Exhibit 23(a)
INDEPENDENT AUDITORS' CONSENT
We consent to the inclusion in this Registration Statement on Pre-Effective No.
1 to Form S-1 (File No. 333-47084) of our report dated February 25, 2000 (with
respect to Note 11, March 7, 2000), on our audits of the consolidated financial
statements and schedule of NCT Group, Inc. as of December 31, 1999 and 1998 and
for each of the years in the three year period ended December 31, 1999, and to
the reference to our firm under the caption "Interests of Named Experts and
Counsel" included in the Prospectus.
/s/ RICHARD A. EISNER & COMPANY, LLP
New York, New York
October 20, 2000
