<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