CONSENT OF INDEPENDENT AUDITORS

   We consent to the inclusion of our report dated June 25, 1997 with respect 
to the balance sheet of KFAB-AM, KGOR-FM and Business Music Service, 
divisions of Henry Broadcasting Company as of June 30, 1996, and the related 
statements of operations and stockholders deficiency and cash flows for the 
six months then ended, which report appears in the Form 8-K/A Amendment No. 1 
of Triathlon Broadcasting Company dated August 13, 1997, and to the 
incorporation by reference of such financial statements in Registration 
Statement No. 333-21267 of Triathlon Broadcasting Company. 

                                          Miller, Kaplan, Arase & Co. 

North Hollywood, California 
August 13, 1997