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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 EVUmyf2bNT2tFEi4bV8jDsqpvPy6AJWRF+nBQSWE9zu++B0H197o7N2wJAjL3Qoa
 I39Q5+acAGy/L2fuafK1AA==

<SEC-DOCUMENT>0001144204-05-010853.txt : 20050407
<SEC-HEADER>0001144204-05-010853.hdr.sgml : 20050407
<ACCEPTANCE-DATETIME>20050407174748
ACCESSION NUMBER:		0001144204-05-010853
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050404
FILED AS OF DATE:		20050407
DATE AS OF CHANGE:		20050407

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:			ZHENG DANIEL
		CENTRAL INDEX KEY:			0001323042

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24968
		FILM NUMBER:		05740033

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		954-596-1000

	MAIL ADDRESS:	
		STREET 1:		THE SINGING MACHINE COMPANY INC
		STREET 2:		6601 LYONS ROAD BLDG A 7
		CITY:			COCONUT CREEK
		STATE:			FL
		ZIP:			33073
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>v015990_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2005-04-04</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000923601</issuerCik>
        <issuerName>SINGING MACHINE CO INC</issuerName>
        <issuerTradingSymbol>SMD</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001323042</rptOwnerCik>
            <rptOwnerName>ZHENG DANIEL</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O THE SINGING MACHINE CORPORATION</rptOwnerStreet1>
            <rptOwnerStreet2>6601 LYONS ROAD, BUILDING A-7</rptOwnerStreet2>
            <rptOwnerCity>COCONUT CREEK</rptOwnerCity>
            <rptOwnerState>FL</rptOwnerState>
            <rptOwnerZipCode>33703</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Chief Financial Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Options (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>1.05</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2014-04-25</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock, $.01 par value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>12000</value>
                    <footnoteId id="F2"/>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Vest annually over a period of 5 years from the date of issuance, April 25, 2004, of which 2,400 have vested as of the date
hereof. All options will be fully vested by April 25, 2009.</footnote>
        <footnote id="F2">Represents stock options to purchase 12,000 shares of common stock issued to the Reporting Person prior to his appointment as
Chief Financial Officer of on April 4, 2005, as incentive to join the Issuer.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Daniel Zheng</signatureName>
        <signatureDate>2005-04-07</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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