Consent of Independent Auditors

We consent to the incorporation by reference in the Registration Statement (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
June 11,  2001,  with  respect  to the  consolidated  financial  statements  and
schedule of Emerson Radio Corp. and  Subsidiaries  included in the Annual Report
on Form 10-K for the year ended March 31, 2001.




                                                        /s/Ernst & Young LLP



New York, New York
June 26, 2001