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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000943440-98-000013.txt : 19980326
<SEC-HEADER>0000943440-98-000013.hdr.sgml : 19980326
ACCESSION NUMBER:		0000943440-98-000013
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	19980317
ITEM INFORMATION:		
FILED AS OF DATE:		19980325
SROS:			NONE

FILER:

	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

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		
		SEC FILE NUMBER:	000-24968
		FILM NUMBER:		98572601

	BUSINESS ADDRESS:	
		STREET 1:		1551 W COPANS ROAD
		STREET 2:		SUITE 100
		CITY:			POMPANO
		STATE:			FL
		ZIP:			33064
		BUSINESS PHONE:		9549688006

	MAIL ADDRESS:	
		STREET 1:		1551 W COPANS ROAD
		STREET 2:		SUITE 100
		CITY:			POMPANO BEACH
		STATE:			FL
		ZIP:			33064
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<TEXT>




                 SECURITIES AND EXCHANGE COMMISSION    
                      Washington, D.C. 20549



                             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)  March 17, 1998



                   THE SINGING MACHINE COMPANY, INC.            
       (Exact name of Registrant as specified in its charter)




                             Delaware                   
           (State or Other Jurisdiction of Incorporation)



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




           3101 N.W. 25th Avenue, Pompano Beach, Florida 33069  
                  (Address of Principal Executive Offices)



                           (954) 968-8006       
                    (Registrant's Telephone Number)



                                                             
        (Former Name or Former Address, if changed since last report)


<PAGE>


Item 5.   Other Events.


     Pursuant to the Company's Plan of Reorganization, as Amended, on March 
17, 1998, the Company announced that on March 31, 1998 (the "Record Date"), 
the Company will effect a one-for-ten (1-for-10) reverse stock split of the 
Company's Common Stock, pursuant to which each ten (10) shares of the 
Company's Common Stock outstanding will be converted into one (1) share of the 
Company's Common Stock.  Trading in the Company's new shares will commence at 
the opening of business on April 1, 1998.  No fractional shares will be issued 
and stockholders who would be entitled to receive fractional shares because 
they held a number of shares not evenly divisible by ten, will be entitled to 
receive, in lieu of such fractional shares, shares based on rounding to the 
nearest whole share.  The total number of shares of the Company's common stock 
outstanding prior to the reverse split is 2,883,582 and the total number of 
shares of the Company's common stock that will be outstanding after the 
reverse split will be approximately 288,358.  In connection with the reverse 
split, the Company maintained the par value of its common stock at $.01 par 
value per share.








<PAGE>

                               SIGNATURES


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


                                        THE SINGING MACHINE COMPANY, INC.



March 23, 1998                          By:/s/John Klecha
                                           John Klecha, Secretary




























</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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