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. 4 to the Registration Statement on Form SB-2 of Harbour
Entertainment Inc. (formerly Big Dog Entertainment, Inc.)
/s/ Richard A. Eisner & Company, LLP
Richard A. Eisner & Company, LLP
New York, New York
September 28, 2000