<ARTICLE> 5
<LEGEND>
                          SCHEDULE 27.1

This schedule contains summary financial  information extracted from the May 31,
1998 Financial  Statements  included in the Company's Form 10-K and is qualified
in its entirety by reference to such Form 10-K. </LEGEND>

<CIK>      0001029294
<NAME>     ICON Fitness Corporation

<MULTIPLIER> 1000
       
                                        
<PERIOD-TYPE>                                   12-MOS
<FISCAL-YEAR-END>                          MAY-31-1998
<PERIOD-START>                             JUN-01-1997
<PERIOD-END>                               MAY-31-1998
<CASH>                                            3892
<SECURITIES>                                         0
<RECEIVABLES>                                   131188
<ALLOWANCES>                                      6887
<INVENTORY>                                     121466
<CURRENT-ASSETS>                                267819
<PP&E>                                           89398
<DEPRECIATION>                                   40579
<TOTAL-ASSETS>                                  387873
<CURRENT-LIABILITIES>                           114951
<BONDS>                                         460707
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         49701
<OTHER-SE>                                    (237486)
<TOTAL-LIABILITY-AND-EQUITY>                    387873
<SALES>                                         749313
<TOTAL-REVENUES>                                749313
<CGS>                                           535976
<TOTAL-COSTS>                                   189441
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               59496
<INCOME-PRETAX>                                (41897)
<INCOME-TAX>                                   (14308)
<INCOME-CONTINUING>                            (27589)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (27589)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0