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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 WYF89KqpRF7AzPQijGVr/e+nvksO9IlzaTcnI03OZeizY3FAi7tK/zCMzPwDEI3y
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<SEC-DOCUMENT>0000000000-06-011118.txt : 20060914
<SEC-HEADER>0000000000-06-011118.hdr.sgml : 20060914
<ACCEPTANCE-DATETIME>20060307093958
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-011118
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060307

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICON HEALTH & FITNESS INC
		CENTRAL INDEX KEY:			0000934798
		STANDARD INDUSTRIAL CLASSIFICATION:	 [3949]
		IRS NUMBER:				870531206
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1500 SOUTH 1000 WEST
		CITY:			LOGAN
		STATE:			UT
		ZIP:			84321
		BUSINESS PHONE:		4357503614

	MAIL ADDRESS:	
		STREET 1:		1500 SOUTH 1000 WEST
		CITY:			LOGAN
		STATE:			UT
		ZIP:			84321
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


						March 7, 2006

Mail Stop 3561

Via US Mail and Facsimile

Mr. S. Fred Beck
Chief Financial Officer
ICON Health & Fitness, Inc.
1500 South 1000 West
Logan, Utah 84321

Re:	ICON Health & Fitness, Inc.
	Form 10-K for the year ended May 31, 2004 and May 31, 2005
Forms 10-Q for the quarters ended August 28, 2004, November 27,
2004,
and
February 26, 2005
	Commission file #: 033-87930

Dear Mr. Beck:

We have completed our review of your Form 10-K and related filings
and have no further comments at this time.


								Sincerely,


								Joseph A. Foti
								Senior Assistant Chief
Accountant
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??

??

??

Mr. S. Fred Beck
ICON Health & Fitness, Inc.
September 21, 2005
Page 1


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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