CONSENT OF INDEPENDENT AUDITORS

          We consent to the reference to our firm under the caption "Experts"
in the Registration Statement (From S-3 No. 333-48455) and related Prospectus
of Iwerks Entertainment, Inc. for the registration of 299,101 shares of its
common stock and to the incorporation by reference therein of our report dated
August 5, 1997, with respect to the consolidated financial statements and
schedule of Iwerks Entertainment, Inc. included in its Annual Report (Form
10-K) for the year ended June 30, 1997 filed with the Securities Exchange
Commission. 
    


                                             /s/ Ernst & Young LLP
                                             ERNST & YOUNG LLP


April 9, 1998