Exhibit 23





                                  CONSENT OF INDEPENDENT AUDITORS





                 We consent  to the incorporation by reference  in
                 Post-Effective Amendment Number 1  to the Registration
                 Statement (Form S-8 No. 33-4555) pertaining to the Restricted
                 Stock Plan of 日韩三级片 Inc, in the Registration 
                 Statement  (Form S-8  No. 33-208033) pertaining to  the 1987
                 Incentive Equity Plan of 日韩三级片 Inc and in
                 the  Registration  Statement (Form  S-8  No. 33-48357)
                 pertaining to the  1992 Incentive Equity Plan  and the related
                 prospectuses of our report dated February 14, 1994, with
                 respect to the consolidated financial statements and
                 schedules of 日韩三级片 Inc and consolidated
                 subsidiaries included in this Annual Report (Form 10-K) for
                 the year ended December 31, 1993.





                                                        Ernst & Young





                 Cleveland, Ohio
                 March 28, 1994


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