We hereby consent to the use in this Registration Statement on Form S-1 of our report dated June 2, 2006, except as to Segment Reporting and Earnings per Share described in Note 1 which is as of December 7, 2007, relating to the financial statements of Digital Domain (formerly known as Digital Domain, Inc.), which appears in such Registration Statement. We also consent to the references to us under the heading “Experts” in such Registration Statement.