<ARTICLE>                                           5

<LEGEND>
              This schedule  contains summary  financial  information  extracted
              from  Marvel  Enterprises,  Inc.  Condensed  Consolidated  Balance
              Sheets and  Statements  of Income and is qualified in its entirety
              by reference to such financial statements.

</LEGEND>
<CIK>                                          0000933730
<NAME>                                         MARVEL ENTERPRISES, INC.
<MULTIPLIER>                                   1,000



                                                 

<PERIOD-TYPE>                                       3-MOS
<FISCAL-YEAR-END>                                   DEC-31-2000
<PERIOD-END>                                        MAR-31-2000
<CASH>                                               57,804
<SECURITIES>                                              0
<RECEIVABLES>                                        60,444
<ALLOWANCES>                                         22,092
<INVENTORY>                                          35,868
<CURRENT-ASSETS>                                    146,214
<PP&E>                                               35,940
<DEPRECIATION>                                       18,329
<TOTAL-ASSETS>                                      622,132
<CURRENT-LIABILITIES>                                65,126
<BONDS>                                             250,000
<PREFERRED-MANDATORY>                                     0
<PREFERRED>                                         190,525
<COMMON>                                                409
<OTHER-SE>                                          147,933
<TOTAL-LIABILITY-AND-EQUITY>                        622,132
<SALES>                                              43,187
<TOTAL-REVENUES>                                     43,187
<CGS>                                                22,349
<TOTAL-COSTS>                                        22,349
<OTHER-EXPENSES>                                     30,115
<LOSS-PROVISION>                                          0
<INTEREST-EXPENSE>                                    7,200
<INCOME-PRETAX>                                     (16,477)
<INCOME-TAX>                                            169
<INCOME-CONTINUING>                                 (16,646)
<DISCONTINUED>                                            0
<EXTRAORDINARY>                                           0
<CHANGES>                                                 0
<NET-INCOME>                                        (16,646)
<EPS-BASIC>                                           (0.61)
<EPS-DILUTED>                                         (0.61)