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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001116502-03-000473.txt : 20030327
<SEC-HEADER>0001116502-03-000473.hdr.sgml : 20030327
<ACCEPTANCE-DATETIME>20030327151842
ACCESSION NUMBER:		0001116502-03-000473
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20030324
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20030327

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:		1934 Act
		SEC FILE NUMBER:	000-24968
		FILM NUMBER:		03620776

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>singingmachine-8k.txt
<DESCRIPTION>CURRENT REPORT
<TEXT>
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 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 24, 2003 and March 27, 2003


                        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.)


                           6601 Lyons Road, Bldg. A-7
                             Coconut Creek, FL 33073
   --------------------------------------------------------------------------
               (Address of Principal Executive Offices) (Zip Code)


                                 (954) 596-1000
   --------------------------------------------------------------------------
              (Registrant's Telephone Number, Including Area Code)


   --------------------------------------------------------------------------
          (Former Name or Former Address, if Change Since Last Report)



<PAGE>

ITEM 4.  CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT

         On March 24, 2003, The Singing Machine Company, Inc. (the "Company")
dismissed Salberg & Company, P.A. (the "Former Accountant"), as its independent
certified public accountant. On March 27, 2003, the Company engaged Grant
Thornton LLP (the "New Accountant"), as its independent certified public
accountant. The Company's decision to change accountants was approved by its
Audit Committee on March 24, 2003.

         The report of the Former Accountant on the financial statements of the
Company for the two most recent fiscal years and all subsequent interim periods,
did not contain an adverse opinion or disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope or accounting principles
for the two most recent fiscal years and all subsequent interim periods.
Furthermore, the Former Accountant has not advised the Company that:

         1)       internal controls necessary to develop reliable financial
                  statements do not exist, or
         2)       information has come to the attention of the Former Accountant
                  which made it unwilling to rely upon management's
                  representations or made it unwilling to be associated with the
                  financial statement prepared by management, or
         3)       the scope of the audit should be expanded significantly, or
                  information has come to the attention of the Former Accountant
                  that they have concluded will, or if further investigated
                  might, materially impact the fairness or reliability of a
                  previously issued audit report or the underlying financial
                  statements, or the financial statements issued or to be issued
                  covering the fiscal periods subsequent to March 31, 2002
                  (including information that may prevent it from rendering an
                  unqualified audit report on those financial statements) or
                  made in unwilling to rely on management's representations or
                  to be associated with the financial statements prepared by
                  management or,
         4)       information has come to the attention of the Former Accountant
                  that they have concluded will, or if further investigated
                  might, materially impact the fairness or reliability of a
                  previously issued audit report or the underlying financial
                  statements or the financial statements issued or to be issued
                  covering the fiscal periods subsequent to March 31, 2002
                  through the date of this Form 8-K that has not been resolved
                  to the Former Accountant's satisfaction or which would have
                  prevented the Former Accountant from rendering an unqualified
                  audit report on such financial statements.

         During the Company's two most recent fiscal years and all subsequent
interim periods, there were no disagreements with the Former Accountant on any
matters of accounting principles or practices, financial statement disclosure or
auditing scope or procedure, which, if not resolved to the satisfaction of the
Former Accountant would have caused it to make reference to the subject matter
of the disagreements in connection with its reports on these financial
statements for those periods.

         The Company did not consult with the New Accountant regarding the
application of accounting principles to a specific transaction, either completed
or proposed, or the type of audit


                                        2

<PAGE>

opinion that might be rendered on the Company's financial statements, and no
written or oral advice was provided by the New Accountant that was a factor
considered by the Company in reaching a decision as to the accounting, auditing
or financial reporting issues.

ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS

         (c)      Exhibits.

         16.1     Letter dated March 27, 2003 from Salberg & Company, P.A.
                  regarding the disclosures in this Current Report on Form 8-K.

                                       3
<PAGE>

                                   SIGNATURES

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

                                           THE SINGING MACHINE COMPANY, INC.

Date:March 27, 2003                        By:  /s/ April Green
                                                ---------------------------
                                                    April Green
                                                    Chief Financial Officer



                                        4

<PAGE>



                                  EXHIBIT INDEX


Exhibit No.       Description
- -----------       -----------
16.1              Letter from Salberg & Company, P.A. dated March 27, 2003


                                        5





</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>3
<FILENAME>salberg-letter.txt
<DESCRIPTION>SALBERG LETTER TO SEC
<TEXT>

                                                                    Exhibit 16.1

                            SALBERG & COMPANY, P.A.
                  CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS
                          20283 STATE ROAD 7, SUITE 300
                              BOCA RATON, FL 33428
                     PHONE (561) 995-8270 FAX (561) 995-1920




March 27, 2003


Office of the Chief Accountant
SECPS Letter File
Mail Stop 1103
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Re:      The Singing Machine Company, Inc.
         Commission File No. 0-24968


We were previously the principal accountants for The Singing Machine Company,
Inc. and under the date of May 23, 2002, we reported on the consolidated
financial statements of The Singing Machine Company, Inc. as of March 31, 2002.
On March 24, 2003, we were dismissed as principal accountant. We have read The
Singing Machine Company Inc.'s statements included in the first three (3)
paragraphs of Item 4 included in the Form 8-K dated March 24, 2003 and March 27,
2003 of The Singing Machine Company, Inc. to be filed with the Securities and
Exchange Commission and are in agreement with the statements contained therein
except that we are not in a position to agree or disagree with the following
statements:

         1.       On March 27, 2003, the Company engaged Grant Thorton, LLP (the
                  "New Accountant") as its independent certified public
                  accountant.



Very truly yours,



SALBERG & COMPANY, P.A.



/s/Scott D. Salberg, CPA, CVA
For the Firm


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