Exhibit 23.2



                  CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement  on  Form  S-3 of our  report  dated  June  9,  2004  relating  to the
consolidated   financial   statements,   which  appears  in  Access   Integrated
Technologies,  Inc.'s  Annual Report on Form 10-KSB for the year ended March 31,
2005. We also consent to the reference to us under the heading "Experts" in such
Registration Statement.



/s/PricewaterhouseCoopers LLP
Florham Park, New Jersey
July 26, 2005