<ARTICLE> 5 <LEGEND> THESE SCHEDULES HAVE 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 6-MOS 9-MOS <FISCAL-YEAR-END> DEC-31-1998 DEC-31-1998 DEC-31-1998 <PERIOD-END> MAR-31-1998 JUN-30-1998 SEP-30-1998 <CASH> 576,652 373,788 377,385 <SECURITIES> 0 0 0 <RECEIVABLES> 1,166,889 1,424,390 1,978,287 <ALLOWANCES> 73,050 63,039 79,344 <INVENTORY> 577,602 671,271 808,555 <CURRENT-ASSETS> 2,592,695 2,755,886 3,461,936 <PP&E> 1,037,283 1,044,512 1,176,513 <DEPRECIATION> 392,841 399,041 433,822 <TOTAL-ASSETS> 4,248,275 4,478,160 5,979,384 <CURRENT-LIABILITIES> 1,058,034 1,313,096 2,457,598 <BONDS> 962,239 854,752 1,154,609 <PREFERRED-MANDATORY> 0 0 0 <PREFERRED> 780 780 780 <COMMON> 383,683 392,365 402,900 <OTHER-SE> 1,705,965 1,776,959 1,820,135 <TOTAL-LIABILITY-AND-EQUITY> 4,248,275 4,478,160 5,979,384 <SALES> 884,500 1,918,009 3,802,852 <TOTAL-REVENUES> 884,500 1,918,009 3,802,852 <CGS> 444,612 968,881 1,857,634 <TOTAL-COSTS> 444,612 968,881 1,857,634 <OTHER-EXPENSES> 463,950 925,264 1,611,681 <LOSS-PROVISION> 0 0 0 <INTEREST-EXPENSE> 23,094 41,263 83,609 <INCOME-PRETAX> (47,156) (17,399) 249,928 <INCOME-TAX> 8,801 33,980 132,573 <INCOME-CONTINUING> (55,957) (51,379) 117,355 <DISCONTINUED> 0 0 0 <EXTRAORDINARY> 0 0 0 <CHANGES> 0 0 0 <NET-INCOME> (55,957) (51,379) 117,355 <EPS-BASIC> (0.15) (0.15) 0.29 <EPS-DILUTED> (0.15) (0.15) 0.27