Exhibit 23.3
CONSENT OF
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
American Technology Corporation
San Diego, California
We consent to the reference to our firm under the caption “Experts” in the Registration Statement (Form S-3) and related Prospectus of American Technology Corporation for the registration of 6,939,992 shares of its common stock on this Form S-3 and to the incorporation by reference therein of our report dated December 28, 2005, with respect to the financial statements of American Technology Corporation included in its Annual Report (Form 10-K) for the year ended September 30, 2005, filed with the Securities and Exchange Commission.
/s/ Swenson Advisors LLP
San Diego, California
September 12, 2006