-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 FPv1qOKoZFlcmo5lJN60qX/Y8jPv4Q95O3uBNCruDrOyqF0ueDQGjxDvlm8LEgPw
 NL5D4mfKy/Bp6JZ+dJSufA==

<SEC-DOCUMENT>0001181431-04-031541.txt : 20040621
<SEC-HEADER>0001181431-04-031541.hdr.sgml : 20040621
<ACCEPTANCE-DATETIME>20040621153014
ACCESSION NUMBER:		0001181431-04-031541
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040602
FILED AS OF DATE:		20040621

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACCLAIM ENTERTAINMENT INC
		CENTRAL INDEX KEY:			0000804888
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				382698904
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	BUSINESS ADDRESS:	
		STREET 1:		ONE ACCLAIM PLAZA
		CITY:			GLEN COVE
		STATE:			NY
		ZIP:			11542
		BUSINESS PHONE:		5166565000

	MAIL ADDRESS:	
		STREET 1:		OEN ACCLAIM PALZA
		CITY:			GLEN COVEY
		STATE:			NY
		ZIP:			11542

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GAMMA CAPITAL CORP
		DATE OF NAME CHANGE:	19880608

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			FISCHBACH GREGORY E
		CENTRAL INDEX KEY:			0001079722

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-16986
		FILM NUMBER:		04872588

	BUSINESS ADDRESS:	
		STREET 1:		ACCLAIM ENTERTAINMENT INC
		STREET 2:		ONE ACCLAIM PLAZA
		CITY:			GLEN COVE
		STATE:			NY
		ZIP:			11542-2708
		BUSINESS PHONE:		5466565000

	MAIL ADDRESS:	
		STREET 1:		ACCLAIM ENTERTAINMENT INC
		STREET 2:		ONE ACCLAIM PLAZA
		CITY:			GLEN COVE
		STATE:			NY
		ZIP:			11542-2708
</SEC-HEADER>
<DOCUMENT>
<TYPE>4/A
<SEQUENCE>1
<FILENAME>rrd45855.xml
<DESCRIPTION>FORM 4
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4/A</documentType>

    <periodOfReport>2004-06-02</periodOfReport>

    <dateOfOriginalSubmission>2004-06-04</dateOfOriginalSubmission>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000804888</issuerCik>
        <issuerName>ACCLAIM ENTERTAINMENT INC</issuerName>
        <issuerTradingSymbol>AKLM</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001079722</rptOwnerCik>
            <rptOwnerName>FISCHBACH GREGORY E</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>ONE ACCLAIM PLAZA</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>GLEN COVE</rptOwnerCity>
            <rptOwnerState></rptOwnerState>
            <rptOwnerZipCode>11542</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Co-Chairman of Board</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, par value $0.02 per share</value>
            </securityTitle>
            <transactionDate>
                <value>2004-06-04</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1129908</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>.38</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>5148315</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The Reporting Person's initial Form 4 reported the acquisition of 2,000,000 shares under the Issuer's 1998 Stock Incentive Plan, conditioned upon the receipt by the Issuer of a payment of $1,000,000 to the Issuer.  As a result of the previously announced restatement of the Issuer's net earnings for fiscal 2001 due to an inadvertent accounting error, a bonus previously credited to the Reporting Person was retroactively reduced by $342,710.00.  As a result, the Reporting Person only received 1,129,908 shares pursuant to the 1998 Stock Incentive Plan following the receipt by the Issuer of a $395,467.80  payment, which amount represents the balance after the repayment of the $342,710.00 previously credited bonus.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Gregory Fischbach</signatureName>
        <signatureDate>2004-06-21</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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