Exhibit 23.3

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

The Board of Directors
Escalade, Incorporated

We consent to the incorporation by reference in this  Registration  Statement on
Form S-8 of our report  dated  March 7, 2007 with  respect  to the  consolidated
financial statements and schedule of Escalade,  Incorporated which appear in the
Annual Report on Form 10-K of Escalade,  Incorporated  for the fiscal year ended
December 30, 2006.

Heidelberg, Germany                                      /s/ FALK & Co. GmbH
May 7, 2007

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