EXHIBIT 23.1

                        CONSENT OF INDEPENDENT REGISTERED
                             PUBLIC ACCOUNTING FIRM


The Board of Directors and Shareholders
Interplay Entertainment Corp.

We consent to the  incorporation  by  reference in the  registration  statements
(Form S-8 No. 333-50254,  Form S-8 No. 333-60583,  Form S-3 No. 333-50252,  Form
S-3 No. 333-59088 and Form S-3 No. 333-60272) of Interplay  Entertainment  Corp.
of  our  report  dated  March  25,  2004  relating  to  the  December  31,  2003
consolidated  financial  statements  and schedule,  which report  appears in the
December 31, 2005 annual report on Form 10-K of Interplay Entertainment Corp.


/S/ SQUAR, MILNER, REEHL & WILLIAMSON, LLP

May 18, 2006
Newport Beach, California