Exhibit 99.2


                      CONSENT OF JEFFERIES & COMPANY, INC.

                  We hereby consent to (i) the inclusion in the proxy
statement/prospectus of Source Interlink Companies, Inc. ("Source Interlink")
(the "proxy statement/prospectus") forming a part of this Registration Statement
of Source Interlink on Form S-4 of our opinion dated November 18, 2004 to the
Board of Directors of Source Interlink attached as Appendix B to the proxy
statement/prospectus, and (ii) references to our name under the following
captions in the proxy statement/prospectus: "Summary -- Opinion of Source
Interlink's Financial Advisor," "The Merger -- Background of the Merger," and
"The Merger -- Reasons of Our Board of Directors for the Merger." In giving such
consent, we do not admit that we come within the category of persons whose
consent is required under Section 7 of the Securities Act of 1933 or the rules
and regulations of the Securities and Exchange Commission promulgated
thereunder, nor do we thereby admit that we are experts with respect to any part
of such Registration Statement within the meaning of the term "experts" as used
in the Securities Act of 1933 or the rules and regulations of the Securities and
Exchange Commission promulgated thereunder.



                          /s/ Jefferies & Company, Inc.

December 23, 2004