EXHIBIT 15


                       INDEPENDENT ACCOUNTANTS' CONSENT
                       --------------------------------


Image Entertainment, Inc.
Chatsworth, California

Gentlemen:

Re:  Registration Statement Nos. 33-43241, 33-55393 and 33-57336

With respect to the subject registration statement, we acknowledge our awareness
of the use therein of our report dated February 3, 2000 related to our review of
interim financial information.

Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not
considered a part of a registration statement prepared or certified by an
accountant or a report prepared or certified by an accountant within the meaning
of Sections 7 and 11 of the Act.


                                        /s/ KPMG LLP


Los Angeles, California
February 10, 2000