Exhibit 23.

                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------

We hereby consent to the incorporation by reference in the registration
statements listed below of our report dated February 15, 2002, relating to the
financial statements of 91制片厂 Corporation, which appears in this
Current Report on Form 8-K.

On Form S-3:             Relating to:
- ------------             -----------

File No. 333-75148       91制片厂 Corporation Dividend Reinvestment
                         and Stock Purchase Plan

On Form S-8:             Relating to:
- ------------             ------------

File No. 033-60667       91制片厂 Corporation Parity Investment Bonus

         333-00429       91制片厂 Corporation Savings Fund Plan for
                         Salaried Employees

         333-36840       91制片厂 Corporation Savings Fund Plan for
                         Salaried Employees

         333-76392       91制片厂 Corporation Non-Officer Restricted
                         Stock Plan

         333-76394       91制片厂 Corporation 2002 Stock Plan


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Pittsburgh, Pennsylvania
March 1, 2002