<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FEBRUARY
26, 2000 FINANCIAL STATEMENTS.

<CIK> 0000934798
<NAME> ICON HEALTH & FITNESS INC.
<MULTIPLIER> 1000

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          MAY-31-2000
<PERIOD-START>                             JUN-01-1999
<PERIOD-END>                               FEB-26-2000
<CASH>                                           9,671
<SECURITIES>                                         0
<RECEIVABLES>                                  193,818
<ALLOWANCES>                                    14,516
<INVENTORY>                                    119,805
<CURRENT-ASSETS>                               320,252
<PP&E>                                          86,574
<DEPRECIATION>                                  41,960
<TOTAL-ASSETS>                                 414,546
<CURRENT-LIABILITIES>                          142,519
<BONDS>                                        284,339
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       204,155
<OTHER-SE>                                   (216,467)
<TOTAL-LIABILITY-AND-EQUITY>                   414,516
<SALES>                                        570,843
<TOTAL-REVENUES>                               570,843
<CGS>                                          414,576
<TOTAL-COSTS>                                  122,533
<OTHER-EXPENSES>                                 1,853
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              25,611
<INCOME-PRETAX>                                  6,270
<INCOME-TAX>                                     7,365
<INCOME-CONTINUING>                            (1,095)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                (1,755)
<CHANGES>                                            0
<NET-INCOME>                                   (2,580)
<EPS-BASIC>                                          0
<EPS-DILUTED>                                        0