Exhibit 23.2
                                  ------------

              Independent Registered Public Accounting Firm Consent



We consent to the incorporation by reference in Registration Statement Nos.
33-16279, 333-52475 and 333-52477 of Escalade, Incorporated (Company) on Form
S-8 of our report dated February 18, 2005 on the consolidated financial
statements of Martin Yale International GmbH appearing in the Company's Annual
Report on Form 10-K/A for the year ended December 25, 2004.


/s/ FALK & Co GmbH
-------------------------------
FALK & Co GmbH
Wirtschaftsprufungsgesellschaft
Steuerberatungsgesellschaft
Heidelberg/Germany,
April 8, 2005


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