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
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Florham Park, New Jersey

August 16, 2005