Exhibit 23.3


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement on Form S-3 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 its  Annual  Report on Form
10-KSB 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
December 20, 2005