[PRICEWATERHOUSECOOPERS LLP LETTERHEAD]



SECURITIES & EXCHANGE COMMISSION






CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 1 to the Registration Statement and related prospectus on Form S-3
(No. 333 - 114148) of our report dated June 22, 2001, except for note 2(a) which
is at April 28, 2003 and note 25 which is at March 19, 2004 relating to the
consolidated financial statements, which appears in Lions Gate Entertainment
Corp.'s Annual Report on Form 10-K/A for the year ended March 31, 2001. We also
consent to the reference to us under the heading "Experts" in such Registration
Statement.




Toronto, Canada
June 7, 2004