EXHIBIT 23



CONSENT OF INDEPENDENT REGISTERED ACCOUNTING FIRM



We consent to the incorporation by reference in the following Registration Statements:



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|---- |  | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
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|(1)  |  | Registration Statement (Form S-3/A No. 333-104530) of K2 Inc.,                                                                                                                                                                                                                                 
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|(2)  |  | Registration Statement (Form S-3/A No. 333-108610) of K2 Inc.,                                                                                                                                                                                                                                 
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|(3)  |  | Registration Statement (Form S-3 No. 333-107631) of K2 Inc.,                                                                                                                                                                                                                                   
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|(4)  |  | Registration Statement (Form S-3 No. 333-114628) of K2 Inc.,                                                                                                                                                                                                                                   
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|(5)  |  | Registration Statement (Form S-4 No. 333-60448) of K2 Inc.,                                                                                                                                                                                                                                    
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|(6)  |  | Registration Statement (Form S-8 No. 333-126184) pertaining to the 2005 Long-Term Incentive Plan of K2 Inc.,                                                                                                                                                                                   
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|(7)  |  | Registration Statement (Form S-8 No. 333-57137) pertaining to the 1994 Incentive Stock Option Plan of K2 Inc.,                                                                                                                                                                                 
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|(8)  |  | Registration Statement (Form S-8 No. 333-89807) pertaining to the 1994 Stock Option Plan and Directors Non-Qualified Stock Option Plan of Ride, Inc.,                                                                                                                                         
|     | 
|(9)  |  | Registration Statement (Form S-8 No. 333-87744) pertaining to the 1999 Stock Option Plan of K2 Inc.,                                                                                                                                                                                           
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|(10) |  | Registration Statement (Form S-8 No. 333-104492) pertaining to the 2000 Non-Employee Directors Stock Option Plan of Rawlings Sporting Goods Company, Inc.,                                                                                                                                    
|     | 
|(11) |  | Registration Statement (Form S-8 No. 333-104495) pertaining to the 1994 Long-Term Incentive Plan of Rawlings Sporting Goods Company, Inc.,                                                                                                                                                     
|     | 
|(12) |  | Registration Statement (Form S-8 No. 333-102590) pertaining to the 1994 Long-Term Incentive Plan, 1994 Non-Employee Directors Stock Plan, 2000 Non-Employee Directors Stock Plan and
Amended and Restated Employment Agreement of Stephen M. OHara of Rawlings Sporting Goods Company, Inc.,
|     | 
|(13) |  | Registration Statement (Form S-8 No. 333-111549) pertaining to the 1997 Stock Option Plan and Employee Stock Purchase Plan of Brass Eagle Inc.,                                                                                                                                                
|     | 
|(14) |  | Registration Statement (Form S-8 No. 333-112522) pertaining to 1998 Stock Option Plan of Fotoball USA, Inc.,                                                                                                                                                                                   
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|(15) |  | Registration Statement (Form S-8 No. 333-116518) pertaining to the 2004 Long-Term Incentive Plan of K2 Inc., and                                                                                                                                                                               
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|(16) |  | Registration Statement (Form S-8 No. 333-118364) pertaining to the Incentive Stock Option Plan and 2000 Stock Option Plan of Marmot Mountain Ltd.;                                                                                                                                             



of our reports dated March 9,
2006, with respect to the consolidated financial statements and schedule of K2 Inc., K2 Inc. managements assessment of the effectiveness of internal control over financial reporting, and the effectiveness of internal control over financial
reporting of K2 Inc., included in this Annual Report (Form 10-K) for the year ended December 31, 2005.



/S/ ERNST & YOUNG LLP



San Diego, California

March 9, 2006