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                                                                    EXHIBIT 23.4



                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in the registration statement of 
Regal Cinemas, Inc. on Form S-4 of our report dated February 6, 1998, on our 
audits of the consolidated financial statements of Regal Cinemas, Inc. as of 
January 2, 1997 and January 1, 1998, and for each of the three years in the 
period ended January 1, 1998, which report is included in the Annual Report on 
Form 10-K of Regal Cinemas, Inc. for the year ended January 1, 1998, filed with 
the Securities and Exchange Commission. We also consent to the references to 
our firm under the captions "Experts" and "Selected Historical Consolidated 
Financial Data."



                                        PricewaterhouseCoopers LLP


Knoxville, Tennessee
December 29, 1998