Exhibit 23.1


                         CONSENT OF INDEPENDENT AUDITORS


To the Board of Directors
Acclaim Entertainment, Inc.:


         We consent to the use in this Registration Statement on Form S-8 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. 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 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.




KPMG LLP


New York, New York
January 28, 2002