Exhibit 16.1



December 12, 2001




Securities and Exchange Commission
450 Fifth Street, N.W.

Washington, D.C. 20549



Gentlemen:


We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event that  occurred on November  30,  2001,  to be filed by our former  client,
nStor  Technologies,  Inc. We agree with the statements  contained in paragraphs
(ii),  (iv),  (v),  (vi) and (vii) made in response to that Item insofar as they
related to our firm.

Very truly yours,

/s/ BDO Seidman, LLP

BDO Seidman, LLP
Costa Mesa, California