EXHIBIT 23.1


            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  and Form S-8 No.  333-60583  of  Interplay
Entertainment  Corp.  of  our  report  dated  March  26,  2008  relating  to the
consolidated  financial  statements  and schedule,  which report  appears in the
December 31, 2007 annual report on Form 10-K.


                                      /s/ Jeffrey S. Gilbert
                                      -------------------------
                                      Jeffrey S. Gilbert

March 26, 2008