<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