EXHIBIT 23.1
                                                                                

                      CONSENT OF INDEPENDENT ACCOUNTANTS
                      ----------------------------------
                                        


     We consent to the incorporation by reference in the registration statement
of Four Media Company (the "Company") on Form S-8 (file No. 333-60009) of our
report dated October 21, 1998, on our audits of the consolidated financial
statements of the Company as of August 3, 1997 and August 2, 1998, and for the
years ended August 4, 1996, August 3, 1997 and August 2, 1998, which report is
included in this Annual Report on Form 10-K


                                  PricewaterhouseCoopers LLP


Los Angeles, CA

October 29, 1998