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                                                                   EXHIBIT 23.1




INDEPENDENT AUDITORS' CONSENT



We consent to the use in this Registration Statement of Cinemark USA, Inc. on
Form S-4 of our report dated March 10, 1997, (which report includes an
explanatory paragraph concerning the Company's change in 1996 in its method of
accounting for the impairment of long lived assets and long lived assets to be
disposed of to conform with Statement of Financial Accounting Standards No.
121) appearing in the Prospectus, which is a part of this Registration
Statement, and to the reference to us under the heading "Experts" in such
Prospectus.



DELOITTE & TOUCHE LLP



August 5, 1997
Dallas, Texas