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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001116502-03-001264.txt : 20030715
<SEC-HEADER>0001116502-03-001264.hdr.sgml : 20030715
<ACCEPTANCE-DATETIME>20030715092320
ACCESSION NUMBER:		0001116502-03-001264
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20020606
FILED AS OF DATE:		20030715

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:			WEINBERG ROBERT
		CENTRAL INDEX KEY:			0001254112

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24968
		FILM NUMBER:		03786281

	BUSINESS ADDRESS:	
		STREET 1:		ADORNO & YOSS, P.A.,
		STREET 2:		700 S. FEDERAL HIGHWAY, SUITE 200
		CITY:			BOCA RASTON
		STATE:			FL
		ZIP:			33432
		BUSINESS PHONE:		5613935660

	MAIL ADDRESS:	
		STREET 1:		ADORNO & YOSS, P.A.,
		STREET 2:		700 S. FEDERAL HIGHWAY, SUITE 200
		CITY:			BOCA RASTON
		STATE:			FL
		ZIP:			33432
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>weinberg_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<!-- - EDGAR Ease Plus 1.0                                   04/22/03  TZ    -->
<ownershipDocument>
    <schemaVersion>X0101</schemaVersion>

    <documentType>4</documentType>
   <periodOfReport>2002-06-06</periodOfReport>
    <issuer>
        <issuerCik>0000923601</issuerCik>
        <issuerName>SINGING MACHINE CO INC</issuerName>
        <issuerTradingSymbol>SMD</issuerTradingSymbol>
   </issuer>
   <reportingOwner>
      <reportingOwnerId>
            <rptOwnerCik>0001254112</rptOwnerCik>
            <rptOwnerName>WEINBERG ROBERT</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>  </rptOwnerStreet1>
            <rptOwnerStreet2>  </rptOwnerStreet2>
            <rptOwnerCity>  </rptOwnerCity>
            <rptOwnerState>  </rptOwnerState>
            <rptOwnerZipCode>  </rptOwnerZipCode>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
         <isDirector>1</isDirector>
         <isOfficer>0</isOfficer>
         <isTenPercentOwner>0</isTenPercentOwner>
         <isOther>0</isOther>
       </reportingOwnerRelationship>
   </reportingOwner>
   <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="F2"/>
         </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="F1"/>
      </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="F2"/>
         </transactionValue>
         <transactionAcquiredDisposedCode>
           <value>A</value>
         </transactionAcquiredDisposedCode>
      </transactionAmounts>
      <exerciseDate>
         <value>1998-08-08</value>
            <footnoteId id="F1"/>
      </exerciseDate>
      <expirationDate>
         <value>1998-08-08</value>
            <footnoteId id="F1"/>
      </expirationDate>
      <underlyingSecurity>
         <underlyingSecurityTitle>
           <value>Common Stock</value>
         </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"> 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="F2"> 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/ Robert Weinberg</signatureName>
      <signatureDate>2003-07-10</signatureDate>
   </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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