<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>dex231.txt
<DESCRIPTION>CONSENT OF INDEPENDENT CERTIFIED ACCOUNTANTS
<TEXT>
<PAGE>


                                                                    Exhibit 23.1




                             CONSENT OF INDEPENDENT
                          CERTIFIED PUBLIC ACCOUNTANTS

American Technology Corporation
San Diego, California

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 16, 2001 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, 2001.


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

Denver, Colorado
December 27, 2001


</TEXT>
</DOCUMENT>
