CONSENT OF INDEPENDENT
                          CERTIFIED PUBLIC ACCOUNTANTS


The Board of Directors
American Technology Corporation

We hereby consent to the incorporation by reference in the Registration
Statements on Forms S-8 (File No. 333-09265, File No. 333-09269, File No. 333-
23845 and File No. 333-59929) and Forms S-3 (File No. 333-27455, File No. 333-
36003, File No. 333-71351 and File No. 333-36000) of our report dated November
17, 2000 relating to the financial statements of American Technology Corporation
appearing in the Company's Annual Report on Form 10-K for the year ended
September 30, 2000.


                                                      /s/ BDO SEIDMAN, LLP
                                                      --------------------
                                                          BDO Seidman, LLP

Denver, Colorado
December 28, 2000