Exhibit 23.2

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

American Technology Corporation
San Diego, California

            We hereby consent to the incorporation by reference in this Registration Statement on Form S-3 of our report dated November 10, 2004, except for Note 14 as to which the date is December 23, 2004, relating to the financial statements and financial statement schedules, which appears in American Technology Corporation’s Annual Report on Form 10-K for the fiscal year ended September 30, 2004. We also consent to the reference to us under the heading “Experts” in such Registration Statement.

/s/ BDO Seidman, LLP               
BDO Seidman, LLP

Costa Mesa, California
January 21, 2005