EXHIBIT 23.1

                  CONSENT OF REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the references to our firm under the caption "Experts" and to the
use of our report dated February 20, 2004 in the Registration Statement
(333-120286) on Form F-4 and related Prospectus of Net Servicos de Comunicacao
S.A., for the registration of its offer to exchange US$76,593,068 7.0% Senior
Secured Notes due 2009 and cash for US$97,692,000 12 5/8% Senior Guaranteed
Notes due 2004.

                   Ernst & Young Auditores Independentes S.S.

                          /s/ Pedro L. Siqueira Farah

                                     Partner

Sao Paulo, Brazil
February 3, 2005



February 3, 2005

The Board of Directors and Stockholders of
Net Servicos de Comunicacao S.A.

We are aware of the inclusion in this Registration Statement (333-120286) on
Form F-4 and related Prospectus of Net Servicos de Comunicacao S.A. (the
"Company"), for the registration of its offer to exchange US$76,593,068 7.0%
Senior Secured Notes due 2009 and cash for US$97,692,000 12 5/8% Senior
Guaranteed Notes due 2004, of our report dated November 5, 2004, relating to the
unaudited condensed interim financial statements of the Company as of and for
the nine-month period ended September 30, 2004, which are including in this
Registration Statement.

Sincerely,

                           /s/ Pedro L Siqueira Farah
                                     Partner



                  CONSENT OF REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the references to our firm under the caption "Experts" and to the
use of our report dated December 23, 2004 relating to the audited financial
statements of CMA Participacoes S.A., in the Registration Statement (333-120286)
on Form F-4 and related Prospectus of Net Servicos de Comunicacao S.A., for the
registration of its offer to exchange US$76,593,068 7.0% Senior Secured Notes
due 2009 and cash for US$97,692,000 12 5/8% Senior Guaranteed Notes due 2004.

                   Ernst & Young Auditores Independentes S.S.

                          /s/ Pedro L. Siqueira Farah
                                     Partner

Sao Paulo, Brazil
February 3, 2005



February 3, 2005

The Board of Directors and Stockholders of
Net Servicos de Comunicacao S.A.


We are aware of the inclusion in this Registration Statement (333-120286) on
Form F-4 and related Prospectus of Net Servicos de Comunicacao S.A., for the
registration of its offer to exchange US$76,593,068 7.0% Senior Secured Notes
due 2009 and cash for US$97,692,000 12 5/8% Senior Guaranteed Notes due 2004, of
our report dated December 23, 2004, relating to the unaudited condensed interim
financial statements of CMA Participacoes S.A., as of and for the nine-month
period ended September 30, 2004.

Sincerely,

                           /s/ Pedro L Siqueira Farah
                                     Partner