BIG DOG ENTERTAINMENT INC
SB-2/A, EX-23.2, 2000-09-19
MOTION PICTURE & VIDEO TAPE PRODUCTION
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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. 3 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
September 19, 2000






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