EXHIBIT 23.3



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The Board of Directors and Shareholders Interplay Entertainment Corp.


We consent to the  incorporation  by  reference in the  registration  statements
(Form S-8 No. 333-50254,  Form S-8 No. 333-60583,  Form S-3 No. 333-50252,  Form
S-3 No. 333-59088 and Form S-3 No. 333-60272) of Interplay  Entertainment  Corp.
of our  report  dated  May  16,  2006  relating  to the  consolidated  financial
statements  and schedule,  which report  appears in the December 31, 2005 annual
report on Form 10-K of Interplay Entertainment Corp. for the year ended December
31, 2005.

/s/ Jeffrey S. Gilbert

May 16, 2006