CONSENT OF INDEPENDENT
                          CERTIFIED PUBLIC ACCOUNTANTS

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)(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) accompanying the consolidated financial statements and
schedule of The Singing Machine Company, Inc. and subsidiary contained in its
Annual Report on Form 10-K for the fiscal year ended March 31, 2003. We hereby
consent to the incorporation by reference of said report in the Registration
Statement and to the use of our name as it appears under the caption "Experts."

/s/ GRANT THORNTON LLP

Miami, Florida
April 15, 2004