CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this  Registration  Statement of
Access Integrated  Technologies,  Inc. on Form S-3 of our report,  dated January
28, 2005 of the FiberSat Global Services,  LLC financial statements for the year
ended December 31, 2003, appearing in the current report on Form 8-K/A of Access
Integrated  Technologies,  Inc., filed with the SEC on February 2, 2005. We also
consent  to the  reference  to our  firm  under  the  caption  "Experts"  in the
Prospectus, which is part of this Registration Statement.

/s/ Singer Lewak Greenbaum & Goldstein LLP

Los Angeles, California

March 11, 2005