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                         AMERICAN TECHNOLOGY CORPORATION

                                    FORM S-8



                                  EXHIBIT 23.1


                                     CONSENT

                                       OF

                                BDO SEIDMAN, LLP
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                                   CONSENT OF
                    INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

American Technology Corporation
Poway, California

We hereby consent to the incorporation by reference in this Registration
Statement of our report dated November 8, 1995 relating to the financial
statements of American Technology Corporation, appearing in the Company's
Annual Report on Form 10-KSB for the year ended September 30, 1995.

                                        /s/ BDO SEIDMAN, LLP
                                        BDO SEIDMAN, LLP

Denver, Colorado
July 30, 1996