PLAYBOY ENTERPRISES, INC. AND SUBSIDIARIES
                                  EXHIBIT 23
                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



     We consent to the incorporation by reference in the registration statements
on Form S-8 (File Nos. 33-37666, 33-46113, 33-58145, 33-60631, 333-06843, 333-
30185 and 333-30201) of our report dated August 5, 1997, on our audits of the
consolidated financial statements and financial statement schedule of Playboy
Enterprises, Inc. as of June 30, 1997 and 1996, and for the years ended June 30,
1997, 1996 and 1995, which report is included in this Annual Report on Form 10-
K.



Coopers & Lybrand L.L.P.

Chicago, Illinois
September 24, 1997