EXHIBIT 99.03

                 Certification of Chief Financial Officer Pursuant to
                             18 U.S.C. Section 1350,
                             as Adopted Pursuant to
                   Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Quarterly Report on Form 10-Q of ICON Health & Fitness,
Inc. (the "Company") for the quarterly period ended November 30, 2002 as filed
with the Securities and Exchange Commission on the date hereof (the "Report"),
S. Fred Beck, as Chief Financial Officer of the Company, hereby certifies,
pursuant to 18 U.S.C. 1350, as adopted pursuant to 906 of the Sarbanes-Oxley Act
of 2002, that, to the best of his knowledge:

     (1) The Report fully complies with the requirements of Section 13(a) or
         15(d) of the Securities Exchange Act of 1934; and
     (2) The information contained in the Report fairly presents, in all
         material respects, the financial condition and results of operations of
         the Company.



Name: S. Fred Beck
Title: Chief Financial Officer
Date: January 14, 2003

This certification accompanies the Report pursuant to 906 of the Sarbanes-Oxley
Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley
Act of 2002, be deemed filed by the Company for purposes of 18 of the Securities
Exchange Act of 1934, as amended.