Jay J. Shapiro, C.P.A.
A Professional Corporation
16501 Ventura Boulevard
Suite 650
Encino, California 91436
Tel.(818)990-4878 Fax.(818)990-4944



April 30, 1997

Mr. Art Newberger
Digital Technologies Media Group, Inc.
15840 Ventura Boulevard, #310
Encino, California 91436

Dear Art:

As you are aware I was  initially  engaged in 1996 by you and Mr.  David  Kekich
("Kekich" to perform an audit exam inanition with respect to December 31, 1995.

Due to the discovery of subsequent  facts after issuance of my auditor's  report
including:

1.   Acceptance and delivery  problems with respect to certain film products and
     $1 million overstatement of accounts receivable booked by management.

2.   Distribution  rights  transactions  with CSI and several  misunderstandings
     regarding CSI ownership  and effective  control  resulting in your improper
     use for purchase  accounting with a related entity.  Assets and equity were
     overstated by $3 million;

3.   Accounting relative to the merger with Miller & Benson International.

I have  reissued  your 1995 report fon two  occasions  with several  adjustments
during the 1996 audit examination.

These   inaccurate   management   representations.   this  type  of   accounting
environment,  and your  misunderstandings  relative  to several  mistakes in the
application of generally accepted principles, must be immediately addressed. The
financial  statements  and  internal  control  system  of the  Company  are  the
responsibility  of  corporate   management.   It  appears  that  the  additional
management strength is needed to function effectively at the corporate level.

It is my responsibility to opine on the above matters.

Accordingly,  I must request that you immediately hire a qualified individual to
serve as your Chief Financial Officer.

Also, you should mail the restated  financial  statements and the 1996 Form 10-K
to all users i.e. Kekich and the ten former debtholders  associated with Kekich.
A cover  letter from you should  explain the  reasons for  restatements  and the
resulting  financial impact. You should emphasize that the users should not rely
on the previously issued financial statements.

These  actions are  necessary  for me to  continue to serve as your  independent
auditor.

Please contact me if you have any questions.

Sincerely,

/s/Jay J. Shapiro
-----------------
JJS/aar

<PAGE>



Jay J. Shapiro, C.P.A.
A Professional Corporation
16501 Ventura Boulevard
Suite 650
Encino, California 91436
Tel.(818)990-4878 Fax.(818)990-4944



May 13, 1997

Mr. Art Newberger, Chief Executive Officer
Digital Technologies Media Group, Inc.
15840 Ventura Boulevard, #310
Encino, California 91436

Dear Mr. Newberger:

I have not received an  appropriate  response to my letter dated April 30, 1997,
and accordingly hereby terminate my professional relationship with your company.
Please comply with #6 of our engagement  contract and remit the sum of $4,405.00
immediately.

This  is  to  confirm  that  the  client-auditor  relationship  between  Digital
Technologies  Media  Group,  Inc. and JAY J.  SHAPIRO,  C.P.A.,  a  professional
corporation has ceased.

Sincerely,

/s/Jay J. Shapiro
-----------------
JJS/aar

cc: Chief Accountant-Securities and Exchange Commission Director-AICPA,SECPS