SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549
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                                    FORM 8-K

                                 CURRENT REPORT

                     PURSUANT TO SECTION 13 OR 15(D) OF THE
                         SECURITIES EXCHANGE ACT OF 1934


        Date of Report (Date of earliest event reported): August 16, 2004


                        THE SINGING MACHINE COMPANY, INC.
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             (Exact Name of Registrant as Specified in its Charter)

                                    Delaware
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                 (State or Other Jurisdiction of Incorporation)

             0-24968                                      95-3795478
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(Commission File Number)                       (IRS Employer Identification No.)


                           6601 Lyons Road, Bldg. A-7
                             Coconut Creek, FL 33073
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               (Address of Principal Executive Offices) (Zip Code)


                                 (954) 596-1000
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              (Registrant's Telephone Number, Including Area Code)


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          (Former Name or Former Address, if Change Since Last Report)






ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS

         (c) Exhibits.

                  99.1 The Singing Machine Company, Inc. Press Release dated
                  August 16, 2004

ITEM 12. RESULTS OF OPERATION AND FINANCIAL CONDITION

         On August 16, 2004, The Singing Machine Company, Inc. issued a press
release commenting on its financial results for the three months ended June 30,
2004. A copy of the press release issued on August 16, 2004 is attached hereto
as Exhibit 99.1.



                                   SIGNATURES

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereto duly authorized.

                                         THE SINGING MACHINE COMPANY, INC.

Date:August 16, 2004                     By:  /s/ Jeff Barocas
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                                            Jeff Barocas
                                            Chief Financial Officer






                                  EXHIBIT INDEX


Exhibit No.                         Description
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99.1     Press Release of The Singing Machine Company, Inc. dated
         August 16, 2004