<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
financial statements of Lewis Galoob Toys, Inc. for the quarter ended June 30,
1996, and is qualified in its entirety by reference to such financial
statements.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             APR-01-1996
<PERIOD-END>                               JUN-30-1996
<CASH>                                           2,920
<SECURITIES>                                         0
<RECEIVABLES>                                   66,620
<ALLOWANCES>                                     4,847
<INVENTORY>                                     20,686
<CURRENT-ASSETS>                               109,223
<PP&E>                                          15,870
<DEPRECIATION>                                   5,789
<TOTAL-ASSETS>                                 124,694
<CURRENT-LIABILITIES>                           61,612
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           151
<OTHER-SE>                                      62,931
<TOTAL-LIABILITY-AND-EQUITY>                   124,694
<SALES>                                         49,201
<TOTAL-REVENUES>                                49,201
<CGS>                                           26,443
<TOTAL-COSTS>                                   26,443
<OTHER-EXPENSES>                                21,675
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 767
<INCOME-PRETAX>                                    387
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                387
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       387
<EPS-PRIMARY>                                      .02
<EPS-DILUTED>                                      .02