Exhibit No. 23.2


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the  incorporation by reference in the  registration  statement on
Form S-3/A of Avenue  Entertainment  Group,  of our report dated April 12, 2000,
relating to the consolidated  balance sheet of Avenue  Entertainment Group as of
December  31,  1999  and the  related  consolidated  statements  of  operations,
stockholders'  equity and cash flows for the years ended  December  31, 1999 and
1998  which  report  appears  in the  Annual  Report  on Form  10-KSB  of Avenue
Entertainment Group and to the reference to our firm under the heading "Experts"
in the registration statement.


Our opinion  contains an explanatory  paragraph that states that the Company has
suffered net losses from  operations,  has a working capital  deficiency and has
incurred  accumulated  losses  through  December 31, 1999.  These  factors raise
substantial  doubt about the Company's  ability to continue as a going  concern.
The consolidated  financial statements do not include any adjustments that might
result from the outcome of this uncertainty.

New York, New York
February 9, 2001