Exhibit 23

            Consent of Independent Registered Public Accounting Firm

We consent to the  incorporation  by  reference in the  Registration  Statements
(Form S-8 No. 333-30185,  Form S-8 POS (as amended) No. 333-74451,  Form S-8 No.
333-105454 and Form S-3 No. 333-112682) of Playboy Enterprises,  Inc. and in the
related  prospectuses  of our report dated March 10,  2006,  with respect to the
consolidated  financial  statements and financial  statement schedule of Playboy
Enterprises,  Inc.,  and our report dated March 10, 2006 with respect to Playboy
Enterprises,  Inc.  management's  assessment  of the  effectiveness  of internal
control over financial reporting, and the effectiveness of internal control over
financial reporting of Playboy Enterprises, Inc., included in this Annual Report
(Form 10-K) for the year ended December 31, 2005.

                                                           /s/ Ernst & Young LLP

Chicago, Illinois

March 10, 2006