<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ex23-1.txt
<DESCRIPTION>EXHIBIT 23.1
<TEXT>

<PAGE>   1

                                                                    EXHIBIT 23.1










                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


We consent to the incorporation by reference of our report dated March 10, 2000,
in the Registration Statement on Form S-8, of Spatializer Audio Laboratories,
Inc.




/s/ Farber & Hass LLP
Oxnard, California
July 11, 2000

</TEXT>
</DOCUMENT>
