EXHIBIT 23.1
    
                         CONSENT OF INDEPENDENT AUDITORS

Board of Directors of Acclaim Entertainment, Inc.:
   
We consent to the use in this registration statement on Form S-3 of Acclaim
Entertainment, Inc. of our report dated October 22, 1998, which report is
included in Acclaim's Annual Report on Form 10-K for August 31, 1998, and is
incorporated by reference herein, and to the reference to our firm under the
heading "Experts" in the prospectus.
    
                                                     KPMG LLP

   
New York, New York
March 18, 1999