| EXHIBIT 23.1 |
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in this Registration Statement on Form S-8 pertaining to the 4Kids Entertainment, Inc. 2007 Long-Term Incentive Compensation Plan of our reports dated March 13, 2008, on our audits of the consolidated financial statements of 4Kids Entertainment, Inc. as of December 31, 2007 and 2006 for each of the years in the three year period ended December 31, 2007 and on the effectiveness of internal control over financial reporting as of December 31, 2007 included in its Annual Report (Form 10-K) for the year ended December 31, 2007, filed with the Securities and Exchange Commission.
/s/ Eisner LLP
New York, New York
March 19, 2008