Exhibit 23(a)
INDEPENDENT AUDITORS' CONSENT
We consent to the inclusion in the Registration Statement on Form S-1 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
September 28, 2000
