Exhibit 23

                        Consent of Independent Auditors

We consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Form S-8 No. 333-3446) pertaining to the 1994 Stock
Option Plan and 1994 Stock Option Plan for Directors of Matthews Studio
Equipment Group and to the incorporation by reference therein of our report
dated January 11, 2000, with respect to the consolidated financial statements
and schedule of Matthews Studio Equipment Group included in its Annual Report
(Form 10-K) for the year ended September 30, 1999, filed with the Securities and
Exchange Commission.


Los Angeles, California                       /S/ Ernst & Young LLP
January 11, 2000