EXHIBIT 23.2

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

         We hereby consent to the incorporation by reference in the registration
statement of The Singing Machine Company, Inc. on Form S-8 (File No. 333-59684)
of our audit report dated June 12, 2000, on the financial statements of The
Singing Machine Company, Inc. and subsidiary for the fiscal year ended March 31,
2000, included in this Annual Report on the Form 10-KSB for the year ended March
31, 2001.



 /s/  WEINBERG & COMPANY, P.A.
Boca Raton, Florida
June 28, 2001