EXHIBIT 23.1

                             CONSENT OF BDO SEIDMAN, LLP


     We hereby consent to the incorporation by reference in the Registration
Statement on Form S-3 of our report dated August 18, 1997, on our audits of the
consolidated financial statements of American CinemaStores, Inc. as of May 31,
1997, and May 31, 1996, and for each of the two years then ended, which report
appears in Form 10-KSB and Form 10-KSB/A of American CinemaStores Inc. for the
fiscal year ended May 31, 1997.  We also hereby consent to the reference to our
firm under the caption "Experts" in the Registration Statement.




/s/ BDO SEIDMAN, LLP
Los Angeles, California
March 11, 1998