<ARTICLE> 5
<LEGEND>
This schedule contains summary financial infomation 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>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-END>                               MAR-31-1998
<CASH>                                           7,910
<SECURITIES>                                         0
<RECEIVABLES>                                   73,008
<ALLOWANCES>                                    26,996
<INVENTORY>                                     17,269
<CURRENT-ASSETS>                               106,921
<PP&E>                                          37,913
<DEPRECIATION>                                  19,590
<TOTAL-ASSETS>                                 143,621
<CURRENT-LIABILITIES>                           34,564
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           277
<OTHER-SE>                                     108,780
<TOTAL-LIABILITY-AND-EQUITY>                   143,621
<SALES>                                         42,641
<TOTAL-REVENUES>                                42,641
<CGS>                                           23,233
<TOTAL-COSTS>                                   23,233
<OTHER-EXPENSES>                                17,526
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 189
<INCOME-PRETAX>                                  1,815
<INCOME-TAX>                                       739
<INCOME-CONTINUING>                              1,076
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,076
<EPS-PRIMARY>                                    $0.04
<EPS-DILUTED>                                    $0.04