  We re-examine the nature of NGC2024-IRS2 in light of the recent discovery of
the late O-type star, IRS2b, located 5 arcsec from IRS2. Using L-band
spectroscopy, we set a lower limit of Av = 27.0 mag on the visual extinction
towards IRS2. Arguments based on the nature of the circumstellar material,
favor an Av of 31.5 mag. IRS2 is associated with the UCHII region
G206.543-16.347 and the infrared source IRAS 05393-0156. We show that much of
the mid-infrared emission towards IRS2, as well as the far infrared emission
peaking at ~ 100 micron, do not originate in the direct surroundings of IRS2,
but instead from an extended molecular cloud. Using new K-, L- and L'-band
spectroscopy and a comprehensive set of infrared and radio continuum
measurements from the literature, we apply diagnostics based on the radio
slope, the strength of the infrared hydrogen recombination lines, and the
presence of CO band-heads to constrain the nature and spatial distribution of
the circumstellar material of IRS2. Using simple gaseous and/or dust models of
prescribed geometry, we find strong indications that the infrared flux
originating in the circumstellar material of IRS2 is dominated by emission from
a dense gaseous disk with a radius of about 0.6 AU. At radio wavelengths the
flux density distribution is best described by a stellar wind recombining at a
radius of about 100 AU. Although NGC2024/IRS2 shares many similarities with
BN-like objects, we do not find evidence for the presence of a dust shell
surrounding this object. Therefore, IRS2 is likely more evolved.
