EXHIBIT 23.3

CONSENT OF INDEPENDENT
CERTIFIED PUBLIC ACCOUNTANTS

Harmony Holdings, Inc.
Minneapolis, Minnesota

We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement on Form S-4 of our report dated August 20, 1999, except for note 7 which is dated September 27, 1999, relating to the consolidated financial statements of Harmony Holdings, Inc. appearing in the Company’s Annual Report on Form 10-K for the year ended June 30, 1999. Our report contains an explanatory paragraph regarding Harmony Holdings, Inc.'s ability to continue as a going concern.

We also consent to the reference to us under the caption “Experts” in the Prospectus.

/s/ BDO SEIDMAN, LLP
BDO SEIDMAN, LLP
Milwaukee, Wisconsin

June 1, 2000.