<ARTICLE> 5

<LEGEND>
                               SCHEDULE 27.3

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>     0000934798
<NAME>    ICON Health & Fitness Inc

<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>                                418210
<PP&E>                                           85826
<DEPRECIATION>                                   34064
<TOTAL-ASSETS>                                  510719
<CURRENT-LIABILITIES>                           178340
<BONDS>                                         349024
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        166184
<OTHER-SE>                                    (183515)
<TOTAL-LIABILITY-AND-EQUITY>                    510719
<SALES>                                         236312
<TOTAL-REVENUES>                                236312
<CGS>                                           168432
<TOTAL-COSTS>                                    52141    
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0 
<INTEREST-EXPENSE>                                8649
<INCOME-PRETAX>                                   6133
<INCOME-TAX>                                      2299
<INCOME-CONTINUING>                               3834
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                      3834
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0