CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS The Board of Directors American Technology Corporation We hereby consent to the incorporation by reference in the Registration Statements on Forms S-8 (File No. 333-09265, File No. 333-09269, File No. 333- 23845 and File No. 333-59929) and Forms S-3 (File No. 333-27455, File No. 333- 36003, File No. 333-71351 and File No. 333-36000) of our report dated November 17, 2000 relating to the financial statements of American Technology Corporation appearing in the Company's Annual Report on Form 10-K for the year ended September 30, 2000. /s/ BDO SEIDMAN, LLP -------------------- BDO Seidman, LLP Denver, Colorado December 28, 2000