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                                                                    EXHIBIT 23.3


                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


We hereby consent to the use in the Prospectus constituting part of this
Registration Statement on Form S-4 of Regal Cinemas, Inc. of our report dated
February 28, 1997, relating to the financial statements of Act III Cinemas,
Inc., which appears in such Prospectus.  We also consent to the reference to us
under the heading "Experts" in such Prospectus.





                                                  /s/ PRICEWATERHOUSECOOPERS LLP

                                                      

   
Portland, Oregon
October 12, 1998