Exhibit 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in Registration  Statement on Forms
S-8 (Nos.  333-69174 and 333-69168) of Point.360 and  subsidiaries of our report
dated  February  19,  2004,  appearing  in this  Annual  Report  on Form 10-K of
Point.360 and subsidiaries for the year ended December 31, 2003.

Singer Lewak Greenbaum & Goldstein LLP (signed)
March 19, 2004