<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from
Toy Biz, 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> TOY BIZ, INC.
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               JUN-30-1997
<CASH>                                           4,616
<SECURITIES>                                         0
<RECEIVABLES>                                   95,173
<ALLOWANCES>                                    13,116
<INVENTORY>                                     26,046
<CURRENT-ASSETS>                               126,167
<PP&E>                                          34,790
<DEPRECIATION>                                  13,818
<TOTAL-ASSETS>                                 170,620
<CURRENT-LIABILITIES>                           36,213
<BONDS>                                              0
<PREFERRED-MANDATORY>                            1,728
<PREFERRED>                                          0
<COMMON>                                           277
<OTHER-SE>                                     132,402
<TOTAL-LIABILITY-AND-EQUITY>                   170,620
<SALES>                                         68,866
<TOTAL-REVENUES>                                68,866
<CGS>                                           42,158
<TOTAL-COSTS>                                   42,158
<OTHER-EXPENSES>                                34,619
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 254
<INCOME-PRETAX>                                (7,984)
<INCOME-TAX>                                   (3,193)
<INCOME-CONTINUING>                            (4,791)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (4,971)
<EPS-PRIMARY>                                  ($0.17)
<EPS-DILUTED>                                        0