Exhibit 23(b)
[Peters Elworthy & Moore letterhead]
NCT Group, Inc.
1025 West Nursery Road
Suite 120 Our Ref: PRC/J
Linthicum
Maryland 21090 Date: September 27, 2000
USA
Dear Sirs
We consent to the incorporation by reference to the Registration Statement on
Form S-1 of our report dated February 17, 2000, on the financial statements and
schedule of Noise Cancellation Technologies (Europe) Limited as at December 31,
1999 and December 31, 1998 and for each of the years in the three year period
ended December 31, 1999, included in NCT Group, Inc.'s Annual Report on Form
10-K for the year ended December 31, 1999, and to the reference to the firm
under the caption "Interests of Named Experts and Counsel" included in the
Prospectus.
Yours faithfully
/s/ PETERS ELWORTHY & MOORE
