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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 7KjcsBTCcAdOthezeM8p1w==

<SEC-DOCUMENT>0001181431-03-024277.txt : 20030924
<SEC-HEADER>0001181431-03-024277.hdr.sgml : 20030924
<ACCEPTANCE-DATETIME>20030924185834
ACCESSION NUMBER:		0001181431-03-024277
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20030919
FILED AS OF DATE:		20030924

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			IRISH JAMES M
		CENTRAL INDEX KEY:			0001239809

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24248
		FILM NUMBER:		03908892

	MAIL ADDRESS:	
		STREET 1:		13114 EVENING CREEK DR
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92128

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERICAN TECHNOLOGY CORP /DE/
		CENTRAL INDEX KEY:			0000924383
		STANDARD INDUSTRIAL CLASSIFICATION:	HOUSEHOLD AUDIO & VIDEO EQUIPMENT [3651]
		IRS NUMBER:				870361799
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	BUSINESS ADDRESS:	
		STREET 1:		13114 EVENING CREEK DRIVE SOUTH
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92128
		BUSINESS PHONE:		6196792114
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>rrd19110.xml
<DESCRIPTION>FORM 4
<TEXT>
<XML>
<?xml version="1.0"?><ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType><periodOfReport>2003-09-19</periodOfReport><notSubjectToSection16>1</notSubjectToSection16>
    <issuer>
        <issuerCik>0000924383</issuerCik>
        <issuerName>AMERICAN TECHNOLOGY CORP /DE/</issuerName>
        <issuerTradingSymbol>atco</issuerTradingSymbol></issuer><reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001239809</rptOwnerCik>
            <rptOwnerName>IRISH JAMES M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>14637 VIA BETTONA</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>SAN DIEGO</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>92127</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
<isDirector>1</isDirector><isOfficer>1</isOfficer><isTenPercentOwner>0</isTenPercentOwner><isOther>0</isOther><officerTitle>CEO</officerTitle></reportingOwnerRelationship></reportingOwner><derivativeTable><derivativeTransaction><securityTitle><value>Employee Stock Option right to buy</value></securityTitle><conversionOrExercisePrice><value>3.43</value></conversionOrExercisePrice><transactionDate><value>2003-09-19</value></transactionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>S</transactionCode><equitySwapInvolved>0</equitySwapInvolved><footnoteId id="F1"/></transactionCoding><transactionAmounts><transactionShares><value>25000</value></transactionShares><transactionPricePerShare><value>99750</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><value>2003-05-10</value><footnoteId id="F2"/></exerciseDate><expirationDate><value>2008-02-10</value><footnoteId id="F2"/></expi
rationDate><underlyingSecurity><underlyingSecurityTitle><value>common stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>25000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>0</value><footnoteId id="F1"/></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></derivativeTransaction><derivativeTransaction><securityTitle><value>Employee stock option right to buy</value></securityTitle><conversionOrExercisePrice><value>3.30</value></conversionOrExercisePrice><transactionDate><value>2003-09-19</value></transactionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>S</transactionCode><equitySwapInvolved>0</equitySwapInvolved><footnoteId id="F1"/></transactionCoding><transactionAmounts><transactionShares><value>25000</value></transactionShares><transactionPricePerShare><value>103000
</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><value>2003-05-09</value><footnoteId id="F3"/></exerciseDate><expirationDate><value>2008-05-09</value><footnoteId id="F3"/></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>common stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>25000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>0</value><footnoteId id="F1"/></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></derivativeTransaction></derivativeTable><footnotes><footnote id="F1">Effective 9/19/03, the reporting person resigned as CEO of the REgistrant, and resigned as a director on 9/22/03. In connection with the reporting person's resignation the Registrant agree to purchase the REg
istrant's vested options as separation compensation. The reporting person's unvested options automatically expired unexercised</footnote><footnote id="F2">The option intially vested as to 25,000 shares on 5/10/03, and would have vested in equal annual installments of 25,000 shares thereafter. The option had an original expiration date of 2/10/08, but due to the reporting person's resignation, would have expired on 12/19/03.</footnote><footnote id="F3">The option initally vested as to 12,500 shares on 5/9/03, 12,500 shares on 6/30/03 and would have vested in qtrly installments of 12,500 shares thereafter. The option had an original expiration date of 5/9/08, but due to the reporting person's resignation, would have expired on 12/19/03.</footnote></footnotes><ownerSignature><signatureName>Renee Warden, Attorney in Fact</signatureName><signatureDate>2003-09-24</signatureDate></ownerSignature></ownershipDocument>



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<DOCUMENT>
<TYPE>EX-24.
<SEQUENCE>3
<FILENAME>rrd10963_12560.htm
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>
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<HEAD>
<TITLE>
rrd10963_12560.html
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<PRE>
POWER OF ATTORNEY


	Know all by these presents, that the undersigned hereby constitutes and appoints each of Elwood G. Norris, James Irish and Renee Warden, signing singly, the undersigned's true and lawful attorney-in-fact to:

	(1)	execute for and on behalf of the undersigned, in the undersigned's capacity as an officer, director or beneficial owner of more than ten percent of any registered class of the securities of American Technology Corporation, or one or more of its subsidiaries (the "Company"), Forms 3, 4 and 5 in accordance with Section 16(a) of the Securities Exchange Act of 1934 and the rules thereunder;

	(2) 	do and perform any and all acts for and on behalf of the undersigned which may be necessary or desirable to complete and execute any such Form 3, 4 or 5 and file such form with the United States Securities and Exchange Commission and any stock exchange or similar authority; and

	(3)	take any other action of any type whatsoever in connection with the foregoing which, in the opinion of such attorney-in-fact, may be of benefit to, and in the best interest of, or legally required by, the undersigned.

	The undersigned hereby grants to each such attorney-in-fact full power and authority to do and perform any and every act and thing whatsoever requisite, necessary or proper to be done in the exercise of any of the rights and powers herein granted, as fully to all intents and purposes as the undersigned might or could do if personally present, with full power of substitution or revocation, hereby ratifying and confirming all that such attorney-in-fact, or such attorney-in-fact's substitute or substitutes, shall lawfully do or cause to be done by virtue of this power of attorney and rights and powers herein granted.  The undersigned acknowledges that the foregoing attorneys-in-fact, in serving in such capacity at the request of the undersigned, are not assuming, nor is the Company assuming, any of the undersigned's responsibilities to comply with Section 16 of the Securities Exchange Act of 1934.

	This Power of Attorney shall remain in full force and effect until the undersigned is no longer required to file Forms 3, 4 and 5 with respect to the undersigned's holdings of and transactions in securities issued by the Company, unless earlier revoked by the undersigned in a signed writing delivered to the foregoing attorneys-in-fact.

	IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to be executed as of this 1st day of July 2003.

						_____/s/ James M. Irish______________
						                           Signature
						Print Name: James M. Irish







108623.000002/356947.01






</PRE>
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