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
