<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>13
<FILENAME>certification-322.txt
<DESCRIPTION>CERTIFICATION
<TEXT>


                                                                    EXHIBIT 32.2

               Certification Pursuant to 18 U.S.C. Section 1350,
      as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Quarterly Report of The Singing Machine Company, Inc.
(the "Company") on Form 10-Q for the period ended December 31, 2003 as filed
with the Securities and Exchange Commission on the date hereof (the "Report"),
I, April J Green, Chief Financial Officer of the Company, certify, pursuant to
18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of
the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material
respects, the financial condition and result of operations of the Company.





Date: February 17, 2004                          /s/ April J Green
                                                 -------------------------------
                                                 April J Green
                                                 Chief Financial Officer
                                                 (Principal Financial Officer)












</TEXT>
</DOCUMENT>
