EXHIBIT 23.1

                    CONSENT OF INDEPENDENT ACCOUNTANTS 

  We consent to the inclusion in this registration statement on Form S-1 of
our report dated September 25, 1996, except for Note 12, as to which the date
is November 18, 1996, on our audits of the financial statements of 4MC-
Burbank, Inc. and our report dated October 1, 1996, except for Note 2, as to
which the date is November 18, 1996, on our audit of the financial statement
of Four Media Company. We also consent to the reference to our firm under the
caption "Experts." 
                                          
                                          /s/ Coopers & Lybrand L.L.P. 
                                          _____________________________________
                                          Coopers & Lybrand L.L.P. 

Los Angeles, California 
February 3, 1997