<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4/A</documentType>

    <periodOfReport>2007-12-31</periodOfReport>

    <dateOfOriginalSubmission>2008-01-03</dateOfOriginalSubmission>

    <issuer>
        <issuerCik>0001072341</issuerCik>
        <issuerName>PLAYBOY ENTERPRISES INC</issuerName>
        <issuerTradingSymbol>PLA, PLAA</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001372943</rptOwnerCik>
            <rptOwnerName>Hirschhorn Charles</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O PLAYBOY ENTERPRISES, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>680 N. LAKE SHORE DRIVE</rptOwnerStreet2>
            <rptOwnerCity>CHICAGO</rptOwnerCity>
            <rptOwnerState>IL</rptOwnerState>
            <rptOwnerZipCode>60611</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common-Class B</value>
            </securityTitle>
            <transactionDate>
                <value>2007-12-31</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>793</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>9.12</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2826</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Price used to calculate the number of shares to be issued in lieu of cash for meeting and retainer fees pursuant to the terms of the 1997 Equity Plan for Non-Employee Directors, as amended.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Charles  Hirschhorn</signatureName>
        <signatureDate>2008-03-10</signatureDate>
    </ownerSignature>
</ownershipDocument>
