EXHIBIT 23.1
 
INDEPENDENT AUDITORS' CONSENT
 
We 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. of our report dated February 4, 1997 (except for
note 15, as to which the date is March 27, 1997) relating to the consolidated
financial statements of Tyco Toys, Inc. and subsidiaries, not presented
separately herein, appearing in Mattel, Inc.'s Annual Report on Form 10-K.
 
/s/ Deloitte & Touche LLP
 
Philadelphia, Pennsylvania
March 31, 1999