SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 12b-25

                                                Commission File Number 000-24968

                           NOTIFICATION OF LATE FILING

|X| Form 10-K         |_| Form 11-K       |_| Form 20-F           |_| Form 10-Q
|_| Form N-SAR

      For Period Ended: March 31, 2007

|_| Transition Report on Form 10-K           |_| Transition Report on Form 10-Q
|_| Transition Report on Form 20-F           |_| Transition Report on Form N-SAR


      For the Transition Period Ended: _______________________________________

      Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.

      If the notification relates to a portion of the filing checked above,
identify the item(s) to which the notification relates:

- --------------------------------------------------------------------------------


                                     PART I
                             REGISTRANT INFORMATION

Full name of registrant                        The Singing Machine Company, Inc.
Former name if applicable
Address of principal executive office          6601 Lyons Road, Bldg. A-7
City, state and zip code                       Coconut Creek, Florida 33073


                                     PART II
                             RULE 12b-25 (b) AND (c)

      If the subject report could not be filed without unreasonable effort or
expense and the registrant seeks relief pursuant to Rule 12b-25 (b), the
following should be completed. (Check box if appropriate.)

            (a)   The reasons described in reasonable detail in Part III of this
                  form could not be eliminated without unreasonable effort or
                  expense;
            (b)   The subject annual report, semi-annual report, transition
                  report on Form 10-K, 20-F, 11-K or Form 10-Q, or portion
|X|               thereof will be filed on or before the 15th calendar day
                  following the prescribed due date; or the subject quarterly
                  report or transition report on Form 10-Q, or portion thereof
                  will be filed on or before the fifth calendar day following
                  the prescribed due date; and
            (c)   The accountant's statement or other exhibit required by Rule
                  12b-25(c) has been attached if applicable.



                                    PART III
                                    NARRATIVE

      State below in reasonable detail the reasons why Form 10-K, 11-K, 20-F,
10-Q, N-SAR or the transition report portion thereof could not be filed within
the prescribed time period.

      The registrant is in the process of preparing and reviewing the financial
information of the Company. The process of compiling and disseminating the
information required to be included in the Form 10-K for the relevant fiscal
year, as well as the completion of the required review of the Company's
financial information, could not be completed without incurring undue hardship
and expense. The registrant undertakes the responsibility to file such annual
report no later than fifteen days after its original date.

                                     PART IV
                                OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this
notification

   Danny Zheng, CFO                    (954)                      596-1000
        (Name)                      (Area Code)              (Telephone Number)

(2) Have all other periodic reports required under Section 13 or 15(d) of the
Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of
1940 during the preceding 12 months or for such shorter period that the
registrant was required to file such report(s) been filed? If the answer is no,
identify report(s).

                                 |X| Yes |_| No

(3) Is it anticipated that any significant change in results of operations from
the corresponding period for the last fiscal year will be reflected by the
earnings statements to be included in the subject report or portion thereof?

                                 |_| Yes |X| No

If so: attach an explanation of the anticipated change, both narratively and
quantitatively, and, if appropriate, state the reasons why a reasonable estimate
of the results cannot be made.



                        The Singing Machine Company, Inc.
                   -------------------------------------------
                   Name of Registrant as Specified in Charter.

Has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.

Date: June 29, 2007                     By: /s/ Danny Zheng
                                            -----------------------------------
                                                Danny Zheng
                                                Chief Financial Officer