EXHIBIT 12.0

MATTEL, INC. AND SUBSIDIARIES

COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

(Unaudited; in thousands, except ratios)	For the Three Months Ended March 31, 2009			For the Years Ended December 31,
				2008		2007		2006		2005		2004
Earnings Available for Fixed Charges:
(Loss) Income from continuing operations before income taxes	$	(65,450	)	$	487,964	$	703,398	$	683,756	$	652,049	$	696,254
Add: Minority interest losses (income) in consolidated subsidiaries		108			262		255		271		142		(93	)
Add:
Interest expense		15,917			81,944		70,974		79,853		76,490		77,764
Appropriate portion of rents (a)		8,517			29,833		28,245		25,724		20,475		18,831
Earnings available for fixed charges	$	(40,908	)	$	600,003	$	802,872	$	789,604	$	749,156	$	792,756
Fixed Charges:
Interest expense	$	15,917		$	81,944	$	70,974	$	79,853	$	76,490	$	77,764
Appropriate portion of rents (a)		8,517			29,833		28,245		25,724		20,475		18,831
Fixed charges	$	24,434		$	111,777	$	99,219	$	105,577	$	96,965	$	96,595
Ratio of earnings to fixed charges		(b	)		5.37 X		8.09 X		7.48 X		7.73 X		8.21 X

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

(b) Earnings for the three months ended March 31, 2009 were inadequate to cover fixed charges by approximately $65 million.