EXHIBIT 23.02



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



        We  consent  to the  incorporation  by  reference  in this  Registration
Statement  of Point 360 on Form S-8 of our  report,  dated  February  15,  2005,
included in and  incorporated  by reference in the Annual Report on Form 10-K of
Point 360 for the year ended December 31, 2004.



/S/ Singer Lewak Greenbaum & Goldstein LLP
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SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
May 25, 2005