EXHIBIT 23.0
 
                      CONSENT OF INDEPENDENT ACCOUNTANTS
                      ----------------------------------
 
  We hereby consent to the incorporation by reference in each of the eleven
Registration Statements on Form S-8 (No. 33-14717, No. 33-51454, No. 33-34920,
No. 33-57082, No. 33-62185, No. 333-01061, No. 333-03385, No. 333-47459, No.
333-47461, No. 333-67493 and No. 333-75145), in the Prospectus constituting
part of the Registration Statement on Form S-3 (No. 333-68017), and in the
Prospectus constituting part of the Registration Statement on Form S-4 (No.
333-71587) of Mattel, Inc. and its subsidiaries of our report dated February
1, 1999, which appears in the Annual Report to Stockholders 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 in this Annual Report on Form 10-K.
 
/s/ PricewaterhouseCoopers LLP
 
Los Angeles, California
March 31, 1999