<ARTICLE> 5

<LEGEND>
                               SCHEDULE 27.3

This schedule contains summary financial  information  extracted from the August
29,  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
       
                                        
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<PERIOD-START>                             JUN-01-1998
<PERIOD-END>                               AUG-29-1998
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