Exhibit 23.5

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

     We consent to the use in this Post-Effective Amendment No.2 to Registration
Statement No. 333-107711 of Access Integrated Technologies, Inc. on Form SB-2 of
our  report,  dated  January  28,  2005 of the  FiberSat  Global  Services,  LLC
financial  statements  for the year ended  December 31,  2003,  appearing in the
Prospectus, which is a part of such Registration Statement, and to the reference
to our firm under the caption "Experts" in the Prospectus, which is part of this
Registration Statement.


/s/ Singer Lewak Greenbaum & Goldstein LLP
Los Angeles, California
July 25, 2005