EXHIBIT 23.3     
                       
                    CONSENT OF INDEPENDENT ACCOUNTANTS     
 
 
  We consent to the inclusion in this registration statement on Form S-4 (File
No. 333-57201) of our report dated March 6, 1998, except for Note 13 as to
which the date is August 17, 1998, on our audit of the financial statements of
Universal Media, Inc. We also consent to the reference to our firm under the
caption "Experts" in the Prospectus.
                                             
                                          /s/ Mahoney Cohen & Company, CPA,
New York, New York                         P.C.     
   
September 29, 1998