<DOCUMENT>
<TYPE>EX-24.1
<SEQUENCE>2
<FILENAME>v061799_ex24-1.txt
<TEXT>
                                POWER OF ATTORNEY


      Know all by these presents,  that the undersigned  hereby  constitutes and
appoints Darrin M. Ocasio,  signing singly,  the  undersigned's  true and lawful
attorney-in-fact to:

      1.  Execute  for and on behalf of the  undersigned,  in the  undersigned's
capacity  as an  officer,  director  and/or  special  securities  counsel of The
Singing Machine Company,  Inc. (the "Company"),  Forms 3, 4, and 5 in accordance
with  Section  16(a)  of the  Securities  Exchange  Act of 1934  and  the  rules
thereunder;

      2. Do and  perform  any and all acts for and on behalf of the  undersigned
which may be  necessary or desirable to complete and execute any such Form 3, 4,
or 5, complete and execute any amendment or amendments thereto,  and timely file
such form with the United  States  Securities  and Exchange  Commission  and any
stock exchange or similar authority; and

      3. Take any other action of any type  whatsoever  in  connection  with the
foregoing which, in the opinion of such attorney-in-fact,  may be of benefit to,
in the best  interest  of, or legally  required  by, the  undersigned,  it being
understood that the documents executed by such attorney-in-fact on behalf of the
undersigned  pursuant to this Power of Attorney  shall be in such form and shall
contain such terms and conditions as such  attorney-in-fact  may approve in such
attorney in-fact's discretion.

      The undersigned hereby grants to each such attorney-in-fact full power and
authority  to do and perform any and every act and thing  whatsoever  requisite,
necessary,  or proper to be done in the exercise of any of the rights and powers
herein granted, as fully to all intents and purposes as the undersigned might or
could do if personally  present,  with full power of substitution or revocation,
hereby  ratifying  and  confirming  all  that  such  attorney-in-fact,  or  such
attorney-in-fact's  substitute or substitutes,  shall lawfully do or cause to be
done by virtue of this  power of  attorney  and the  rights  and  powers  herein
granted. The undersigned acknowledges that the foregoing  attorneys-in-fact,  in
serving in such  capacity at the request of the  undersigned,  are not assuming,
nor is the Company assuming, any of the undersigned's responsibilities to comply
with Section 16 of the Securities Exchange Act of 1934.

      This Power of  Attorney  shall  remain in full force and effect  until the
undersigned is no longer  required to file Forms 3, 4, and 5 with respect to the
undersigned's  holdings of and transactions in securities issued by the Company,
unless earlier revoked by the  undersigned in a signed writing  delivered to the
foregoing attorneys-in-fact.

      IN WITNESS  WHEREOF,  the undersigned has caused this Power of Attorney to
be executed as of this 9th day of December 2004.


Signature:  /s/ Yi Ping Chan
            --------------------------------
Print Name: Yi Ping Chan
            --------------------------------
</TEXT>
</DOCUMENT>
