Exhibit 23.2


INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Amendment 2 to Registration
Statement No. 333-105386 on Form S-4 of PEI Holdings, Inc and the additional
registrants named in the Table of Additional Registrants of our report dated
February 22, 2002 on the consolidated financial statements of Playboy TV
International, LLC. and subsidiaries as of and for the years ended December 31,
2001 and 2000 (which report expresses an unqualified opinion and includes an
explanatory paragraph relating to the entity's ability to continue as a going
concern), appearing in the Current Report on Form 8-K of Playboy Enterprises,
Inc. dated July 24, 2003 and to the reference to us under the heading "Experts"
in the Prospectus, which is part of this Registration Statement.



/s/ Deloitte & Touche LLP

Miami, Florida
July 24, 2003