<ARTICLE> 5 <LEGEND> SCHEDULE 27.1 This schedule contains summary financial information extracted from the February 27, 1999 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> 0001029294 <NAME> ICON Fitness Corporation <MULTIPLIER> 1000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> MAY-31-1999 <PERIOD-START> JUN-01-1998 <PERIOD-END> FEB-27-1999 <CASH> 7980 <SECURITIES> 0 <RECEIVABLES> 184868 <ALLOWANCES> (13083) <INVENTORY> 120300 <CURRENT-ASSETS> 335403 <PP&E> 84883 <DEPRECIATION> 38231 <TOTAL-ASSETS> 463173 <CURRENT-LIABILITIES> 336782 <BONDS> 328615 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 49702 <OTHER-SE> (251926) <TOTAL-LIABILITY-AND-EQUITY> 463173 <SALES> 558236 <TOTAL-REVENUES> 558236 <CGS> 401790 <TOTAL-COSTS> 124036 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 46036 <INCOME-PRETAX> (19997) <INCOME-TAX> (5985) <INCOME-CONTINUING> (140291) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (14012) <EPS-PRIMARY> 0 <EPS-DILUTED> 0