EX-23.2 3 dex232.htm CONSENT OF BDO SEIDMAN, LLP

Consent of BDO Seidman, LLP

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 the Prospectus constituting a part of this Registration Statement on Form S-3 of our report dated November 10, 2004 relating to the financial statements and financial statement schedules of American Technology Corporation appearing in the Company’s Annual Report on Form 10-K for the year ended September 30, 2005. We also consent to the reference to us under the caption “Experts” in the Prospectus.

/s/ BDO Seidman, LLP

Costa Mesa, California

September 12, 2006