EXHIBIT 11.0

MATTEL, INC. AND SUBSIDIARIES

COMPUTATION OF INCOME PER COMMON AND COMMON EQUIVALENT SHARE

(In thousands, except per share amounts)

	For the Three Months Ended				For the Nine Months Ended
	September 30, 2005		September 30, 2004		September 30, 2005		September 30, 2004
	(Unaudited)				(Unaudited)
BASIC
Net income	$	225,339	$	255,830	$	137,859	$	288,378
Applicable Share of Computation of Income per Share:
Weighted average common shares outstanding		403,743		414,592		409,824		420,624
Basic Income Per Common Share:
Net income per common share	$	0.56	$	0.62	$	0.34	$	0.69
DILUTED
Net income	$	225,339	$	255,830	$	137,859	$	288,378
Applicable Share of Computation of Income per Share:
Weighted average common shares outstanding		403,743		414,592		409,824		420,624
Weighted average common equivalent shares arising from:
Dilutive stock options		3,479		3,370		4,121		3,807
Weighted average number of common and common equivalent shares		407,222		417,962		413,945		424,431
Diluted Income Per Common Share:
Net income per common share	$	0.55	$	0.61	$	0.33	$	0.68