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                                                                    EXHIBIT 23.2

                      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 for the years ended August
3, 1997 and August 3, 1998, which report is included in this Annual Report on
Form 10-K.

PricewaterhouseCoopers LLP

Los Angeles, CA
October 28, 1999