<ARTICLE> 5 <LEGEND> SCHEDULE 27.1 This schedule contains summary financial information extracted from the November 29, 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> 0001029294 <NAME> ICON Fitness Corporation <MULTIPLIER> 1000 <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> MAY-31-1998 <PERIOD-START> JUN-01-1997 <PERIOD-END> NOV-29-1997 <CASH> 4700 <SECURITIES> 0 <RECEIVABLES> 235318 <ALLOWANCES> 11268 <INVENTORY> 140627 <CURRENT-ASSETS> 418839 <PP&E> 85827 <DEPRECIATION> 34064 <TOTAL-ASSETS> 531657 <CURRENT-LIABILITIES> 178340 <BONDS> 529018 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 49698 <OTHER-SE> (225486) <TOTAL-LIABILITY-AND-EQUITY> 531657 <SALES> 236312 <TOTAL-REVENUES> 236312 <CGS> 168432 <TOTAL-COSTS> 52143 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 14758 <INCOME-PRETAX> (501) <INCOME-TAX> (186) <INCOME-CONTINUING> (687) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (687) <EPS-PRIMARY> 0 <EPS-DILUTED> 0