Exhibit 23.0

                       CONSENT OF INDEPENDENT ACCOUNTANTS
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We hereby consent to the incorporation by reference in each of the six
Registration Statements on Form S-8 (No. 33-54391, No. 33-52723, No. 33-
14717, No. 33-51454, No. 33-34920 and No. 33-57082) and in each Prospectus
constituting part of the two Registration Statements on Form S-3 (No. 33-
54927 and No. 33-46947) of Mattel, Inc. and its subsidiaries of our report
dated February 6, 1995, appearing on page 51 of the December 31, 1994
Annual Report to Shareholders which is incorporated by reference in this
Annual Report on Form 10-K.  We also consent to the incorporation by
reference of our report on the Financial Statement Schedule, which appears
on page 28 of the Company's Annual Report on Form 10-K.




/s/ PRICE WATERHOUSE LLP
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Los Angeles, California
March 22, 1995