EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS





We hereby consent to the  incorporation in this  Registration  Statement on Form
10-K of our report dated May 31, 2005, with respect to the financial  statements
of Interplay  Entertainment  Corp.  for the year ended  December  31, 2004.  The
undersigned also consents to the references to the undersigned under the heading
"Experts" in such Registration Statement.




/s/ Rose, Snyder & Jacobs
A Corporation of Certified Public Accountants

Encino, California
April 9, 2007