EXHIBIT - 23.0
Consent of Independent Accountants
----------------------------------
We hereby consent to the incorporation by reference in each of the
two Registration Statements on Form S-8 (No. 33-51454 and No. 333-01061)
of Mattel, Inc. of our report dated June 23, 2000 relating to the financial
statements of the Mattel, Inc. Personal Investment Plan and the Mattel, Inc.
Hourly Personal Investment Plan, which appears in this Form 11-K.
/s/ PricewaterhouseCoopers LLP
------------------------------
Los Angeles, California
June 27, 2000
