EXHIBIT 12.0

MATTEL, INC. AND SUBSIDIARIES

COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

	For the Year
(Unaudited; in thousands, except ratios)	2006			2005			2004			2003			2002
Earnings Available for Fixed Charges:
Income from continuing operations before income taxes and cumulative effect of changes in accounting principles	$	683,756		$	652,049		$	696,254		$	740,854		$	621,497
Add: Minority interest losses (income) in consolidated subsidiaries		271			142			(93	)		345			126
Add:
Interest expense		79,853			76,490			77,764			80,577			113,897
Appropriate portion of rents (a)		25,724			20,475			18,831			16,627			16,615
Earnings available for fixed charges	$	789,604		$	749,156		$	792,756		$	838,403		$	752,135
Fixed Charges:
Interest expense	$	79,853		$	76,490		$	77,764		$	80,577		$	113,897
Capitalized interest		—			—			—			—			43
Appropriate portion of rents (a)		25,724			20,475			18,831			16,627			16,615
Fixed charges	$	105,577		$	96,965		$	96,595		$	97,204		$	130,555
Ratio of earnings to fixed charges		7.48	X		7.73	X		8.21	X		8.63	X		5.76	X

(a) Portion of rental expenses which is deemed representative of an interest factor, which is one-third of total rental expense.