CONSENT OF INDEPENDENT AUDITORS


The Board of Directors
Laser-Pacific Media Corporation


We consent to  incorporation  by reference in the  registration  statements (No.
333-42359 and No.  333-89105) on Form S-8 of Laser-Pacific  Media Corporation of
our report dated March 1, 2002, except for the last paragraph of note 6 which is
as of May 17, 2002, relating to the consolidated balance sheets of Laser-Pacific
Media  Corporation  and  subsidiaries  as of December 31, 2001 and 2000, and the
related statements of income,  stockholders'  equity, and cash flows for each of
the years in the  three-year  period ended  December  31, 2001,  and the related
financial  statement  schedule,  which  report  appears in the December 31, 2001
annual report on Form 10-K/A of Laser-Pacific Media Corporation.

As discussed in note 6 to the consolidated financial statements, the Company has
restated its financial  statements to record certain sales tax  liabilities  and
related interest and penalties.

/s/ KPMG LLP

Los Angeles, California
May 20, 2002