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 30, 2003 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, 2003, filed with the Securities
and Exchange Commission.

                                                     /s/ ERNST & YOUNG LLP
New York, New York
July 11, 2003