Emerson Radio (MSN) 8-K Changes in registrant's certifying accountant

Exhibit 16.1

April 2, 2004

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Gentlemen:

We have read Item 4 of Form 8-K dated April 2, 2004, of Emerson Radio Corp. (“the Company”) and are in agreement with the statements contained in the first three paragraphs of Item 4. We have no basis to agree or disagree with other statements of the registrant contained therein.

     /s/ Ernst & Young LLP