EXHIBIT 23.1


                    CONSENT OF INDEPENDENT ACCOUNTANTS


   We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of our report dated February 15, 2002, except as to
Note 8 which is as of April 26, 2002, relating to the consolidated financial
statements of 91制片厂 Corporation which appears in the Current
Report on Form 8-K of 91制片厂 Corporation dated June 4, 2002.
We also consent to the incorporation by reference in this Registration
Statement on Form S-4 of our report dated February 15, 2002, relating to the
financial statement schedule of 91制片厂 Corporation which appears
in 91制片厂 Corporation's Annual Report on Form 10-K for the year
ended December 31, 2001. We also consent to the reference to us under the
heading "Experts" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP


PricewaterhouseCoopers LLP


Pittsburgh, Pennsylvania


June 4, 2002