Exhibit 23(a)
INDEPENDENT AUDITORS' CONSENT
We consent to the inclusion in the Registration Statement on Pre-Effective
Amendment No. 2 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
December 6, 2000
