<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>v052920_ex23-2.txt
<TEXT>

EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

      We  consent  to  the  incorporation  by  reference  in  this  Registration
Statement  on Form  S-8 of our  report  dated  May  26,  2006,  relating  to the
consolidated  financial  statements of The Singing  Machine  Company,  Inc. (the
"Company"),  for the year ended March 31, 2006 appearing in the Company's Annual
Report on Form 10-K for the year ended March 31, 2006, filed with the Securities
and  Exchange  Commission  and  all  references  to our  firm  included  in this
Registration Statement.

/s/ Berkovits, Lago & Company, LLP
-------------------------------------
Fort Lauderdale, Florida
September 15, 2006

</TEXT>
</DOCUMENT>
