EXHIBIT 23.4

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We  consent  to  the  inclusion  in  the  Post-Effective   Amendment  No.  2  to
Registration  Statement on Form SB-2  (Registration  No.  333-107711)  of Access
Integrated Technologies, Inc. and subsidiaries of our report dated June 10, 2005
on our audit of the  consolidated  financial  statements  of  Access  Integrated
Technologies,  Inc. and  subsidiaries as of March 31, 2005 and for the year then
ended. We also consent to the reference to our firm under the heading  "Experts"
in such Registration Statement.



/s/Eisner LLP


Florham Park, New Jersey
July 26, 2005