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                                                                      Exhibit 23

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Registration Statement No.
333-1146 of The L.L. Knickerbocker Co. Inc. on Form S-8 and in Registration
Statements No. 333-15185, No. 333-37101 and No. 333-59169 on Form S-3 of our
report, which contains an explanatory paragraph regarding substantial doubt
about the Company's ability to continue as a going concern, dated March 31,
1999, appearing in the Annual Report on Form 10-K of The L.L. Knickerbocker
Co., Inc. for the year ended December 31, 1998.

/s/ DELOITTE & TOUCHE LLP

Costa Mesa, California
April 14, 1999