CONSENT OF INDEPENDENT AUDITORS

We consent to the  incorporation by reference in the  Registration  Statement on
Form S-8 (No. 33-63515)  pertaining to the Stock  Compensation  Program and 1994
Non-Employee  Director  Stock Option Plan of Emerson  Radio Corp.  of our report
dated May 30, 2000, with respect to the  consolidated  financial  statements and
schedule of Emerson Radio Corp.  and  Subsidiaries  in the Annual Report on Form
10-K for the year ended March 31, 2000.