EXHIBIT (23)-2
 
                        CONSENT OF INDEPENDENT AUDITORS
 
    We consent to the reference to our firm under the captions "Experts" and to
the use of our reports dated November 15, 1994 (i) on the Combined Financial
Statements of Cobb Theatres Group, (ii) on the Financial Statements of R. C.
Cobb, Inc., and (iii) on the Financial Statements of Cobb Theatres II, Inc. in
Amendment No. 2 to the Registration Statement (Form S-4 No. 333-2724) and the
related Prospectus of Cobb Theatres, L.L.C. and Cobb Finance Corp. for the
registration of $85,000,000 10 5/8% New Senior Secured Notes due 2003.

 
                                          LAROCCA & Co., P.C.
 


Birmingham, Alabama
July 17, 1996