<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-31-1997 DEC-31-1997 DEC-31-1997 <PERIOD-END> MAR-31-1997 JUN-30-1997 SEP-30-1997 <CASH> 389,209 278,645 258,859 <SECURITIES> 0 0 0 <RECEIVABLES> 1,143,525 1,476,648 2,024,486 <ALLOWANCES> 84,056 80,822 81,000 <INVENTORY> 534,553 576,683 580,857 <CURRENT-ASSETS> 2,220,035 2,499,240 3,030,772 <PP&E> 1,003,815 1,026,395 1,024,652 <DEPRECIATION> 368,670 380,853 376,614 <TOTAL-ASSETS> 4,167,685 4,345,956 4,746,678 <CURRENT-LIABILITIES> 1,154,144 1,439,573 1,777,655 <BONDS> 1,002,112 987,486 1,057,856 <PREFERRED-MANDATORY> 0 0 0 <PREFERRED> 827 827 827 <COMMON> 374,995 375,411 376,700 <OTHER-SE> 1,487,353 1,394,548 1,385,322 <TOTAL-LIABILITY-AND-EQUITY> 4,167,685 4,345,956 4,746,678 <SALES> 824,716 1,925,971 3,623,055 <TOTAL-REVENUES> 824,716 1,925,971 3,623,055 <CGS> 412,369 967,506 1,766,305 <TOTAL-COSTS> 412,369 967,506 1,766,305 <OTHER-EXPENSES> 763,758 1,278,746 1,954,977 <LOSS-PROVISION> 0 0 0 <INTEREST-EXPENSE> 25,844 49,568 80,196 <INCOME-PRETAX> (377,255) (369,849) (178,423) <INCOME-TAX> (60,726) (36,082) 39,887 <INCOME-CONTINUING> (316,529) (333,767) (218,310) <DISCONTINUED> 0 0 0 <EXTRAORDINARY> 0 0 (4,610) <CHANGES> 0 0 0 <NET-INCOME> (316,529) (333,767) (222,920) <EPS-BASIC> 0.87 (0.92) 0.63 <EPS-DILUTED> 0.87 (0.92) 0.63