<ARTICLE> 5 <LEGEND> SCHEDULE 27.3 This schedule contains summary financial information extracted from the November 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> 6-MOS <FISCAL-YEAR-END> MAY-31-1998 <PERIOD-START> JUN-01-1998 <PERIOD-END> NOV-28-1998 <CASH> 4748 <SECURITIES> 0 <RECEIVABLES> 217356 <ALLOWANCES> (13083) <INVENTORY> 150462 <CURRENT-ASSETS> 380896 <PP&E> 82640 <DEPRECIATION> 34378 <TOTAL-ASSETS> 474787 <CURRENT-LIABILITIES> 380800 <BONDS> 116660 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 166187 <OTHER-SE> (188860) <TOTAL-LIABILITY-AND-EQUITY> 474787 <SALES> 331495 <TOTAL-REVENUES> 331495 <CGS> 238969 <TOTAL-COSTS> 76139 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 15981 <INCOME-PRETAX> (2566) <INCOME-TAX> (753) <INCOME-CONTINUING> (1813) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (1813) <EPS-PRIMARY> 0 <EPS-DILUTED> 0