EXHIBIT 23.1

CONSENT OF INDEPENDENT ACCOUNTANTS

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 November 29, 2000, which report is
included in Acclaim's 2000 Annual Report on Form 10-K, and is incorporated by
reference herein, and to the reference to our firm under the heading "Experts"
in the prospectus.

Our report dated November 29, 2000, contains an explanatory paragraph that
states that the Company has incurred losses from operations, and has a working
capital and stockholders' deficiency that raises 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
April 16, 2001