EXHIBIT 99.1


February 25, 2003

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Gentlemen:

We  have  read  Item  4 of  Form  8-K  dated  February  18,  2003  of  Interplay
Entertainment  Corp. and are in agreement  with the statements  contained in the
first,  second and third  paragraphs on page 2 therein,  except that the date of
February 18, 2003 in  paragraphs  one and three should be February 14, 2003.  We
have no basis to agree or  disagree  with  other  statements  of the  registrant
contained therein.

                                                      /S/ ERNST & YOUNG LLP
                                                     ---------------------------
                                                     Ernst & Young LLP


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