INDEPENDENT AUDITORS' CONSENT


  We consent to the reference to our firm under the caption "Experts" and to the
  use of our report dated  December 17, 1999 (with respect to Note E, January 3,
  2000,  Note F, February 16, 2000, Note K, June 1, 2000 and Note B[8], June 12,
  2000) in Amendment No. 2 to the Registration Statement on Form SB-2 of Harbour
  Entertainment Inc. (formerly Big Dog Entertainment, Inc.).

  /s/ Richard A. Eisner & Company, LLP

  New York, New York
  July 20, 2000



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