<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONDENSED CONSOLIDATED BALANCE SHEET OF THE LEARNING COMPANY, INC. AS OF
SEPTEMBER 30, 1996, CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND CASH
FLOWS FOR THE NINE MONTHS ENDED SEPTEMBER 30, 1996 AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          JAN-04-1997
<PERIOD-START>                             JAN-07-1996
<PERIOD-END>                               OCT-05-1996
<EXCHANGE-RATE>                                      1
<CASH>                                         104,476
<SECURITIES>                                         0
<RECEIVABLES>                                   61,473
<ALLOWANCES>                                     9,581
<INVENTORY>                                     15,760
<CURRENT-ASSETS>                               201,385
<PP&E>                                          22,194
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 893,792
<CURRENT-LIABILITIES>                          108,056
<BONDS>                                        489,650
<COMMON>                                           484
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                     192,600
<TOTAL-LIABILITY-AND-EQUITY>                   893,792
<SALES>                                        237,308
<TOTAL-REVENUES>                               237,308
<CGS>                                           63,799
<TOTAL-COSTS>                                   63,799
<OTHER-EXPENSES>                               468,969
<LOSS-PROVISION>                                21,426
<INTEREST-EXPENSE>                              18,225
<INCOME-PRETAX>                              (313,685)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 (313,685)
<EPS-PRIMARY>                                   (8.02)
<EPS-DILUTED>                                   (8.02)