Exhibit 12.1

Acclaim Entertainment, Inc. and Subsidiaries

Computation of Ratio of Earnings to Fixed Charges

(Dollars in thousands)

	Nine Months Ended						Seven Months Ended					Fiscal Years Ended
	December 28, 2003			December 1, 2002			March 31, 2003			March 31, 2002		August 31, 2002			August 31, 2001		August 31, 2000			August 31, 1999		August 31, 1998
(Loss) earnings before income taxes	$	(31,048	)	$	(39,445	)	$	(67,996	)	$	11,502	$	(5,253	)	$	17,187	$	(131,653	)	$	39,030	$	21,454
Fixed charges:
Interest expense		3,671			4,801			3,782			4,599		7,220			10,643		11,449			10,343		9,028
Non-cash financing expense		3,085			579			756			1,182		1,504			350		—			—		—
Interest component of rental expense (30%)		643			693			499			499		892			763		1,045			852		790
		7,399			6,073			5,037			6,280		9,616			11,756		12,494			11,195		9,818
(Loss) earnings before income taxes plus fixed charges	$	(23,649	)	$	(33,372	)	$	(62,959	)	$	17,782	$	4,363		$	28,943	$	(119,159	)	$	50,225	$	31,272
Ratio of earnings to fixed charges(1)(2)		N/A			N/A			N/A			2.8		N/A			2.5		N/A			4.5		3.2
Deficiency in coverage of fixed charges	$	(31,048	)	$	(39,445	)	$	(67,996	)	$	—	$	(5,253	)	$	—	$	(131,653	)	$	—	$	—

(1) For purposes of determining the ratio of earnings to fixed charges, earnings are defined as (loss) earnings before income taxes plus fixed charges. Fixed charges include interest expense on all indebtedness, non-cash financing expenses associated primarily with the amortization of financing costs and approximately 30% of rental expense on operating leases representing that portion of rental expense deemed to be attributable to interest.

(2) The ratio of earnings to fixed charges was less than one for the nine months ended December 28, 2003 and December 1, 2002, the seven months ended March 31, 2003, the fiscal year ended August 31, 2002 and August 31, 2000 due to the (loss) earnings before income taxes in those periods.