Exhibit 23.1


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Emerson Radio Corp. and Subsidiaries
Parsippany, New Jersey

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 of Emerson Radio Corp. (the "Corporation") of our report
dated May 20, 2005, except Note 6, as to which the date is June 27, 2005,
relating to the consolidated financial statements and schedules of the
Corporation and its subsidiaries included in the Annual Report on Form 10-K for
the year ended March 31, 2005, as amended.


/s/ BDO Seidman, LLP
New York, New York


March 29, 2006