Image Entertainment (DISK) 10-Q 2002 Q3 Quarterly report

INDEPENDENT ACCOUNTANTS’ CONSENT

Image Entertainment, Inc.

Chatsworth, California

Gentlemen:

Re:          Registration Statement Nos. 33-43241, 33-55393 and 33-57336

With respect to the subject registration statements, we acknowledge our awareness of the use therein of our report dated January 29, 2002 related to our review of interim financial information.

Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not considered a part of a registration statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of the Act.

	/s/ KPMG LLP
Los Angeles, California
February 11, 2002