Game Theory: Is the Lost Level of Accounting+ Real? (Zoo Level Mystery)

  • Published on Jan 5, 2019
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    The alleged Zoo Level in Accounting+ is either the greatest mystery in gaming, or the greatest troll. And this time I've left no random object unturned in my search for the truth! It's time to decide if there really is a "missing level."
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    #AccountingPlus #AccountingPlusGame #ZooLevel #Accounting+ #RickandMorty #GameTheory
    Editors: Dan Seibert, Koen Verhagen
    Writer: Matthew Patrick
    Researcher and game-hacker extraordinaire: Zach Stewart
  • GamingGaming

Comments • 13 537

  • The Game Theorists
    The Game Theorists  5 months ago +8092

    It exists...we found someone who is able to dig even deeper into the code and we're just now finding the pieces.
    He's in the RAW code and it's still a struggle to figure out how exactly it's hidden.
    But it's there. Definitely.
    We'll let you know what we find!

    • Lucas Dam
      Lucas Dam 4 days ago

      What if you scan the QR code

    • Dragon Tech209
      Dragon Tech209 22 days ago +1

      Oh my god this person is a genius and btw great video matpat love the channel!

    • Ian MacEwen
      Ian MacEwen 24 days ago +1

      Still waiting.... Take all the time you want, but I'm still waiting...

    • Riley Robinson
      Riley Robinson 27 days ago

      The sign is the head set

    • łøvê húřťś
      łøvê húřťś Month ago


  • Anthony San Nicolas
    Anthony San Nicolas 4 hours ago

    How much extra time do you have to do all of this

  • Andy Wert
    Andy Wert 9 hours ago

    Try stabbing yourself in the king level

  • Franklin Buckeridge
    Franklin Buckeridge 15 hours ago

    Play the song you found in the file

  • Sarah Sparrow
    Sarah Sparrow 15 hours ago

    I was so excited to watch I dropped my phone on my face 😂 😂 😂 :)

  • nope nope
    nope nope 15 hours ago

    Play save the animals

  • popcorn rollerskate
    popcorn rollerskate 15 hours ago

    Whos watching this in 2019

  • Tomasko Marencin
    Tomasko Marencin 17 hours ago

    Maybe *THEY* have the zoo level

  • leanne smith
    leanne smith Day ago

    It could be exclusively using stuff from the rest of the game

  • fire ninja 1
    fire ninja 1 Day ago

    2 theories the number of animals on the cartridge it's how many times you have to complete the game second theory we are in the zoo level all these different places are part of the zoo the zoo is the game

  • golden freddy
    golden freddy Day ago

    Try changing some files eg savetheanimals.PNG

  • waffle 76
    waffle 76 Day ago

    this is a luigi in sm64 or waluigi in sm64ds kind of situation

  • oovoo javer guy is cool

    What if you play the notes for the sound file on the bones

  • heaven warrior
    heaven warrior 3 days ago +1

    Game dev: i fear no man, but that thing *matpat* it scares me

  • Nerrr
    Nerrr 3 days ago

    Knowing that I can't play video games with my friends till the next weekend keeps me up at night 😭😭😭

  • Default Lord
    Default Lord 3 days ago

    Morse really

  • NOT A Fortnite channel

    Have you tried playing the game backwards?

  • Firefang Firefang
    Firefang Firefang 4 days ago +1

    Yes there is I seen it but you can’t reach watch captain sauce

  • Bryan L.
    Bryan L. 4 days ago +1

    Its been 5 months since his discovery of the zoo level...hes stuck in the level isnt he?

  • Sub to me for no reason !

    I love watching these videos for the satisfying ending that explains it all. I literally died because there was no, secret, no zoo, no nuthin. IM DEAD

  • Chef Noli
    Chef Noli 4 days ago +1

    It’s been 5 months

  • Jacomon MTG
    Jacomon MTG 5 days ago

    What if its a zoo of the game instead of your average zoo you can go to for an hour

  • canal radu
    canal radu 5 days ago


  • Dexter Newman
    Dexter Newman 6 days ago

    A Florida zoo

    SHARGON REZNOVE 7 days ago

    Have you checked around hidden parts at the start of the game before you put on the First vr headset office level start of game

  • Grimslade Leviathan
    Grimslade Leviathan 7 days ago

    What if the Zoo Level is downloaded on a website? You need to find the clues to lead you to a website link and you will download the assets there?

  • S Bella
    S Bella 7 days ago

    Behind the tree world vr headset in the lobby is a cartridge. But you can't get to it

  • Patrick Belford
    Patrick Belford 7 days ago

    This reminds me of the Jetpack mystery from GTA V

  • Elijah Delgado
    Elijah Delgado 8 days ago

    might be that the scenes are pieces of the zoo level?

  • Operation Battlefront
    Operation Battlefront 8 days ago +2

    Matpat: wow look at this good game mind if I compare it FNAF.
    Everyone Else: O boy here we go again.

  • Beth Poole
    Beth Poole 8 days ago

    Hey did you try looking at captainsauce's video where he actual found the secret zoo level so go look at that ok it is your big answer for the secret zoo level

  • Matthew Mitchell
    Matthew Mitchell 8 days ago

    What about the song from the intro?

  • YandereTale Dev
    YandereTale Dev 8 days ago

    Any updates, pat?

  • Frisk PlaysYT
    Frisk PlaysYT 8 days ago

    i played the zoo level
    But i can't tell you how because YA GOT PRANKT

  • Mimikyu 58
    Mimikyu 58 8 days ago

    You said zoo so many times I forgot what it means

  • Mae
    Mae 8 days ago

    Bwaha Matpat is the frog in the TV saying that the zoo level doesn't exist in the Waterparc level

  • KingML XJ
    KingML XJ 9 days ago

    The Zoo Level could be a gallery for all of game assets and objects. If the water park level can be a zoo level conspiracy room, a grocery store level could be a lake.

  • Shelli Blossom
    Shelli Blossom 9 days ago

    what abput the music with the frogs that you showed earlier

  • Bill Ali
    Bill Ali 9 days ago

    Matt where tf is the next episode

  • ElizabethGaming
    ElizabethGaming 10 days ago

    Play the mp3 on the xylophones

  • Fister Mantastic
    Fister Mantastic 10 days ago

    Why didn't you try to play the song you recovered in that mp3 you got from that zip you downloaded?

  • zorz koss
    zorz koss 10 days ago +1

    Maybe to reach the zoo level you need to do something that will activate an update that will let us play the level.

  • Austin Love
    Austin Love 11 days ago


  • Liam Eales
    Liam Eales 11 days ago

    Maybe clownass =,s clowndonky as it would be for me

  • XxMelodyKatxX
    XxMelodyKatxX 11 days ago

    No, the only thing that keeps me up around 5:00 to 6:00 AM is Watching this channel like no joke

  • Michael Garcia
    Michael Garcia 11 days ago

    Wait it said the zoo level is inside all of us right well then go to the stage where it has a kbife and stab yourself maybe thats how to get inside the zoo level?

  • ZPOSH 16
    ZPOSH 16 12 days ago

    Have you play the music file that you found on the skellton keyboard

  • madman 2424
    madman 2424 12 days ago

    Matpat when you told me about this Minecraft relation thing I found out that there's you things called add-ons to where it can change how the map looks so maybe there's like a special like thing that makes the zoo level not look like a thing I would say zoo level it's like putting a doom sticker from a doom cartridge on a Zelda cartridge so it says like Doom but when you put it in and start to play it says Zelda Legends of Zelda ever thought of that if there's an extra cartridge that you have never collected that could be the zoo level

  • madman 2424
    madman 2424 12 days ago

    Matpat why don't you look at the background of the opening scene where the clown comes out of the zoo see what's beyond the main thing maybe if you can track down which level has that almost exact background and probably be able to find a big enough room in your building to where you going to wander freely throughout the room you could probably find it just by wandering outside the the exact place that you need to just stay in ever thought of that TVcliprs do that they actually just leave the exact place that you're exposed to stay to find stuff out so maybe you could try doing that

  • madman 2424
    madman 2424 12 days ago

    Maybe it's a mod that already has the data downloaded for the mod so the audio books for the mod is probably already in the game because people will probably get the mod in there for like I don't know how many minutes it to download sounds and stuff so matpat if you are finding stuff maybe you should go look around see if anyone if there's any mod see if that makes any difference

  • jim skywaker
    jim skywaker 12 days ago

    Here is an idea they only used audio from past levels. These guys are bigger trolls than Scott Cawthin

  • ZachFireStorm YT
    ZachFireStorm YT 12 days ago +2

    “The logic is that there IS no logic”
    *Very Logical*

  • Blissfull Soldier
    Blissfull Soldier 13 days ago


  • Mr. Baldi
    Mr. Baldi 14 days ago

    Why does it say made in germany on the cartridge?

  • aussie the bird
    aussie the bird 14 days ago

    Dang it matpat there are other kinds of zoos like aviaries and aquariums

  • Cameron J. Wallace
    Cameron J. Wallace 16 days ago

    I wonder if the barcode on the zoo cartridge is anything...

  • LJ Awesome
    LJ Awesome 16 days ago

    I discovered this game last night, and ended up at the Waterpark level in my first playthrough thinking it was a normal part of the game (I was so annoyed when I was on trial for killing the king! I didn't even get to do that!) But thought the idea of the zoo level conspiracy was hilarious and typical Roiland humour to find in a game, but until I watched this I didn't realise how deep people had gone into looking for it, based on what I saw it looked like a troll! Well done Matpat for trying to find a bright side to wasting so much time, you've really had to stretch there!

  • Ami Draws
    Ami Draws 16 days ago +49


    • Nadia Norman
      Nadia Norman Day ago

      Nerrr oof

    • Ami Draws
      Ami Draws 3 days ago +1

      Nerrr Im a she but good try lol

    • Nerrr
      Nerrr 3 days ago +1

      Ami Draws he's right matpat, 5 moths is a lot of time

  • Galaxy Wolf
    Galaxy Wolf 16 days ago

    But this was 5 months ago what happen to this?

  • Moose Cooper
    Moose Cooper 16 days ago

    You should try to scan the barcode on the zoo level cartridge

  • Tony Coffman
    Tony Coffman 16 days ago

    after people took off with code cracking they added more "codes to crack" the first one was true, go down further its inside you

  • Tony Coffman
    Tony Coffman 16 days ago

    Stomach acid! pour on your stomach?

  • Jv Saxopeal
    Jv Saxopeal 16 days ago

    Hey that zoo level maybe hidden in the new game from Justin Roland. Its VR and mentions it in the upgrade.

  • Någon Idiot
    Någon Idiot 16 days ago

    plot twist: New uppdat pach note for the game... Added secret zoo level. Dun dun dun! Game dev: u guys the zoo level isnt even out yet… Matpat: Shut up i know thats a lie tell me where the zoo level is or ill kill you!

  • Spirit Bear
    Spirit Bear 17 days ago


  • Final Chapter
    Final Chapter 17 days ago

    When is there gonna be a stanly parable game theory?

  • ahold124
    ahold124 17 days ago

    if you look on Google it shows a map

  • The Justice King
    The Justice King 19 days ago

    I don’t think java is usable in unity. JavaScript was canceled about 2 years ago, being called “Unityscript” for a while. Unless you can get a plug-in for Java, c# is the only used language for 2019

  • Müller gamer
    Müller gamer 19 days ago

    “ Them what kind of zoo are you?” a Danish one. PS love your theory`s

  • Mr.Stargazer/ /Ar3a_novalino

    I'm not surprised that the zoo level is hard to find.... Cuz one of the creator is the creator of the ******* Stanley parable

  • Enderwarrior X
    Enderwarrior X 20 days ago

    I was going to ask if maybe the level has to be downloaded after following the clues but seeing Mat’s own comment I am surely wrong.

    WILLIAM CHASTAIN 21 day ago

    How about playing the rick and Morty theme with the xylophone skeleton

  • Weirdo
    Weirdo 21 day ago

    I feel like this is either Justin just laughing at everyone trying so hard at this or there actually is a level called the secret zoo level and it’s just like all the stuff in the game laying around in a pile

  • Weirdo
    Weirdo 21 day ago

    I think they broke matpat

  • Weirdo
    Weirdo 21 day ago

    I wish I had more money so that I could get an oculus rift but damn music is expensive

  • ya boi J Smith
    ya boi J Smith 22 days ago +1

    Wouldn't be the first time the guy behind the Stanley Parable expects us to find an ending that doesn't exist...
    I'm looking at you, Time Bomb Ending...

  • Kryptonicide 767
    Kryptonicide 767 22 days ago

    Mattypatty just use the song from the dead end song from last episode

  • puppyhowler
    puppyhowler 22 days ago

    they probably REALLY hate ARGs and wanted to express it through this elaborate troll

  • Aiden Rosson
    Aiden Rosson 22 days ago

    What happens if you play the notes of that animal song on the bone xylophone

  • Spy Main
    Spy Main 23 days ago

    Lol its like crabby pattys secret formula

  • Alis Maker
    Alis Maker 23 days ago

    Well the zoo Level can be a downloadable content. Minecraft has forge and forge creates maps and endless possibilities for minecraft. Gmod has only two maps but if you download more you can play them but without the textures IN the downloaded maps themself it all error sign everywhere. So maybe the zoo level is like GMOD a Zip file that creates a code in the game opens a secret door and creates a whole new woooorld with the textures inside the downloaded zip file!

  • mega man fan ulimate
    mega man fan ulimate 23 days ago +1

    Try playing the save the animals.mp3

  • vokodca supreme
    vokodca supreme 24 days ago

    He does know it's at the menu 🐃🐴🐯

  • ramdon max
    ramdon max 24 days ago

    did you try playing the animal sounds that you showed us last time

  • Minimagz
    Minimagz 25 days ago +1

    Hey Matpat, So ultimately you're saying it exists....and it has been a few months. Would you mind giving us a bit of an update (or a Diet Theory) of your progress? Then maybe we can help with discovering it.

  • Samson Miran
    Samson Miran 25 days ago

    The xylophone code it the save the animals theme

  • Infino
    Infino 26 days ago +1

    i have no idea what it means but im sure u can figure it out
    it has a pretty huge clue in it.
    theres a picture with a clown, zoo animals and the code printed on it which is the one i sent u

  • Infino
    Infino 26 days ago +1

    The zoo level has this code in it "de6580a43b6347fb788f5fe4c45faa31b5cd1efe"

  • Infino
    Infino 26 days ago +3

    I found the ZOOOOOO Level!!!!!

  • Tetsuya
    Tetsuya 26 days ago


  • Eevee the Flareon
    Eevee the Flareon 26 days ago

    play markiplier's e on the xylobones

  • Xiax Xiax
    Xiax Xiax 26 days ago

    What if you either play the song that had the animal noises or look through keyholes

  • Trey Corthell
    Trey Corthell 27 days ago +1

    maybe the zoo level uses mixes of different code? It is weird but, it actually is something SOME game developers would try to go for

  • Andrew Mulley
    Andrew Mulley 27 days ago

    Look closer into clownass many he is hiding something possibly a code to a website to unlock the zoo level

  • emanuel emanuel
    emanuel emanuel 28 days ago

    Turns out all of us fumbling around is the true level... we are the animals and the developers are the ones playing us like a game

  • E Sells
    E Sells 28 days ago

    Wait I have a question what if the water park is the zoo level in descise the other rooms are also kind of weird and that’s the only room fully dedicated to the “zoo”

  • It’s ya Boi
    It’s ya Boi 28 days ago

    On the teaser trailer where the clown comes from it says detour so try to go a diffrent route to the level ( that’s my theory and I think the keyhole hint is the key hole is the key on the roof!!! )
    Edit: in the acouting plus trailer ( director’s cut ) in the funeral the clown is there
    Edit 2.0: btw if you get close to the level in the lobby it just fling’s away from you

  • Frigo Gaming
    Frigo Gaming 29 days ago

    Wow the zoo level is made in germany

  • Bilimin 50 Tonu
    Bilimin 50 Tonu 29 days ago

    Why Dont You Just Try Spooky skeletons????

  • Skull+Butterfly
    Skull+Butterfly Month ago

    What if you put the ”DEEPERSEARCHCLOWNASSPASSWORD” into the spot you put the password to find the audio? It might lead to something, that is if you have already tried it. Then I’m sorry