<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>5
<FILENAME>auditorconsent-s8.txt
<DESCRIPTION>CONSENT OF SALBERG & CO.
<TEXT>
                          Independent Auditors' Consent

We consent to the incorporation by reference in this Registration Statement on
Form S-8 pertaining to the Year 2001 Stock Option Plan of our report dated May
23, 2002 relating to the consolidated financial statements of The Singing
Machine Company, Inc. and Subsidiary, included in its Annual Reports on Form
10-KSB and Form 10-KSB/A for the fiscal year ended March 31, 2002. We also
consent to the reference to us under the heading "Experts" in such Registration
Statement.

/s/ SALBERG & COMPANY, P.A.
Boca Raton, Florida
September 13, 2002

</TEXT>
</DOCUMENT>
