EXHIBIT 23


                         CONSENT OF INDEPENDENT AUDITORS


We consent to the  incorporation by reference in the  Registration  Statement of
Emerson  Radio  Corp.  (Form  S-8  No.   333-63515)   pertaining  to  the  Stock
Compensation  Program and 1994  Non-Employee  Director Stock Option Plan, of our
report dated June 28, 2002 with respect to the consolidated financial statements
and schedules of Emerson  Radio Corp.  and  Subsidiaries  included in the Annual
Report (Form 10-K) for the year ended March 31, 2002,  filed with the Securities
and Exchange Commission.




New York, New York
July 15, 2002