Exhibit 23.1

CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference in Registration 
Statements (Numbers 33-19713 and 33-86878) on Forms S-8 of 
our reports dated February 13, 1998 on the consolidated 
financial statements and schedule included in the Annual 
Report on Form 10-K of Cineplex Odeon Corporation for the 
year ended December 31, 1997.



KPMG

Chartered Accountants

Toronto, Canada
March 18, 1998