Exhibit 23.2

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

The Board of Directors
Escalade, Incorporated

We consent to the incorporation by reference in this  registration  statement of
Escalade,  Incorporated  on Form S-8 of our report  dated  March 13, 2007 on our
audits of the consolidated financial statements of Escalade, Incorporated, as of
December  30, 2006 and  December 31, 2005 and for each of the three years in the
period  ended  December  30,  2006,  which report is included in the 2006 Annual
Report  on  Form  10-K  of  Escalade,  Incorporated.  We  also  consent  to  the
incorporation  by  reference  of our report dated March 13, 2007 on our audit of
the internal control over financial reporting of Escalade,  Incorporated,  as of
December  30, 2006,  which report is included in the 2006 Annual  Report on Form
10-K of Escalade, Incorporated.

/s/ BKD, LLP

Evansville, Indiana
May 8, 2007

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