EXHIBIT (23)-2
 
                        CONSENT OF INDEPENDENT AUDITORS
 

We consent to the reference to our firm under the caption "Experts" in 
Amendment No. 1 to the Registration Statement (From S-4 N0. 333-2724) and
the related Prospectus of Cobb Theatres, L.L.C. and Cobb Finance Corp. for
the registration of $85,000,000 of 10 5/8% New Senior Secured Notes due
2003 and also to the use of our report dated November 15, 1994 on the
Combined Financial Statements of Cobb Theatres Group included in the
Registration Statement.



 
                                          LAROCCA & CO., P.C.
 

Birmingham, Alabama
June 6, 1996