EXHIBIT 23.1

                         CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statement (Form
S-8)  pertaining  to the 1996 and  1997  Stock  Option  Plans of  Network  Event
Theater,  Inc.  of our  report  dated  August  21,  1998,  with  respect  to the
consolidated financial statements of Network Event Theater, Inc. included in its
Annual  Report  (Form  10-KSB)  for the year ended June 30,  1998 filed with the
Securities and Exchange Commission.

                                                              Ernst & Young LLP

New York, New York
January 28, 1999