Exhibit 23.1


                        CONSENT OF INDEPENDENT AUDITORS


The Board of Directors
Acclaim Entertainment, Inc.

We consent to the incorporation by reference in the registration statements
(numbers 333-68667, 333-40025 and 333-51967) filed on Form S-8 and in the
registration statements (numbers 033-59819, 333-45071, 333-72503, 333-71211,
333-69367) filed on Form S-3 of Acclaim Entertainment, Inc. of our report dated
October 23, 2001, relating to the consolidated balance sheets of Acclaim
Entertainment, Inc. and Subsidiaries as of August 31, 2001 and 2000, and the
related consolidated statements of operations, stockholders' equity (deficit)
and cash flows and the related financial statement schedule for each of the
years in the three-year period ended August 31, 2001, which report appears in
the August 31, 2001 Annual Report on Form 10-K of Acclaim Entertainment, Inc.

Our report dated October 23, 2001, contains an explanatory paragraph that states
that the Company has working capital and stockholders' deficits at August 31,
2001 and a recurring use of cash in operating activities that raises 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
December 7, 2001