EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

     Board of Directors of Acclaim Entertainment, Inc.:


     We consent to the use in this registration statement on Amendment No. 2 to
Form S-3 of Acclaim Entertainment, Inc. of our report dated November 29, 2000,
which report is included in Acclaim's 2000 Annual Report on Form 10-K, and is
incorporated by reference herein, and to the reference to our firm under the
heading "Experts" in the prospectus.

     Our report dated November 29, 2000, contains an explanatory paragraph that
states that the Company has incurred losses from operations, and has a working
capital and stockholders' deficiency that raise substantial doubt about its
ability to continue as a going concern. The consolidated financial statements
do not include any adjustments that might result from the outcome of that
uncertainty.


New York, New York                                     KPMG LLP
August 8, 2001