[ERNST & YOUNG LETTERHEAD]




                 Consent of Independent Auditors

We consent to the reference to our firm under the caption "Experts"
in the Registration Statement (Form S-3 No. 33-02727) of Iwerks
Entertainment, Inc. for the registration of 315,000 shares of its
common stock and to the incorporation by reference therein of our
report dated August 18, 1995, with respect to the consolidated
financial statements and schedule of Iwerks Entertainment, Inc.
included in its Annual Report (Form 10-K) for the year ended
June 30, 1995, filed with the Securities and Exchange Commission.



                                             /s/ Ernst & Young LLP


Los Angeles, California
May 29, 1996