EXHIBIT 23.1

KPMG Peat Marwick LLP

 Two Central Park Plaza         Telephone 402 348 1450   Telefax 402 348 0152
 Suite 1501
 Omaha, NE.  68102

 233 South 13th Street, Suite 1600  Telephone 402 476 1216  Telefax 402 476 1944
 Lincoln, NE.  68508-2041









                                 ACCOUNTANTS' CONSENT


The Board of Directors
Ballantyne of Omaha, Inc.

We consent to incorporation by reference in the registration statement 
(No. 333-03849) on Form S-8 of Ballantyne of Omaha, Inc. of our report, dated 
January 23, 1998, relating to the consolidated balance sheets of Ballantyne 
of Omaha and subsidiaries as of December 31, 1997 and 1996, and the related 
consolidated statements of income, retained earnings and cash flows for each 
of the years in the three-year period ended December 31, 1997, and related 
schedule, which report appears in the December 31, 1997 annual report on Form 
10-K of Ballantyne of Omaha, Inc.

                                   KPMG Peat Marwick LLP




Omaha, Nebraska
October 14, 1998