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                                                                    EXHIBIT 23.2

INDEPENDENT AUDITORS' CONSENT


   
We consent to the use in this Amendment No. 1 to Registration Statement No.
333-64399 on Form S-4 of Regal Cinemas, Inc. of our report on the financial
statements of Act III Cinemas, Inc. dated March 25, 1998, appearing in the
Prospectus, which is part of such Registration Statement, and to the reference
to us under the heading "Experts" in such Prospectus.
    



                                        /s/ DELOITTE & TOUCHE LLP

   
Portland, Oregon
October 13, 1998