OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
of Directors and Shareholders Interplay Entertainment Corp.
consent to the incorporation by reference in the registration statements (Form
S-8 No. 333-50254 and Form S-8 No. 333-60583 of Interplay
Entertainment Corp.) of my report dated April 15, 2009 relating to the
consolidated financial statements and schedule, which report appears in the
December 31, 2008 annual report on Form 10-K .
Jeffrey S. Gilbert