<DOCUMENT>
<TYPE>EX-23.3
<SEQUENCE>4
<FILENAME>ex23_3.txt
<DESCRIPTION>EXHIBIT 23.3
<TEXT>
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

                                       12
</TEXT>
</DOCUMENT>
