INVESTOR CONTACT:                  COMPANY CONTACT:
[GRAPHIC OMITTED]   Neil Berkman                       Y.P. Chan
                    Berkman Associates                 Interim CEO
                    (310) 277 - 5162                   (954) 596 - 1000
                    info@BerkmanAssociates.com         www.SingingMachine.com
                    --------------------------         ----------------------

                              FOR IMMEDIATE RELEASE

                           THE SINGING MACHINE COMPANY
                RECEIVES NOTICE FROM THE AMERICAN STOCK EXCHANGE
                 OF FAILURE TO SATISFY CERTAIN LISTING STANDARDS

      COCONUT CREEK, FL, September 6, 2006 -- THE SINGING MACHINE COMPANY (AMEX:
SMD)  announced  today  that it has  received  notice  from The  American  Stock
Exchange  (the "Amex") that the Company has fallen below the  continued  listing
standards  of the Amex and that its  listing is being  continued  pursuant to an
extension.

      Specifically,  for the fiscal year ended March 31,  2006,  the Company was
not in  compliance  with  Section  1003(a)(ii)  of the Amex  Company  Guide with
shareholders' equity of less than $4,000,000 and net losses in three of its four
most recent fiscal years.

      In order to maintain its Amex  listing,  the Company must submit a Revised
Plan to the  American  Stock  Exchange by October 2, 2006  advising  the Amex of
actions it will take,  which may allow it to regain  compliance  with all of the
Exchange's  continued  listing standards within a maximum of 18 months from July
18, 2005. The Revised Plan will supplement the Plan originally  submitted to the
American  Stock  Exchange  on August 18,  2005,  as  required  under a notice of
non-compliance announced by The Singing Machine on July 22, 2005.

      The Listings  Qualifications  Department  will  evaluate the Revised Plan,
including any supplemental  information provided, and make a determination as to
whether the Company has made a reasonable  demonstration  in the Revised Plan of
an ability to regain  compliance.  If the Revised Plan is accepted,  the Company
may be able to continue its listing during the plan period, or until January 18,
2007,  during  which  time it will be subject to  periodic  review to  determine
whether it is making progress  consistent with the Revised Plan. The Company may
be subject to delisting  proceedings if the Revised Plan is not accepted,  or if
the Revised  Plan is accepted but the Company is not in  compliance  with all of
the Exchange's  continued  listing  standards  within the time frame provided or
does not make progress consistent with the Revised Plan during the plan period.

      The Company was  previously  added to the list of issuers  that are not in
compliance  with the  Amex's  continued  listing  standards,  and the  Company's
trading  symbol  SMD  remains  subject  to  the  extension  .BC  to  denote  its
noncompliance.  This  indicator  will  remain in effect  until  such time as the
Company has regained compliance with all applicable continued listing standards.

ABOUT THE SINGING MACHINE
      Incorporated in 1982, The Singing Machine Company develops and distributes
a full line of  consumer-oriented  karaoke  machines  and music as well as other
electronic products under The Singing MachineTM, MotownTM, MTVTM, NickelodeonTM,
Hi-5TM,  BratzTM and other brand names. The first to provide karaoke systems for
home  entertainment in the United States, The Singing Machine sells its products
in North America, Europe and Asia.

                       THE SINGING MACHINE COMPANY, INC.
          6601 Lyons Road o Building A-7 o Coconut Creek, Florida 33073
                     o (954) 596-1000 o Fax (954) 596-2000



FORWARD-LOOKING STATEMENTS
      This press release contains forward-looking  statements within the meaning
of the Private  Securities  Litigation Reform Act of 1995. Such  forward-looking
statements are based on current  expectations,  estimates and projections  about
the Company's  business  based,  in part, on assumptions  made by management and
include,  but are not limited to statements  about our financial  statements for
the fiscal year ended March 31, 2006.  These  statements  are not  guarantees of
future  performance  and involve risks and  uncertainties  that are difficult to
predict.  Therefore, actual outcomes and results may differ materially from what
is expressed or forecasted in such  forward-looking  statements  due to numerous
factors, including the risks that our vendors in China may not ship our products
on the scheduled basis and that we will have sufficient cash flow to finance our
working  capital  needs in the second and third  quarter of this fiscal year. In
addition,  you should  review  our risk  factors  in our SEC  filings  which are
incorporated herein by reference. Such forward-looking  statements speak only as
of the date on  which  they are made  and the  company  does not  undertake  any
obligation  to  update  any  forward-looking  statement  to  reflect  events  or
circumstances after the date of this release.

                       THE SINGING MACHINE COMPANY, INC.
          6601 Lyons Road o Building A-7 o Coconut Creek, Florida 33073
                     o (954) 596-1000 o Fax (954) 596-2000