Mattel (MAT) 10-Q 2007 Q2 Quarterly report

EXHIBIT 11.0

MATTEL, INC. AND SUBSIDIARIES

COMPUTATION OF INCOME PER COMMON AND COMMON EQUIVALENT SHARE

(In thousands, except per share amounts)

	For the Three Months Ended				For the Six Months Ended
	June 30,     2007		June 30,     2006		June 30,     2007		June 30,     2006
BASIC
Net income	$	22,804	$	37,380	$	34,767	$	67,550
Applicable Share of Computation of Income per Share:
Weighted average common shares outstanding		396,196		386,191		393,057		387,472
Net Income Per Common Share—Basic:
Net income per common share	$	0.06	$	0.10	$	0.09	$	0.17
DILUTED
Net income	$	22,804	$	37,380	$	34,767	$	67,550
Applicable Shares for Computation of Net Income Per Share:
Weighted average common shares outstanding		396,196		386,191		393,057		387,472
Weighted average common equivalent shares arising from:
Dilutive stock options		6,644		2,586		6,622		2,554
Weighted average number of common and common equivalent shares		402,840		388,777		399,679		390,026
Net Income Per Common Share—Diluted:
Net income per common share	$	0.06	$	0.10	$	0.09	$	0.17