<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>6
<FILENAME>ex23-2.txt
<DESCRIPTION>CONSENT OF CERTIFIED PUBLIC ACCOUNTANTS
<TEXT>

                                  EXHIBIT 23.2

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT


         We hereby consent to the use in the Form SB-2 Registration Statement
Amendment No. 1 of The Singing Machine Company, Inc. our report for the years
ended March 31, 2000 and 1999, dated June 12, 2000, relating to the consolidated
financial statements of The Singing Machine Company, Inc. and subsidiaries which
appear in such Form SB-2, and to the reference to our Firm under the heading
"Expert" in the prospectus.


                                                 /s/ WEINBERG & COMPANY, P.A.
                                                 Certified Public Accountants


Boca Raton, Florida
April 11, 2001


</TEXT>
</DOCUMENT>
