SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of report (Date of earliest event reported): January 23, 2004

Commission File Number 0-16986

ACCLAIM ENTERTAINMENT, INC.

(Exact name of the registrant as specified in its charter)

Delaware

38-2698904

(State or other jurisdiction of

incorporation or organization)

(IRS Employer

Identification No.)

One Acclaim Plaza,

Glen Cove, New York

11542

(Address of principal executive offices)

(Zip Code)

(516) 656-5000

(Registrant’s telephone number)

Page 1 of 3 pages

ITEM 7.

FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS

Exhibit No.		Description

99.1		Acclaim Entertainment, Inc. Press Release dated January 23, 2004.

Page 2 of 3 pages

SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	ACCLAIM ENTERTAINMENT, INC.
Date: January 23, 2004

	By:	/s/ Gerard F. Agoglia
		Name:	Gerard F. Agoglia
		Title:	Chief Financial Officer

Page 3 of 3 pages

ACCLAIM ENTERTAINMENT INC 8-K