EXHIBIT 23.0

                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------


We hereby consent to the incorporation by reference in each of the nine
Registration Statements on Form S-8 (No. 33-54391, No. 33-52723, No. 33-14717,
No. 33-51454, No. 33-34920, No. 33-57082, No. 33-62185, No. 333-01061 and
No. 333-03385) and in the Prospectus constituting part of the Registration
Statement on Form S-3 (No. 333-01307) of Mattel, Inc. and its subsidiaries
of our report dated February 5, 1997, appearing on page 61 of the
December 31, 1996 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 33 of the Company's Annual Report on Form 10-K.




/s/ PRICE WATERHOUSE LLP
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Los Angeles, California
March 17, 1997