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 • 14 276

  • The Game Theorists
    The Game Theorists  2 months ago +7491

    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!

    • TheOmega7Project
      TheOmega7Project 2 days ago +1

      When is the next episode on this coming out?

    • Whitdawg Gaming
      Whitdawg Gaming 11 days ago

      The Game Theorists how about you scan the barcode on the zoo card

    • Not Ben
      Not Ben 13 days ago

      Well... We're waiting

    • Jackaboy 1334
      Jackaboy 1334 27 days ago

      The Game Theorists I HAVE FOUND SOMETHING IF YOU GO TO you get a screen that is completely black

    • WashingtonCarver
      WashingtonCarver Month ago +1


  • Drake Gallerno
    Drake Gallerno 23 hours ago

    If you want people to still believe the zoo level is real to make them learn more about the game, then why are you publishing this video? XD

  • Brantus Sykodomolous

    It's brain trickery brilliance!

  • David Stucky
    David Stucky 2 days ago

    Maybe the zoo level is a separate download unlocked in the game? I don’t know

  • Back Alley Night Cat

    What if the adventure of trying to find the zoo level is the actual zoo level

  • Captain Seaweaver
    Captain Seaweaver 2 days ago

    Hey so...... Has anyone actually tried to play the mp3 you get from the last video on the zilophone?

  • Midwest DankAlumni
    Midwest DankAlumni 2 days ago

    Imma be down with the clown

  • Alx Windsar
    Alx Windsar 2 days ago

    Can I just say, I really enjoyed this episode? It’s awesome seeing you delve into the code and stuff. Same reason I loved the DDLC and newest Bendy theory. Super interesting seeing this thing.

  • Pixelated Fued
    Pixelated Fued 2 days ago

    The game cartrage in Clovis land has a qr code on it scan it

  • Ghazt Gamer
    Ghazt Gamer 3 days ago

    Play SaveTheAnimals.mp3 on the xylobone

  • die idot
    die idot 3 days ago +3

    Crazy thought but what if the zoo level isnt in the game but you can put it in the game, what if the numerous rick and morty references are telling us that we need to try to put a scene from rick and morty, virtual rickality into the or put it in place of a level already existing. Just a thought

  • Randal Rando
    Randal Rando 3 days ago

    What if its in another game and zoo level is a code

  • צבים צבים אנחנו לא יודעים 33

    Maybe after you do something in some order the level is downloading it self

  • JellyPaladin76
    JellyPaladin76 4 days ago +1

    The thing that keeps me up at night are the multiple times I shat myself in elementary.

  • Luciana L Nobrega
    Luciana L Nobrega 5 days ago

    What keeps me up at night: WHEN WILL MATPAT UPLOAD MORE FANF THEORY 😭

  • Josh V
    Josh V 5 days ago

    What if it is a zoo which is a collection of animals but it is a zoo of the levels combined

  • kxng_ash_ 2.1
    kxng_ash_ 2.1 5 days ago

    Y don't u use the song from save the animals

  • Pyronk
    Pyronk 5 days ago

    maybe on the zilsphonr or that piano thingy play the uhh save the animals i mean if it's possible

  • Evan Wells
    Evan Wells 6 days ago

    Do you remember the mp3 song that was a dead end
    Play that on the xylophone
    Maybe that might do something if you havent tried it already

  • Joey's Best Videos
    Joey's Best Videos 8 days ago


  • Joey's Best Videos
    Joey's Best Videos 8 days ago

    I will give you a hint

  • Joey's Best Videos
    Joey's Best Videos 8 days ago

    I recanize something

  • James Oxford
    James Oxford 8 days ago

    Maybee is it DLC, and has to be triggerd.

  • Meral Demirci
    Meral Demirci 8 days ago

    the zoo level was made in Germany it says so on the cardrege maybe the German version has a zoo level hint

  • The Hairless Unicorn


  • Enrique Arias
    Enrique Arias 8 days ago

    Maybe it you work in zoo 🥺🥺🥺🥺plz

    {F.L.B}-XSHADOWXORG 9 days ago

    ozon level think like this

  • Mario Cardenas
    Mario Cardenas 9 days ago

    Ahh so to press the button you needed to use the rubix cube but have the red side face you since the button was red

  • Taco Bin Vato
    Taco Bin Vato 9 days ago

    What would be funny if the zoo level was a reference to all the players behaving like a zoo during the gameplay.

  • James Slattery
    James Slattery 9 days ago

    Mat pat, can u do a theory on on roblox?

  • Ye Boi
    Ye Boi 10 days ago +1

    Come on MatPat, been waiting on that episode for like 2 months

  • Vv Valentino
    Vv Valentino 11 days ago +1

    Notice how a clown is conducting the
    Experiment , WE are the clowns trying to find out this entire mystery

  • MoonManiac 1936
    MoonManiac 1936 12 days ago

    Maybe there's a web address that they are trying to hint at so we can download a dlc or new version that DOES contain the zoo level


    Maybe it's the forest level

  • Not Ben
    Not Ben 13 days ago

    Big sad :(

  • BrokenBootStrap
    BrokenBootStrap 14 days ago

    What about the song you talked about in the last vid? The one crow crow crow posted ?

  • Elusive Fox
    Elusive Fox 14 days ago

    This is proof that some games don't need online, multiplayer, or time wasting loot grinding to keep a gamer's attention. All it really takes is a lot of curiosity, some mysterious easter eggs, and a bit of hope in finding it to make a single player game have replay value. Good thing the one thing us humans as a species have no short supply on is curiosity. It's that same curiosity that drives us to play games, build communities, and seek out unanswered questions, us humans are hungry for mystery and conclusions. Let's see that good games keep up this trend instead of another loot grinding, multiplayer only, or micro-transaction based time/money sink.

  • Lilly Song
    Lilly Song 14 days ago

    The zoo level is a metaphor for life there is no zoo level that's just a theory a life theory

  • gggiiillllllyyy
    gggiiillllllyyy 15 days ago

    What if the zoo level is the entire game, and the people playing the game are the creatures being observed doing silly things whilst captivated.

  • Yonoki Kebo
    Yonoki Kebo 15 days ago

    what about the song from the bone piano from the goonies

  • Foale Alexandru
    Foale Alexandru 16 days ago

    It would be hilarious if the "zoo entrance sign" is the actual entrance to the zoo level :))))

  • Justin Miller
    Justin Miller 16 days ago

    I have a butt

  • Kyra L
    Kyra L 16 days ago

    Well, wait, have you considered it’s like the water park level and doesn’t have anything to actually do with a zoo?

  • shadow darkness
    shadow darkness 16 days ago

    what if the zoo level is just a blank level with a text-to-speach bot that tells you that you did a good job?

  • Hud U
    Hud U 16 days ago

    Maybe it's an update or special version of the game installed on a link? This can't be found in the games code, nor an address to it can be.

  • random stair
    random stair 17 days ago +1


  • Vv Valentino
    Vv Valentino 17 days ago

    Try to play science blaster on the xylabones

  • william Spaulding
    william Spaulding 17 days ago

    Think in the game's logic

  • Christian Sullivan
    Christian Sullivan 18 days ago

    MatPat, play Save the Animals on the Skelebones!

  • Kyd o
    Kyd o 18 days ago

    Scan the bar code

  • Themysteryrobloxian
    Themysteryrobloxian 18 days ago


  • Mavrick BrotherHood of Steel

    IT'S DLC

  • Candace Burns
    Candace Burns 18 days ago

    Ok so I have to be honest...I have never played most of the games you talk about on this channel! deep love of theories and conspiracies keeps bringing me back to both of your channels. I also like to use your game theory channel to preview games my 7 year old wants I play to determine if the story line is age appropriate. I introduced my son to Zelda breath of the wild and he loves it as much as I do! And your channel helped cement my standing on him not being quite old enough for the Games Bendy and the Ink Machine and FNaF due to their very dark underlying story lines!
    I love your channels and will continue o pour through the hours and hours of your content to fuel my own need for conspiracies and theories pointing to deeper story lines! Keep it up MatPat! You have gained a new fan!
    (I actually found out about you because I watch Phil Defranco and he featured you on his show regarding the Defy debacle! I hope you it’s get ur money back!!!) Peace and love!!!!

  • Vackermann
    Vackermann 19 days ago

    I doubt this means anything but on the end of rick and morty season 2 episode 8, Jerry mentioned going to the Zoo

  • Julia LaVecchia
    Julia LaVecchia 19 days ago

    Matt have you tried playing the mp3 on the instrument in the space level also in the huge fan level where you put on the headset and go to the warped office there’s a binder that shrinks to the size of a cartridge you should check it out

  • Memeplayz7557 Games
    Memeplayz7557 Games 20 days ago

    Wait what if we ARE the animals? And the creators are watching is like animals... (like if u think this is true)

  • bumbo c:
    bumbo c: 20 days ago

    that’s legitimately disappointing

  • Marcus Marcus
    Marcus Marcus 20 days ago

    Zoo level could be something you have to download to unlock though. Like a DLC somewhere you have to download using the clues. :)

  • I'm not important
    I'm not important 20 days ago

    Remember, this is the maker of rick and morty teaming up with the maker of the stanley parable!

  • The Littles Club
    The Littles Club 21 day ago

    Not gonna lie I think mat pats going insane

  • 794613825
    794613825 21 day ago

    It's very possible that the files for the zoo level get downloaded when the necessary action is taken.

  • C North
    C North 22 days ago

    Yeah I think the zoo level isn't in the game, but rather a future update that may add a zoo level. Everything is just soo convoluted, and the fact that they have to keep dropping clues, means that if there is a zoo level, you're not finding it on your own, until they finally give you the last clue. The pattern I'm seeing is they have to keep dropping clues, many of which don't even lead to another clue even when solved, it's just a dead end and you just wait for the next clue to be dropped, and the next clue is always done in a completely different way then leads to another dead end. So clearly this is not an unbroken chain of clues you can obtain on your own from start to finish. With it being that convoluted, it's clear that no one actually has a possibility of figuring it out with all the current timeline of clues. It seems more like a scenario where they'll put out the REAL final clue when they're good and ready, at a preset time. Then everyone will pour over the last clue, someone will figure it out, and they'll realize that every clue that came before it was completely pointless to actually solving anything. Which would kind of be a bad move on the developers part, because people will realize they spent time on things that was never going to lead anywhere, which takes away the whole fun of the exercise. People don't like to be sent on wild goose chases where there is no reward.

  • Daniel Barry
    Daniel Barry 25 days ago

    Your taking forever make a new theory

  • Marcella Jecha
    Marcella Jecha 25 days ago

    Can you do a theory on the creepy fan? That ending just felt... wrong

  • Aly and Eve Kenny
    Aly and Eve Kenny 25 days ago

    maybe the creators are still making the zoo level and we just have to wait until the next update.

  • Strawberry Duchess
    Strawberry Duchess 27 days ago

    The thing that keeps me up at night is a combination of this channel along with Markiplier and Jacksepticeye lol.

  • Silent Scissors
    Silent Scissors 27 days ago

    bonexophone. it's not a bone xylophone, it's a bonexophone
    that is all

  • E Snethen
    E Snethen 27 days ago

    What if, instead of having a mesh for, say, a giraffe, they actually used a list of points. Or for a texture, a list of color codes.

  • TheWilderCat
    TheWilderCat 27 days ago

    I mean maybe they just have a hidden website somewhere where you can download it all.

  • Avion
    Avion 28 days ago

    Aayyyyyy! He mentioned the game!!

  • ____________ ____________

    What if the hints (pictures, sounds) are actually coded assets of the zoo level?

  • Train
    Train 28 days ago

    Has anyone tired adding the .mp3 from the Keyhole website to the game.... maybe add it to the level folder where you found that hanging key?

    or look through the code to see if anything calls for the .mp3 original file name?

    • Train
      Train 25 days ago

      Idk metadata..

    • Gople
      Gople 25 days ago

      lol how would dragging an mp3 possibly alter the game

  • H Ay
    H Ay 29 days ago

    Happy to see that the Rick and Morty creators are making something that is giving them some funding. If you havnt looked into why 1 Rick and Morty takes like 3 years, I would recommend looking into it.

  • gk silverking
    gk silverking 29 days ago

    What if it's a place on Earth?

  • Galaxyfox23 23
    Galaxyfox23 23 29 days ago

    I would have to research

  • Blue_0Cipher
    Blue_0Cipher Month ago

    11:28 if you have captions on then it says nightsky?jpg

  • nogger Master
    nogger Master Month ago

    If the clown came from the zoo level why doesn't he show you the way there

  • Tuti Cuty
    Tuti Cuty Month ago

    Hey MatPat! Have you tried taking the first letter of each animal in the zoo level cartridge?

  • Casual Sleeping Dragon

    10:29 my god its theory AIDS.

  • SlapCycle
    SlapCycle Month ago

    Genkai Wo Koeru, Limits are meant to be broken. Dig deeper.

  • AstraMage
    AstraMage Month ago +1

    Part 3 when?

  • Marina&Chris O_o
    Marina&Chris O_o Month ago +1

    maybe the zoo level is in a different game or it's the secret in the other game I just said

  • Electro Gamers
    Electro Gamers Month ago

    What about playing the save the animals?

  • shahar vico
    shahar vico Month ago

    13:18 can't you get on a ladder IRL and get up to the key?
    Its VR after all

  • Ghost 405
    Ghost 405 Month ago

    The entire game is the Zoo level and the player is the exhibit on display.

  • Epic JJ01
    Epic JJ01 Month ago

    Mat pat here’s a clue maybe it’s called the zoo level because it’s a combination of used assets

  • MrHocotateFreight
    MrHocotateFreight Month ago

    Here's a thought. If there's no data in the game proving it's existence, what's stopping the game makers from adding it in later in a patch? That would be a good marketing approach: drive theorists like you insane looking for it, let you bring the hype up to 11, THEN put it in. That would bring people back to play it, and the fervor from those players finally getting what they wanted will rub off on viewers (like me) who haven't bought it, enticing us to dive in.

  • Nicholas Patton
    Nicholas Patton Month ago

    Zoo Lvl exists bust it's not what you think

  • Nicholas Patton
    Nicholas Patton Month ago

    Try using a barcode reading app to read the barcode on the zoo game

  • Pan Ductions
    Pan Ductions Month ago

    do you think one of the zoo level's exhibit has the seventeenth Colossus

  • Splataboy
    Splataboy Month ago

    When’s the new theory coming

    ABIGBEAR Month ago +1

    Me and 8 other people to tell you that there is a person who could help but I think that you made them mad according to their last stream

  • Camron Tinch
    Camron Tinch Month ago

    Go to the basketball hoop and look right in the white place there is the cartridge

  • Logan Schroeder
    Logan Schroeder Month ago

    by any chance did you try the number sequences that were given on the xylophone? What if the xylophone is a lock and you just need the right sequence (not song) to open it?

  • Tammy Gray
    Tammy Gray Month ago


  • Tammy Gray
    Tammy Gray Month ago


  • Øłįv ùwú
    Øłįv ùwú Month ago

    Boi this IS the zoo level, you are the animals

  • Sun Brothers Entertainment

    Try playing the basic notes of the mp3 from last video on the xylobones

  • Haley mozena
    Haley mozena Month ago +1

    You really want to know what keeps me up at night? Well why would he love someone as broken as me, with the scars, the past, all my mental issues. My parents might as well have dis-owned me, I miss them, I miss my dog. I guess that’s what keeps me up:(

  • Oshun Synnamon-Honey

    What if Rick and Morty's TV show has some ties in with this game. Idk, I'm so intrigued, love mysteries.