Exhibit 23


            Consent of Independent Registered Public Accounting Firm

We consent to the  incorporation  by  reference in the  Registration  Statements
(Form S-8 No. 333-30185,  Form S-8 POS (as amended) No. 333-74451,  Form S-8 No.
333-105454,  Form S-8 No.  333-139728  and Form S-3 No.  333-112682)  of Playboy
Enterprises,  Inc. and in the related  prospectuses of our report dated March 9,
2007,  with  respect to the  consolidated  financial  statements  and  financial
statement schedule of Playboy  Enterprises,  Inc., and our report dated March 9,
2007 with respect to Playboy Enterprises,  Inc.  management's  assessment of the
effectiveness   of  internal   control  over   financial   reporting,   and  the
effectiveness   of  internal   control  over  financial   reporting  of  Playboy
Enterprises, Inc., included in this Annual Report (Form 10-K) for the year ended
December 31, 2006.

                                               /s/ Ernst & Young LLP

Chicago, Illinois

March 9, 2007