<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE MAY 31,
2000 FINANCIAL STATEMENTS.

<CIK>0000934798
<NAME>ICON Health & Fitness Inc
<MULTIPLIER> 1000

                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          MAY-31-2000
<PERIOD-START>                             JUN-01-1999
<PERIOD-END>                               MAY-31-2000
<CASH>                                           5,864
<SECURITIES>                                         0
<RECEIVABLES>                                  135,098
<ALLOWANCES>                                     7,005
<INVENTORY>                                    130,365
<CURRENT-ASSETS>                               274,444
<PP&E>                                          89,280
<DEPRECIATION>                                  45,427
<TOTAL-ASSETS>                                 368,147
<CURRENT-LIABILITIES>                          142,118
<BONDS>                                        242,198
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       204,155
<OTHER-SE>                                   (220,324)
<TOTAL-LIABILITY-AND-EQUITY>                   368,147
<SALES>                                        733,022
<TOTAL-REVENUES>                               733,022
<CGS>                                          531,622
<TOTAL-COSTS>                                  165,957
<OTHER-EXPENSES>                                 2,339
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              33,899
<INCOME-PRETAX>                                  (795)
<INCOME-TAX>                                     3,913
<INCOME-CONTINUING>                            (4,708)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                (1,948)
<CHANGES>                                            0
<NET-INCOME>                                   (6,656)
<EPS-BASIC>                                          0
<EPS-DILUTED>                                        0