EXHIBIT 16.1



March 15, 2005



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

Re:   Interplay Entertainment Corp.
      Commission File No. 0-24363


We have read the statements  that we understand  Interplay  Entertainment  Corp.
will  include  in Item 4.01 of the Form 8-K  report it will file  regarding  the
recent change of independent  registered  public  accounting firm. We agree with
such  statements  made  insofar as they relate to Squar  Milner,  except for the
following:

Squar Milner  resigned on February 8, 2005 as evidenced by a formal  resignation
letter sent to the Company's  Board of Directors on such date via email and U.S.
mail.  Additionally,  Squar Milner properly notified the Securities and Exchange
Commission  five  days  later on  February  13,  2005 of such  resignation.  The
Chairman of the Company's audit committee  requested a meeting held on March 10,
2005 to discuss such  resignation  and the material  weakness  reportable  event
matter and such meeting did not constitute a new resignation date.

With  respect to item 4.01 (a) (i) of the  aforementioned  Form 8-K, we disagree
with such  statement in its entirety.  As stated above,  such  resignation  took
place on February 8, 2005.

With respect to items 4.01 (a) (iv) and (v) of the  aforementioned  Form 8-K, we
disagree with the date of March 11, 2005 and such date should be the date of our
resignation on February 8, 2005.

We have no basis to agree or disagree with any other statement made in Item 4.01
of such Form 8-K report.

Sincerely,

/S/ SQUAR, MILNER, REEHL & WILLIAMSON, LLP
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    Squar, Milner, Reehl & Williamson, LLP


Newport Beach, California