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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                    FORM 8-K

                                 CURRENT REPORT

     PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

                                FEBRUARY 10, 2005
                        (Date of earliest event reported)

                      ACCESS INTEGRATED TECHNOLOGIES, INC.
             (Exact name of registrant as specified in its charter)

        DELAWARE                     001-31810                   22-3720962
(State or other jurisdiction    (Commission File Number)        (IRS Employer
    of incorporation)                                        Identification No.)


    55 MADISON AVENUE, SUITE 300, MORRISTOWN, NEW JERSEY          07960
          (Address of principal executive offices)             (Zip Code)


                                  973-290-0080
              (Registrant's telephone number, including area code)

         Check the  appropriate  box below if the Form 8-K filing is intended to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (SEE General Instruction A.2. below):

         |_|   Written communications pursuant to Rule 425 under  the Securities
Act (17 CFR 230.425)

         |_|   Soliciting  material pursuant to Rule  14a-12 under  the Exchange
Act (17 CFR 240.14a-12)

         |_|   Pre-commencement communications  pursuant to  Rule 14d-2(b) under
the Exchange Act (17 CFR 240.14d-2(b))

         |_|   Pre-commencement  communications  pursuant to Rule 13e-4(c) under
the Exchange Act (17 CFR 240.13e-4(c))

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ITEM 2.02.        RESULTS OF OPERATIONS AND FINANCIAL CONDITION

         On  February  10,  2005,  Access  Integrated  Technologies,  Inc.  (the
"Company")  issued a press  release  announcing  its  financial  results for the
fiscal quarter ended December 31, 2004.

         Such press release  contains EBITDA and adjusted EBITDA  information in
the discussion of the Company's  financial results.  EBITDA represents  earnings
before interest, taxes, depreciation and amortization,  amortization of software
development costs, and other  income/(expense),  net. Adjusted EBITDA represents
earnings before interest, taxes, depreciation and amortization,  amortization of
software development costs, other  income/(expense),  net,  non-recurring items,
and non-cash stock-based compensation.

         EBITDA  and  adjusted   EBITDA  are  not   measurements   of  financial
performance under accounting  principles generally accepted in the United States
of America and may not be comparable to other similarly titled measures of other
companies.  The Company uses each of EBITDA and  adjusted  EBITDA as a financial
metric to measure the financial  performance of the business because  management
believes it provides  additional  information with respect to the performance of
its  fundamental  business  activities.  For this reason,  the Company  believes
EBITDA  and  adjusted  EBITDA  will  also be  useful to  others,  including  its
stockholders, as valuable financial metrics.

         Management  presents  adjusted EBITDA because it believes that adjusted
EBITDA  is a useful  supplement  to net  income  as an  indicator  of  operating
performance.  Management also believes that adjusted EBITDA is an  industry-wide
financial  measure  that  is  useful  both  to  management  and  investors  when
evaluating  the Company's  performance  and comparing our  performance  with the
performance  of our  competitors.  Management  also  uses  adjusted  EBITDA  for
planning purposes,  as well as to evaluate the Company's  performance because it
believes that adjusted EBITDA more accurately reflects the Company's results, as
it excludes  certain  items,  in particular  non-cash  stock-based  compensation
charges,  that management believes are not indicative of the Company's operating
performance.

         The  Company  believes  that each of EBITDA  and  adjusted  EBITDA is a
performance  measure and not a liquidity measure,  and a reconciliation  between
net income and EBITDA and adjusted EBITDA is provided in the financial  results.
EBITDA and adjusted EBITDA should not be considered as alternatives to operating
or net income as an indicator of  performance or as an alternative to cash flows
from  operating  activities  as an  indicator  of cash  flows,  in each  case as
determined in accordance with accounting  principles  generally  accepted in the
United States of America, or as a measure of liquidity.

         A copy of such press  release is  attached  as Exhibit  99.1 hereto and
incorporated herein by reference.

         The information in this Form 8-K and the exhibit  attached hereto shall
not be deemed "filed" for purposes of Section 18 of the Securities  Exchange Act
of 1934 (the  "Exchange  Act") or otherwise  subject to the  liabilities of that
section,  nor shall it be deemed  incorporated  by reference in any filing under
the  Securities  Act of 1933 or the  Exchange  Act,  regardless  of any  general
incorporation language in such filing.


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                                    SIGNATURE

         Pursuant to the  requirements  of the Securities  Exchange Act of 1934,
the  Registrant  has duly  caused  this report to be signed on its behalf by the
undersigned thereunto duly authorized.

                                     ACCESS INTEGRATED TECHNOLOGIES, INC.


                                     By:   /S/ A. DALE MAYO
                                           ______________________________
                                           A. Dale Mayo
                                           President and Chief Executive Officer
                                           (Principal Executive Officer)

                                     By:   /S/ BRIAN D. PFLUG
                                           ______________________________
                                           Brian D. Pflug
                                           Senior Vice President - Accounting &
                                           Finance
                                           (Principal Financial Officer)

Date:  February 10, 2005




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                                  EXHIBIT INDEX

EXHIBIT NO.                DESCRIPTION
___________                _____________________________________________________
                                                                                
99.1                       Press Release,  dated  February 10, 2005,  announcing
                           Access Integrated Technologies, Inc.'s fiscal quarter
                           ended December 31, 2004 financial results.



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