<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