CONSENT OF INDEPENDENT AUDITORS

We hereby consent to the use in the Prospectus constituting part of this
Registration Statement on Form SB-2 of our reports dated February 10, 1997
relating to the consolidated financial statements of Clearview Cinema Group,
Inc.; April 1, 1997 relating to the combined financial statements of the Nelson
Ferman Theaters at Emerson, New City, Allwood and Washington Township; and April
10, 1997 relating to the combined financial statements of Magic Cinemas
at Bergenfield, Tenafly and Closter, which appear in such Prospectus.

We also consent to reference to us under the headings "Experts" and "Summary
Consolidated Financial Data" which appear in such Prospectus. However, it should
be noted that Wiss and Company, LLP did not prepare or certify such "Summary
Consolidated Financial Data."


                                                             WISS & COMPANY, LLP

Woodbridge, New Jersey
May 23, 1997