<ARTICLE> 5
<LEGEND>
THIS SCHEDULE HAS BEEN RESTATED IN ACCORDANCE WITH REGULATION S-K, ITEM 601 (c)
(2)(iii) TO DISCLOSE THE EFFECT OF MATTEL, INC.'S POOLING OF INTERESTS WITH THE
LEARNING COMPANY, INC. IN MAY 1999.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   3-MOS
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