Independent Auditors' Consent




The Board of Directors and Stockholders
Audiovox Corporation:


We consent to the  incorporation  by reference in  registration  statement  Nos.
333-36762 and 333- 82073 on Form S-8 of Audiovox Corporation of our report dated
May 30,  2003,  with  respect  to the  consolidated  balance  sheet of  Audiovox
Corporation  and   subsidiaries  as  of  November  30,  2002,  and  the  related
consolidated  statements of operations,  stockholders'  equity and comprehensive
loss and cash flows for each of the years in the two-year  period ended November
30, 2002, and the related financial statement schedule,  which report appears in
the November  30, 2003 annual  report on Form 10-K of Audiovox  Corporation  and
subsidiaries.

Our report dated May 30, 2003 contained explanatory  paragraphs that stated that
the  Company  adopted  the  provisions  of  Statement  of  Financial  Accounting
Standards  (Statement) No. 141,  "Business  Combinations" and Statement No. 142,
"Goodwill and Other Intangible  Assets" and that the consolidated  statements of
operations,  stockholders'  equity and comprehensive loss and cash flows for the
year ended November 30, 2001 have been restated.


                                                              s/KPMG LLP
                                                                KPMG LLP

Melville, New York
February 24, 2004


                                  Exhibit 23.2