (File No. 333-89440) of ICON Health & Fitness, Inc. of our report
dated July 18, 2002, relating to the financial statements and financial
statement schedule of ICON Health & Fitness, Inc., which appears in such
Registration Statement. We also consent to the references to us under the
headings "Experts" and "Selected Historical Consolidated Financial Data" in such
Registration Statement.


/s/ PricewaterhouseCoopers LLP

Salt Lake City, Utah
September 25, 2002