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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                             FORM 8-K CURRENT REPORT


     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

                Date of Report (Date of earliest event reported):
                      February 12, 2004 (February 12, 2004)

                         AMERICAN TECHNOLOGY CORPORATION
               (Exact Name of Registrant as Specified in Charter)

          Delaware                                         87-0361799
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(State or Other Jurisdiction of                (IRS Employer Identification No.)
       Incorporation)

                                     0-24248
                                     -------
                            (Commission File Number)


13114 Evening Creek Drive South, San Diego, California                92128
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     (Address of Principal Executive Offices)                       (Zip Code)

                                 (858) 679-2114
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              (Registrant's telephone number, including area code)


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ITEM 12.          RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

         On February 12, 2004, American Technology Corporation (the "Company")
issued a press release announcing its financial results for the first fiscal
quarter ended December 31, 2003. A copy of the press release is furnished as
Exhibit 99.1.


                                   SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                            AMERICAN TECHNOLOGY CORPORATION


Date: February 12, 2004                     By: /s/ ELWOOD G. NORRIS
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                                                Elwood G. Norris
                                                Chairman of the Board