<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>11
<FILENAME>v09594_ex23-1.txt
<TEXT>
                          CONSENT OF FORMER INDEPENDENT
                        REGISTERED PUBLIC ACCOUNTING FIRM

We have issued our report dated June 16, 2004 (except for the last paragraph of
Note 7, as to which the date is July 14, 2004) (which contains an explanatory
paragraph relating to The Singing Machine Company's ability to continue as a
going concern as described in Note 2 of the consolidated financial statements)
accompanying the consolidated financial statements and schedule of The Singing
Machine Company, Inc. and subsidiary contained in the Registration Statement and
Prospectus. We consent to the use of the aforementioned report in the
Registration Statement and Prospectus, and to the use of our name as it appears
under the caption "Experts."

                                       /s/ GRANT THORNTON LLP

                                       Miami, Florida
                                       December 6, 2004


</TEXT>
</DOCUMENT>
