EXHIBIT 11.0

MATTEL, INC. AND SUBSIDIARIES

COMPUTATION OF INCOME PER COMMON AND POTENTIAL COMMON SHARE

(In thousands, except per share amounts)

	For the Three Months Ended				For the Nine Months Ended
	September 30, 2008		September 30, 2007		September 30, 2008		September 30, 2007
BASIC
Net income	$	238,098	$	236,750	$	203,235	$	271,517
Applicable Share of Computation of Income per Share:
Weighted average common shares outstanding		360,881		386,346		361,339		390,796
Net Income Per Common Share—Basic:
Net income per common share	$	0.66	$	0.61	$	0.56	$	0.69
DILUTED
Net income	$	238,098	$	236,750	$	203,235	$	271,517
Applicable Shares for Computation of Net Income Per Share:
Weighted average common shares outstanding		360,881		386,346		361,339		390,796
Weighted average common equivalent shares arising from:
Dilutive stock options		1,914		4,948		2,260		6,449
Weighted average number of common and potential common shares		362,795		391,294		363,599		397,245
Net Income Per Common Share—Diluted:
Net income per common share	$	0.66	$	0.61	$	0.56	$	0.68