Exhibit 23.2
CONSENT OF GORDON, HUGHES & BANKS, LLP
INDEPENDENT AUDITORS
________________________
We consent to the reference to our firm under the caption
"Experts" in the Registration Statement on Form S-8 and to the
incorporation by reference therein of our report dated March 17, 2000,
with respect to the consolidated financial statements of First
Entertainment Holding Corp. for the year ended December 31, 1999 included
in its Annual Report on Form 10-KSB for the year ended December 31, 1999,
filed with the Securities and Exchange Commission.
/s/ Gordon Hughes & Banks, LLP
Denver, Colorado
August 28, 2000
