Nautilus, Inc. – ‘10-K405’ for 12/31/99 – EX-23

On:  Wednesday, 3/29/00   ·   For:  12/31/99   ·   Accession #:  912057-0-14492   ·   File #:  0-25867

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Annual Report — [x] Reg. S-K Item 405   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K405     Annual Report -- [x] Reg. S-K Item 405                48    220K 
 2: EX-10.12    Material Contract                                     39±   143K 
 3: EX-23       Consent of Experts or Counsel                          1      6K 
 4: EX-24.1     Power of Attorney                                      1      7K 
 5: EX-24.2     Power of Attorney                                      1      7K 
 6: EX-24.3     Power of Attorney                                      1      7K 
 7: EX-24.4     Power of Attorney                                      1      7K 
 8: EX-24.5     Power of Attorney                                      1      7K 
 9: EX-24.6     Power of Attorney                                      1      7K 
10: EX-27       Financial Data Schedule (Pre-XBRL)                     2      9K 

EX-23   —   Consent of Experts or Counsel

EX-23
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                                                            EXHIBIT 23

 INDEPENDENT AUDITORS' CONSENT

    We consent to the incorporation by reference in Registration
Statement No. 333-79643 of Direct Focus, Inc. and subsidiaries on Form S-8 of   
our report dated February 21, 2000, appearing in the Annual Report on Form 10-K 
of Direct Focus, Inc. and subsidiaries for the year ended December 31, 1999.    

DELOITTE & TOUCHE, LLP                                                          
Portland, Oregon                                                                
March 27, 2000                                                                  

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K405’ Filing		Date		Other Filings
Filed on:		3/29/00
		3/27/00
		2/21/00
For Period End:		12/31/99		11-K
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