<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF THE LEWIS GALOOB TOYS, INC. FOR THE QUARTER ENDED 
SEPTEMBER 30, 1994, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH 
FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-START>                             JAN-01-1994
<PERIOD-END>                               SEP-30-1994
<CASH>                                           3,024
<SECURITIES>                                         0
<RECEIVABLES>                                   62,612
<ALLOWANCES>                                     7,562
<INVENTORY>                                     14,356
<CURRENT-ASSETS>                                84,001
<PP&E>                                          14,762
<DEPRECIATION>                                   6,334
<TOTAL-ASSETS>                                  93,653
<CURRENT-LIABILITIES>                           36,817
<BONDS>                                         18,258
<COMMON>                                           101
<PREFERRED-MANDATORY>                           36,790
<PREFERRED>                                          0
<OTHER-SE>                                       1,687
<TOTAL-LIABILITY-AND-EQUITY>                    93,653
<SALES>                                        114,227
<TOTAL-REVENUES>                                     0
<CGS>                                           69,017
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                43,421
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               1,730
<INCOME-PRETAX>                                 12,491
<INCOME-TAX>                                       477
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    12,014
<EPS-PRIMARY>                                      .96
<EPS-DILUTED>                                      .91