Securities
and Exchange Commission
100
F
Street, N.E.
Washington,
DC 20549
Commissioners:
We
have
read the statements made by Take
Two
Interactive Software, Inc.
(copy
attached), which we understand will be filed with the Securities and Exchange
Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of
Take
Two
Interactive Software, Inc. dated
April 6, 2006. We agree with the statements concerning our Firm in such Form
8-K.
Very
truly yours,
/s/
PricewaterhouseCoopers LLP
PricewaterhouseCoopers
LLP