EXHIBIT 23.1
                         CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 33-77816) pertaining to the Employees' incentive stock options and other
stock option and warrant agreements of Iwerks Entertainment, Inc. of our report
dated September 26, 2000 with respect to the consolidated financial statements
and schedule of Iwerks Entertainment, Inc. included in the Annual Report (Form
10-K) for the year ended June 30, 2000.



                                                          Ernst & Young LLP

Los Angeles, California
September 26, 2000