EXHIBIT 23.2


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board of Directors and Shareholders Interplay Entertainment Corp.


I consent to the incorporation by reference in the registration  statement (Form
S-8 WARRANTS  ISSUED  PURSUANT TO WRITTEN  COMPENSATION  CONTRACTS) of Interplay
Entertainment  Corp.  of  my  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 of Interplay Entertainment Corp.


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

May 2, 2008