-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 O1JG7iHZklkRljcl4ucPBMcxC2GQBrG+d76EOZVABXyjutRWYan5mHXwl7CadJkh
 VivYIOMFHJPx/MWrJKHJRg==

<SEC-DOCUMENT>0001144204-07-022309.txt : 20070502
<SEC-HEADER>0001144204-07-022309.hdr.sgml : 20070502
<ACCEPTANCE-DATETIME>20070502192915
ACCESSION NUMBER:		0001144204-07-022309
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070725
FILED AS OF DATE:		20070502
DATE AS OF CHANGE:		20070502

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:			KONCEPTS INTERNATIONAL LTD
		CENTRAL INDEX KEY:			0001397975
		STATE OF INCORPORATION:			K3
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24968
		FILM NUMBER:		07812473

	BUSINESS ADDRESS:	
		STREET 1:		5F SHING DAO INDUSTRIAL BUILDING
		STREET 2:		232 ABERDEEN MAIN ROAD
		CITY:			ABERDEEN
		STATE:			K3
		ZIP:			00000
		BUSINESS PHONE:		852 255 476 303

	MAIL ADDRESS:	
		STREET 1:		5F SHING DAO INDUSTRIAL BUILDING
		STREET 2:		232 ABERDEEN MAIN ROAD
		CITY:			ABERDEEN
		STATE:			K3
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>v073542_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-07-25</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001397975</rptOwnerCik>
            <rptOwnerName>KONCEPTS INTERNATIONAL LTD</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>5F SHING DAO INDUSTRIAL BUILDING</rptOwnerStreet1>
            <rptOwnerStreet2>232 ABERDEEN MAIN ROAD</rptOwnerStreet2>
            <rptOwnerCity>ABERDEEN</rptOwnerCity>
            <rptOwnerState>K3</rptOwnerState>
            <rptOwnerZipCode>00000</rptOwnerZipCode>
            <rptOwnerStateDescription>HONG KONG</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, $0.01 par value</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>12875536</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Warrants</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F1"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common stock, $0.01 par value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>5000000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Out of 5,000,000 warrants sold by the Issuer to the Reporting Person on July 25, 2006, (i) warrants to purchase up to
 2,500,000 shares of the Issuer's common stock at an exercise price of $.233 per share expire on February 21, 2007, (ii)
 warrants to purchase up to 1,250,000 shares of the Issuer's common stock at an exercise price of $.28 per share expire on
 February 21, 2009, and (iii) warrants to purchase up to 1,250,000 shares of the Issuer's common stock at an exercise price
 of $.35 per share expire on February 21, 2010.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Philip Lau - Chairman</signatureName>
        <signatureDate>2007-04-20</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----