Exhibit 23.2


            Consent of Independent Registered Public Accounting Firm





We consent to the incorporation by reference in the Registration Statement (Form
S-8 No.333-63515) pertaining to the Stock Compensation Program and 1994
Non-Employee Director Stock Option Plan of Emerson Radio Corp. and Subsidiaries
of our report dated May 19, 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.


                                                      /s/ Ernst & Young LLP
                                                      ---------------------


New York, New York
June 27, 2005