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 of our report dated February 13, 1996, 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, 1995, filed with the Securities and Exchange Commission.


                                                               ERNST & YOUNG LLP

Cleveland, Ohio
June 12, 1996