EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Board of Directors
Acclaim Entertainment, Inc.


         We consent to the use in this registration statement (No. 333-70226)
on Amendment No. 1 to Form S-3 of Acclaim Entertainment, Inc. of our report
dated October 23, 2001, which report is included in Acclaim's 2001 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 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                                        KPMG LLP
December 10, 2001