CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this  Post-Effective  Amendment  No. 1 to  Registration
Statement No. 333-117115 of Access Integrated Technologies, Inc. on Form SB-2 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
Prospectus, which is a part of such Registration Statement, and to the reference
to our firm under the caption "Experts" in such Prospectus.

/s/ Singer Lewak Greenbaum & Goldstein LLP

Los Angeles, California
March 11, 2005