EXHIBIT 23

                     CONSENT OF INDEPENDENT AUDITORS

      We consent to the reference to our firm under the caption "Experts"
and to the inclusion in this Registration Statement of our report dated May
24, 1995, with respect to the consolidated financial statements of Emerson
Radio Corp.

      Our audits also included the financial statement schedule of Emerson
Radio Corp. listed in Item 16(b) of this Registration Statement as at March
31, 1995, March 31, 1994 and March 31, 1993 and for the years ended March
31, 1995, 1994 and 1993.  This schedule is the responsibility of the
Company's management.  Our responsibility is to express an opinion on this
schedule based on our audits.  In our opinion, the financial statement
schedule referred to above, when considered in relation to the basic
financial statements taken as a whole, presents fairly in all material
respects the information set forth therein.


                                          Ernst & Young LLP



New York, New York
September 18, 1995


                        CONSENT OF COUNSEL


      The Consent of Lowenstein, Sandler, Kohl, Fisher & Boylan, P.A. is
contained in its opinion filed as Exhibit 5(a) to the Registration
Statement.