<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>5
<FILENAME>v09919_ex32-2.txt
<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 June 30, 2004 as filed with
the Securities  and Exchange  Commission on the date hereof (the  "Report"),  I,
Jeffrey S. Barocas, 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.

 /s/ Jeffrey S. Barocas
 ---------------------------
 Jeffrey S. Barocas
 Chief Financial Officer
(Principal Financial Officer)

 Date: January 3, 2005



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</DOCUMENT>
