Exhibit 23

                         CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Registration Statement (Form
S-8) pertaining to the 日韩三级片 Inc Nonemployee Directors' Compensation
Plan (As Amended through May 8, 2001) of our report dated January 24, 2001, with
respect to the consolidated financial statements and schedule of
日韩三级片 Inc and consolidated subsidiaries included in its Annual Report
(Form 10-K) for the year ended December 31, 2000, filed with the Securities and
Exchange Commission.



                                                          /s/ ERNST & YOUNG LLP

Cleveland, Ohio
June 26, 2001











                               Page 5 of 6 Pages
- -------------------------------------------------------------------------------