<ARTICLE> 5
<CIK> 0000719612
<NAME> THE LEARNING COMPANY
<MULTIPLIER> 1,000
<CURRENCY> U.S. CURRENCY
       
                                                  
<PERIOD-TYPE>                   3-MOS                   
<FISCAL-YEAR-END>                          JAN-02-1999  
<PERIOD-START>                             JUL-05-1998  
<PERIOD-END>                               OCT-03-1998  
<EXCHANGE-RATE>                                      1  
<CASH>                                         234,796  
<SECURITIES>                                         0  
<RECEIVABLES>                                  117,247  
<ALLOWANCES>                                    46,637  
<INVENTORY>                                     44,507  
<CURRENT-ASSETS>                                51,941  
<PP&E>                                          63,711  
<DEPRECIATION>                                       0  
<TOTAL-ASSETS>                                 746,955  
<CURRENT-LIABILITIES>                          252,997  
<BONDS>                                        190,955  
<PREFERRED-MANDATORY>                                0  
<PREFERRED>                                          0  
<COMMON>                                             0  
<OTHER-SE>                                     228,283  
<TOTAL-LIABILITY-AND-EQUITY>                   746,955  
<SALES>                                        212,723  
<TOTAL-REVENUES>                               212,723  
<CGS>                                           63,011  
<TOTAL-COSTS>                                  223,805  
<OTHER-EXPENSES>                                     0  
<LOSS-PROVISION>                                     0  
<INTEREST-EXPENSE>                             (1,215)  
<INCOME-PRETAX>                               (12,297)  
<INCOME-TAX>                                    12,442  
<INCOME-CONTINUING>                           (24,739)  
<DISCONTINUED>                                       0  
<EXTRAORDINARY>                                      0  
<CHANGES>                                            0  
<NET-INCOME>                                  (24,739)  
<EPS-PRIMARY>                                    (.28)  
<EPS-DILUTED>                                    (.28)