Exhibit 23.2

              Independent Registered Public Accounting Firm Consent



We consent to the incorporation by reference in the registration statement of
Escalade, Incorporated on Form S-8 (File Nos. 33-16279, 333-52475 and 333-52477)
of our reports dated February 16, 2006, on our audits of the consolidated
financial statements and financial statement schedules of Martin Yale
International GmbH as of December 31, 2005 and December 25, 2004, and for each
of the two years in the period ended December 31, 2005, which report is included
in this Annual Report on Form 10-K. We also consent to the incorporation by
reference of our report dated February 16, 2006, on our audit of the internal
control over financial reporting of the Company as of December 31, 2005, which
report is included in this Annual Report on Form 10-K.

/s/ FALK & Co GmbH

FALK & Co GmbH
Wirtschaftsprufungsgesellschaft
Steuerberatungsgesellschaft
Heidelberg/Germany,

March 13, 2007


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