<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>v10672_ex16-1.txt
<TEXT>

Exhibit 16.1


                          [GRANT THORNTON LETTERHEAD]


U.S. Securities and Exchange Commission
Office of the Chief Accountant
450 Fifth Street, NW
Washington, DC 20549

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



Dear Sir or Madam:


We have read Item 4.01 of Form 8-K of The Singing Machine Company, Inc. dated
October 15, 2004, and agree with the statements concerning our Firm contained
therein.


Very truly yours,

/s/ Grant Thornton LLP


</TEXT>
</DOCUMENT>
