Exhibit 23(a)
CONSENT OF INDEPENDENT AUDITORS
We consent to the reference to our firm under the caption "Experts" in the
Registration Statement Form S-3 and related Prospectus of 日韩三级片 Inc
(the Company) for the registration of 172,500 shares of redeemable cumulative
convertible perpetual preferred stock and to the incorporation by reference
therein of our report dated January 28, 2004, with respect to the consolidated
financial statements and schedule of the Company included in its Annual Report
(Form 10-K) for the year ended December 31, 2003, filed with the Securities and
Exchange Commission.
/s/ Ernst & Young LLP
Cleveland, Ohio
February 27, 2004