<ARTICLE> 5

<LEGEND>
                               SCHEDULE 27.3

This schedule contains summary financial information extracted from the
August 30, 1997 Financial Statements included in the Company's Form 10-Q and
is qualified in its entirety by reference to such Form 10-Q.
</LEGEND>

<CIK>     0000934798
<NAME>    ICON Health & Fitness Inc

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