EXHIBIT 23.3

                         CONSENT OF INDEPENDENT AUDITORS

The Board of Directors
Interactive Network, Inc.:

I consent to the use in this Amendment No. 1 to Form 10-K of my report dated
August 29, 2001 relating to the consolidated statements of operations,
shareholders' deficit and cash flows of TWIN Entertainment, Inc. as of December
31, 2000.



                              Marc Lumer & Company

San Francisco
December 3, 2001