Exhibit 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement and related prospectus on Form S-3 of Lions Gate Entertainment Corp.
of our report dated June 22, 2001 relating to the financial statements of
Mandalay Pictures, LLC for the year ended March 31, 2001, which appears in Lions
Gate Entertainment Corp.'s Annual Report on Form 10-K for the fiscal year ended
March 31, 2003.

/s/ PricewaterhouseCoopers

Century City, California
September 24, 2003