<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)
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<EPS-DILUTED>                                        0