CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


To the Stockholders and Board of Directors of
   United Film Distributors, Inc.
   Los Angeles, California




                  We hereby consent to the use in the Prospectus  constituting a
part of this  Registration  Statement on Form SB-2 of our report dated  November
15,  1996,  relating to the  consolidated  financial  statements  of United Film
Distributors, Inc. which is contained in the Prospectus.
                  We also  consent  to the  reference  to us under  the  caption
"Experts" in the Prospectus.




                                        MOORE STEPHENS, P.C.
                                        Certified Public Accountants.

Cranford, New Jersey
June 12, 1997