Exhibit 31.3

CERTIFICATIONS

I, Michael A.
Russell, certify that:

|1. | I
have reviewed this annual report on Form 10-K/A of American Technology Corporation;
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|2. | Based
on my knowledge, this report does not contain any untrue statement of a material fact or
omit to state a material fact necessary to make the statements made, in light of the
circumstances under which such statements were made, not misleading with respect to the
period covered by this report;
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|3. | Based
on my knowledge, the financial statements, and other financial information included  in
this report, fairly present in all material respects the financial condition, results  of
operations and cash flows of the registrant as of, and for, the periods presented in
this report;
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|4. | The
registrants other certifying officers and I are responsible for establishing and
maintaining disclosure controls and procedures (as defined in Exchange Act Rules
13a-15(e)  and 15d-15(e)) for the registrant and have:
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| | a) | Designed
such disclosure controls and procedures, or caused such disclosure controls and
procedures to be designed under our supervision, to ensure that material information
relating to the registrant, including its consolidated subsidiaries, is made known to us
by others within those entities, particularly during the period in which this report is
being prepared;
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| | b) | [paragraph
omitted pursuant to SEC Release Nos. 33-2838 and 34-47986];
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| | c) | Evaluated
the effectiveness of the registrants disclosure controls and procedures and
presented in this report our conclusions about the effectiveness of the disclosure
controls and procedures, as of the end of the period covered by this report based on such
evaluation; and
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| | d) | Disclosed
in this report any change in the registrants internal control over  financial
reporting that occurred during the registrants most recent fiscal quarter  (the
registrants fourth fiscal quarter in the case of an annual report) that has
materially affected, or is reasonably likely to materially affect the registrants
internal control over financial reporting; and
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|5. | The
registrants other certifying officers and I have disclosed, based on our most
recent evaluation of internal control over financial reporting, to the registrants
independent registered public accounting firm and the audit committee of registrants
board of directors (or persons performing the equivalent functions):
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| | a) | All
significant deficiencies and material weaknesses in the design or operation of  internal
control over financial reporting which are reasonably likely to adversely affect  the
registrants ability to record, process, summarize and report financial
information; and
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| | b) | Any
fraud, whether or not material, that involves management or other employees who have a
significant role in the registrants internal controls over financial reporting.
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Date: January
28, 2005

/s/ Michael
A. Russsell
Michael A. Russell, Chief Financial Officer(Principal Financial Officer)

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