<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
<CURRENCY>                                              U.S.

<S>                                                         <C>
<PERIOD-TYPE>                                               12-MOS
<FISCAL-YEAR-END>                                           DEC-31-1999
<PERIOD-START>                                              JAN-01-1999
<PERIOD-END>                                                DEC-31-1999
<EXCHANGE-RATE>                                                              1
<CASH>                                                                  64,814
<SECURITIES>                                                                 0
<RECEIVABLES>                                                           84,353
<ALLOWANCES>                                                            28,512
<INVENTORY>                                                             39,385
<CURRENT-ASSETS>                                                       172,909
<PP&E>                                                                  33,236
<DEPRECIATION>                                                          16,010
<TOTAL-ASSETS>                                                         654,637
<CURRENT-LIABILITIES>                                                   80,990
<BONDS>                                                                250,000
<PREFERRED-MANDATORY>                                                        0
<PREFERRED>                                                            186,790
<COMMON>                                                                   409
<OTHER-SE>                                                             168,309
<TOTAL-LIABILITY-AND-EQUITY>                                           654,637
<SALES>                                                                319,645
<TOTAL-REVENUES>                                                       319,645
<CGS>                                                                  150,858
<TOTAL-COSTS>                                                          150,858
<OTHER-EXPENSES>                                                       168,531
<LOSS-PROVISION>                                                             0
<INTEREST-EXPENSE>                                                      32,077
<INCOME-PRETAX>                                                        (27,778)
<INCOME-TAX>                                                             4,482
<INCOME-CONTINUING>                                                    (32,260)
<DISCONTINUED>                                                               0
<EXTRAORDINARY>                                                         (1,531)
<CHANGES>                                                                    0
<NET-INCOME>                                                           (33,791)
<EPS-BASIC>                                                              (1.43)
<EPS-DILUTED>                                                            (1.43)





</TABLE>