Exhibit 23.1






                         CONSENT OF INDEPENDENT AUDITORS

We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement on Form S-8 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;  April 10, 1997 relating to
the combined financial  statements of Magic Cinemas at Bergenfield,  Tenafly and
Closter;  and June 4, 1997  relating to the  combined  financial  statements  of
United  Artists  Theaters  at  Bronxville,   Larchmont,   Wayne,  New  City  and
Mamaroneck.


                                          /s/ Wiss & Company, LLP


Woodbridge, New Jersey
February 13, 1998