<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
EXHIBIT 27
This schedule contains summary financial information extracted from Marvel
Enterprises, Inc. Condensed Consolidated Balance Sheets and Statements of Income
and is qualified in its entirety by reference to such financial statements
</LEGEND>
<CIK> 0000933730
<NAME> MARVEL ENTERPRISES, INC.
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> SEP-30-2000
<CASH> 27,310
<SECURITIES> 0
<RECEIVABLES> 72,525
<ALLOWANCES> 22,070
<INVENTORY> 52,064
<CURRENT-ASSETS> 144,532
<PP&E> 38,842
<DEPRECIATION> 23,552
<TOTAL-ASSETS> 609,365
<CURRENT-LIABILITIES> 72,356
<BONDS> 250,000
0
198,221
<COMMON> 411
<OTHER-SE> 88,377
<TOTAL-LIABILITY-AND-EQUITY> 609,365
<SALES> 167,690
<TOTAL-REVENUES> 167,690
<CGS> 85,592
<TOTAL-COSTS> 85,592
<OTHER-EXPENSES> 94,280
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 22,134
<INCOME-PRETAX> (34,316)
<INCOME-TAX> 1,851
<INCOME-CONTINUING> (36,167)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (36,430)
<EPS-BASIC> (1.42)
<EPS-DILUTED> (1.42)
</TABLE>