EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

    We hereby consent to the use in this Registration Statement on Form S-4 of
ICON Health & Fitness, Inc. of our report dated September 27, 1999 relating to
the financial statements and financial statement schedule of ICON Health &
Fitness, Inc., which appears in such Registration Statement. We also consent to
the references to us under the headings "Experts" and "Selected Financial Data"
in such Registration Statement.


PricewaterhouseCoopers LLP
Salt Lake City, Utah
July 25, 2000