<ARTICLE> 5

<LEGEND>

                                  SCHEDULE 27.2

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>      0000934799
<NAME>     IHF Holdings Inc

<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
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<PP&E>                                           84883
<DEPRECIATION>                                   38231
<TOTAL-ASSETS>                                  450397
<CURRENT-LIABILITIES>                           336782
<BONDS>                                         217878
<PREFERRED-MANDATORY>                                0
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<COMMON>                                        127770
<OTHER-SE>                                    (232033)
<TOTAL-LIABILITY-AND-EQUITY>                    450397
<SALES>                                         558236
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<CGS>                                           401790
<TOTAL-COSTS>                                   124036
<OTHER-EXPENSES>                                     0
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<INTEREST-EXPENSE>                               35593
<INCOME-PRETAX>                                 (8966)
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