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): August 423, 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)

~~ITEM~~Check 7.the ~~FINANCIAL~~appropriate ~~STATEMENTS,~~box ~~PRO~~below ~~FORMA~~if ~~FINANCIAL~~the ~~INFORMATION~~Form 8-K ~~AND~~filing ~~EXHIBITS~~is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

Exhibit No.		Description
10.50		Extension Agreement between the Registrant and GMAC Commercial Finance LLC dated as of August 4, 2004.
99.1		Acclaim Entertainment, Inc. Press Release dated August 4, 2004.

¨	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

ITEM 9.01. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS


Exhibit No.		Description
99.1		Acclaim Entertainment, Inc. Press Release dated August 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: August 5, 2004
Date: August 23, 2004
	By:	/s/ Gerard F. Agoglia
	Name:	Gerard F. Agoglia
	Title:	Chief Financial Officer

Page 3 of 3 pages

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