<ARTICLE> 5 <LEGEND> SCHEDULE 27.3 This schedule contains summary financial information extracted from the February 28, 1998 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> 9-MOS <FISCAL-YEAR-END> MAY-31-1998 <PERIOD-START> JUN-01-1997 <PERIOD-END> FEB-28-1998 <CASH> 7793 <SECURITIES> 0 <RECEIVABLES> 233056 <ALLOWANCES> 8139 <INVENTORY> 117964 <CURRENT-ASSETS> 375311 <PP&E> 87301 <DEPRECIATION> 37410 <TOTAL-ASSETS> 466136 <CURRENT-LIABILITIES> 149570 <BONDS> 328330 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 0 <OTHER-SE> (11764) <TOTAL-LIABILITY-AND-EQUITY> 466136 <SALES> 615821 <TOTAL-REVENUES> 615821 <CGS> 437611 <TOTAL-COSTS> 148572 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 26687 <INCOME-PRETAX> (547) <INCOME-TAX> (124) <INCOME-CONTINUING> (423) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (423) <EPS-PRIMARY> 0 <EPS-DILUTED> 0