-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 lU6AnGHxKo3kcBrAd/BMMQ==

<SEC-DOCUMENT>0001116502-03-001252.txt : 20030714
<SEC-HEADER>0001116502-03-001252.hdr.sgml : 20030714
<ACCEPTANCE-DATETIME>20030714134547
ACCESSION NUMBER:		0001116502-03-001252
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20021029
FILED AS OF DATE:		20030714

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SINGING MACHINE CO INC
		CENTRAL INDEX KEY:			0000923601
		STANDARD INDUSTRIAL CLASSIFICATION:	PHONOGRAPH RECORDS & PRERECORDED AUDIO TAPES & DISKS [3652]
		IRS NUMBER:				953795478
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	BUSINESS ADDRESS:	
		STREET 1:		6601 LYONS ROAD
		STREET 2:		BLDG A-7
		CITY:			COCONUT CREEK
		STATE:			FL
		ZIP:			33073
		BUSINESS PHONE:		9545961000

	MAIL ADDRESS:	
		STREET 1:		6601 LYONS ROAD BLDG
		CITY:			COCONUT CREEK
		STATE:			FL
		ZIP:			33073

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BAUER JOSEF
		CENTRAL INDEX KEY:			0001142768

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24968
		FILM NUMBER:		03785091

	BUSINESS ADDRESS:	
		STREET 1:		C/O SINGING MACHINE CO INC
		STREET 2:		6601 LYONS ROAD A-7
		CITY:			COCONUT CREEK
		STATE:			FL
		ZIP:			33073
		BUSINESS PHONE:		9545961000

	MAIL ADDRESS:	
		STREET 1:		C/O SINGING MACHINE CO INC
		STREET 2:		6601 LYONS ROAD A-7
		CITY:			COCONUT CREEK
		STATE:			FL
		ZIP:			33073
</SEC-HEADER>
<DOCUMENT>
<TYPE>4/A
<SEQUENCE>1
<FILENAME>bauer_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<!-- - EDGAR Ease Plus 1.0                                   04/22/03  TZ    -->
<ownershipDocument>
    <schemaVersion>X0101</schemaVersion>

    <documentType>4/A</documentType>
   <periodOfReport>2002-10-29</periodOfReport>
   <dateOfOriginalSubmission>2002-12-12</dateOfOriginalSubmission>
    <issuer>
        <issuerCik>0000923601</issuerCik>
        <issuerName>SINGING MACHINE CO INC</issuerName>
        <issuerTradingSymbol>SMD</issuerTradingSymbol>
   </issuer>
   <reportingOwner>
      <reportingOwnerId>
            <rptOwnerCik>0001142768</rptOwnerCik>
            <rptOwnerName>BAUER JOSEF</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>  </rptOwnerStreet1>
            <rptOwnerStreet2>  </rptOwnerStreet2>
            <rptOwnerCity>  </rptOwnerCity>
            <rptOwnerState>  </rptOwnerState>
            <rptOwnerZipCode>  </rptOwnerZipCode>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
         <isDirector>1</isDirector>
         <isOfficer>0</isOfficer>
         <isTenPercentOwner>1</isTenPercentOwner>
         <isOther>0</isOther>
       </reportingOwnerRelationship>
   </reportingOwner>
   <nonDerivativeSecurity>
      <securityTitle>
         <value>Common Stock</value>
      </securityTitle>
      <transactionDate>
         <value>2002-10-29</value>
      </transactionDate>
      <transactionCoding>
         <transactionFormType>4</transactionFormType>
         <transactionCode>G</transactionCode>
         <equitySwapInvolved>0</equitySwapInvolved>
      </transactionCoding>
      <transactionAmounts>
         <transactionShares>
           <value>15000</value>
         </transactionShares>
         <transactionValue>
           <value>0</value>
            <footnoteId id="F1"/>
         </transactionValue>
         <transactionAcquiredDisposedCode>
           <value>D</value>
         </transactionAcquiredDisposedCode>
      </transactionAmounts>
     <postTransactionAmounts>
         <sharesOwnedFollowingTransaction>
           <value>956272</value>
         </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
         <directOrIndirectOwnership>
            <value>I</value>
         </directOrIndirectOwnership>
         <natureOfOwnership>
            <value>-</value>
            <footnoteId id="F2"/>
         </natureOfOwnership>
      </ownershipNature>
   </nonDerivativeSecurity>
   <derivativeSecurity>
      <securityTitle>
         <value>Stock Option</value>
      </securityTitle>
      <conversionOrExercisePrice>
         <value>11.09</value>
      </conversionOrExercisePrice>
      <transactionDate>
         <value>2002-06-02</value>
      </transactionDate>
      <transactionCoding>
         <transactionFormType>4</transactionFormType>
         <transactionCode>A</transactionCode>
         <equitySwapInvolved>0</equitySwapInvolved>
      </transactionCoding>
      <transactionAmounts>
         <transactionShares>
           <value>10000</value>
         </transactionShares>
         <transactionValue>
           <value>0</value>
            <footnoteId id="F4"/>
         </transactionValue>
         <transactionAcquiredDisposedCode>
           <value>A</value>
         </transactionAcquiredDisposedCode>
      </transactionAmounts>
      <exerciseDate>
         <value>2002-09-11</value>
      </exerciseDate>
      <expirationDate>
         <value>2007-09-11</value>
      </expirationDate>
      <underlyingSecurity>
         <underlyingSecurityTitle>
           <value>Common Stock</value>
         </underlyingSecurityTitle>
         <underlyingSecurityShares>
           <value>10000</value>
         </underlyingSecurityShares>
      </underlyingSecurity>
      <postTransactionAmounts>
         <sharesOwnedFollowingTransaction>
           <value>10000</value>
         </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
         <directOrIndirectOwnership>
           <value>D</value>
         </directOrIndirectOwnership>
      </ownershipNature>
   </derivativeSecurity>
   <derivativeSecurity>
      <securityTitle>
         <value>Stock Option</value>
      </securityTitle>
      <conversionOrExercisePrice>
         <value>0</value>
            <footnoteId id="F3"/>
      </conversionOrExercisePrice>
      <transactionDate>
         <value>2002-06-02</value>
      </transactionDate>
      <transactionCoding>
         <transactionFormType>4</transactionFormType>
         <transactionCode>A</transactionCode>
         <equitySwapInvolved>0</equitySwapInvolved>
      </transactionCoding>
      <transactionAmounts>
         <transactionShares>
           <value>20000</value>
         </transactionShares>
         <transactionValue>
           <value>0</value>
            <footnoteId id="F4"/>
         </transactionValue>
         <transactionAcquiredDisposedCode>
           <value>A</value>
         </transactionAcquiredDisposedCode>
      </transactionAmounts>
      <exerciseDate>
         <value>1988-08-08</value>
            <footnoteId id="F3"/>
      </exerciseDate>
      <expirationDate>
         <value>1988-08-08</value>
            <footnoteId id="F3"/>
      </expirationDate>
      <underlyingSecurity>
         <underlyingSecurityTitle>
           <value>Common Stock</value>
            <footnoteId id="F3"/>
         </underlyingSecurityTitle>
         <underlyingSecurityShares>
           <value>20000</value>
         </underlyingSecurityShares>
      </underlyingSecurity>
      <postTransactionAmounts>
         <sharesOwnedFollowingTransaction>
           <value>20000</value>
         </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
         <directOrIndirectOwnership>
           <value>D</value>
         </directOrIndirectOwnership>
      </ownershipNature>
   </derivativeSecurity>
   <footnotes>
<footnote id="F1"> Shares were gifted to third party.</footnote>

<footnote id="F2"> 360,000 shares are owned under a pension plan, 162,600 shares are owned by a limited partnership, 200,000 shares are owned by Mr. Bauer's wife and the remaining shares are directly owned by Mr. Bauer.</footnote>

<footnote id="F3"> These stock options have not vested yet. 10,000 of these options will vest on the day before the Year 2004 Shareholders' Meeting at an exercise price equal to the fair market value of the Singing Machine's common stock on the day before the Year 2004 Shareholder's Meeting. They will be immediately exercisable for a period of 5 years after the vesting date. The remaining 10,000 options will vest on the day before the Year 2005 Shareholder's Meeting at an exercise price equal to the fair market value of the Singing Machine's common stock on the day before the Year 2005 Shareholder's Meeting. These options will be immediately exercisable for a period of 5 years after the vesting date.</footnote>

<footnote id="F4"> Effective as of July 2, 2002, the Singing Machine granted each of its outside directors options to purchase 30,000 shares of Singing Machine common stock, with 10,000 options vesting each year on the date before the Singing Machine's annual shareholder meeting.</footnote>
   </footnotes>
   <ownerSignature>
      <signatureName>/s/ Josef Bauer</signatureName>
      <signatureDate>2003-07-10</signatureDate>
   </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----