EXHIBIT 23.3



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this  Registration  Statement on
Form S-3 (Registration No. 333-117115) of Access Integrated  Technologies,  Inc.
and  subsidiaries  of our  report  dated  June  10,  2005  on our  audit  of the
consolidated  financial statements of Access Integrated  Technologies,  Inc. and
subsidiaries  as of March 31,  2005 and for the year then ended  included in the
Annual Report on Form 10-K for the year ended March 31, 2005. We also consent to
the  reference  to our firm under the  heading  "Experts"  in such  Registration
Statement.



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