IOMEGA Corp. reported sales of $28.7 million and net income of $2.7 million or 16 cents per share for the second quarter ended July 3, compared sales of $21.5 million and a loss of $19.4 million, or $1.28 per share for the same three months last year.

For the six months' year-to-date 1988, sales were $58.8 million and net income $5.7 million or 34 cents per share, compared to $38.1 million sales and a net loss of $36.9 million or $2.42 per share in the first half of 1987.A spokesman said the improvement was due partly to higher sales volume and the benefits associated with restructuring of operations during the past year. "However, because last year's results were affected by several unusual items, it is difficult to draw a meaningful comparison between 1988 and 1987," the spokesman said.

IOMEGA Corp. manufactures removable, mass storage products for desktop computers.