Exhibit 23.1
                          DAVIS ACCOUNTING GROUP, P.C.
                       A Certified Public Accounting Firm
            337 South Main Street, Suite 120, Cedar City, Utah 84720
                       (435) 865-2808 o FAX (435) 865-2821


Mr. Cameron Lamb, CEO
Friday Night Entertainment Corporation
1416  North La Brea Avenue
Hollywood, California 90028

Dear Mr. Lamb,

                         CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation in Amendment No. 2 to the Registration Statement
of Friday  Night  Entertainment  Corporation  on Form SB-2 of our  report on the
financial  statements of the Company as its independent  auditors dated November
9, 2004, as of and for the period ended June 30, 2004. We further consent to the
reference to us in the sections  Changes In and  Disagreements on Accounting and
Financial  Disclosures  and  Experts  in  Amendment  No.  2 to the  Registration
Statement on Form SB-2.

Respectfully submitted,

/s/ Davis Accounting Group P.C.

Cedar City, Utah
December 21, 2004