Exhibit 23(b)
[Peters Elworthy & Moore letterhead]
NCT Group, Inc.
1025 West Nursery Road
Suite 120 Our Ref: PRC/LCT
Linthicum
Maryland 21090 Date: 11 October 2000
USA
Dear Sirs
We consent to the incorporation by reference in the Registration Statement on
Form S-8 of our report dated February 17, 2000, on the financial statements and
schedule of Noise Cancellation Technologies (Europe) Limited (the "Company") as
of December 31, 1999 and December 31, 1998 and for each of the years in the
three year period ended December 31, 1999, included in the Company's Annual
Report on Form 10-K for the year ended December 31, 1999.
Yours faithfully
/s/ PETERS ELWORTHY & MOORE
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PETERS ELWORTHY & MOORE
