Iomega Corp. reported third-quarter net income of $1.9 million on sales of $26.2 million, compared to a $2.2 million loss during the same period last year on sales of $22.2 million.

The Utah-based maker of desktop computers said the net income improvement was due primarily to a recent restructuring of operations, efforts to reduce costs, and a higher sales volume.The earnings equaled 11 cents per share for the quarter ending Oct. 2.

For the first nine months of 1987, Iomega had net income of $7.6 million, or 45 cents per share, on $85 million in sales, compared to a net loss of $39.1 million during the January-October period last year on sales of $60.3 million.