Exhibit 23.1

                                AUDITOR'S CONSENT




We have issued our report dated June 24, 2003 (except for Note 9, as to which
the date is July 8, 2003 and Note 15, as to which the date is July 10, 2003),
accompanying the consolidated financial statements and schedule included in the
annual report of The Singing Machine Company, Inc. on Form 10-K for the year
ended March 31, 2003 (which contains an explanatory paragraph relating to The
Singing Machine Company, Inc.'s ability to continue as a going concern as
described in Note 2 of the financial statements). We hereby consent to the
incorporation by reference of the aforementioned report in the Registration
Statement of The Singing Machine Company, Inc. on Form S-8 filed with the
Securities and Exchange Commission ("SEC") on September 13, 2002 (File No.
333-99543) and the Registration Statement on Form S-8 filed with the Securities
and Exchange Commission on April 27, 2001 and amended with Post Effective
Amendment No. 1 filed with the SEC on September 13, 2002 (File No. 333-59684).



/s/ Grant Thornton LLP
----------------------
Miami, Florida
June 24, 2003