Exhibit 23(b)
[Peters Elworthy & Moore letterhead]
NCT Group, Inc.
20 Ketchum Street
Westport Our Ref: PRC/LCT
Connecticut 06880 Date: December 6, 2000
USA
Dear Sirs:
We consent to the incorporation by reference to the Pre-effective Amendment No.
2 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
