-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000932440-05-000104.txt : 20050311
<SEC-HEADER>0000932440-05-000104.hdr.sgml : 20050311
<ACCEPTANCE-DATETIME>20050311170320
ACCESSION NUMBER:		0000932440-05-000104
CONFORMED SUBMISSION TYPE:	S-3
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20050311
DATE AS OF CHANGE:		20050311

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACCESS INTEGRATED TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0001173204
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				223720962

	FILING VALUES:
		FORM TYPE:		S-3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-123279
		FILM NUMBER:		05676171

	BUSINESS ADDRESS:	
		STREET 1:		55 MADISON AVE
		CITY:			MORRISTOWN
		STATE:			NJ
		ZIP:			07960
		BUSINESS PHONE:		973-290-0080
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-3
<SEQUENCE>1
<FILENAME>form-se_feb05pipe.txt
<DESCRIPTION>FORM S-3
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>ex5-1_994289.txt
<DESCRIPTION>EXHIBIT 5.1 - OPINION OF KELLEY DRYE & WARREN LLP
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>ex23-2_998326.txt
<DESCRIPTION>EXHBIT 23.2 - CONSENT OF PWC
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>4
<FILENAME>ex23-3_998893.txt
<DESCRIPTION>EXHIBIT 23.3 - CONSENT OF PDO SEIDMAN LLP
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>5
<FILENAME>ex23-4_998494.txt
<DESCRIPTION>EXHIBIT 23-4 - CONSENT OF SINGER LEWAK GREENBAUM
</DOCUMENT>
</SUBMISSION>