-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 DYPN57W3lSaODnKcqiDaSTATkUcf82YxJKKjOVvCv8y3yNCeuZ7V3TTGeOqJBOcT
 mQpgUN/2cIGwZ1BEqbP/Uw==

<SEC-DOCUMENT>0001144204-07-000558.txt : 20070105
<SEC-HEADER>0001144204-07-000558.hdr.sgml : 20070105
<ACCEPTANCE-DATETIME>20070105113304
ACCESSION NUMBER:		0001144204-07-000558
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20061231
FILED AS OF DATE:		20070105
DATE AS OF CHANGE:		20070105

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SINGING MACHINE CO INC
		CENTRAL INDEX KEY:			0000923601
		STANDARD INDUSTRIAL CLASSIFICATION:	PHONOGRAPH RECORDS & PRERECORDED AUDIO TAPES & DISKS [3652]
		IRS NUMBER:				953795478
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	BUSINESS ADDRESS:	
		STREET 1:		6601 LYONS ROAD
		STREET 2:		BLDG A-7
		CITY:			COCONUT CREEK
		STATE:			FL
		ZIP:			33073
		BUSINESS PHONE:		9545961000

	MAIL ADDRESS:	
		STREET 1:		6601 LYONS ROAD BLDG
		CITY:			COCONUT CREEK
		STATE:			FL
		ZIP:			33073

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			CHAN YI PING
		CENTRAL INDEX KEY:			0001229719

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24968
		FILM NUMBER:		07512385

	BUSINESS ADDRESS:	
		STREET 1:		6601 LYONS RD BLDG A-7
		STREET 2:		SINGING MACHINE CO
		CITY:			CONONUT CREEK
		STATE:			FL
		ZIP:			33073
		BUSINESS PHONE:		9545961000

	MAIL ADDRESS:	
		STREET 1:		6601 LYONS RD BLDG A-7
		CITY:			CONCONUT CREEK
		STATE:			FL
		ZIP:			33073

	FORMER NAME:	
		FORMER CONFORMED NAME:	CHANG YI PING
		DATE OF NAME CHANGE:	20030429
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>v061799_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-12-31</periodOfReport>

    <notSubjectToSection16>1</notSubjectToSection16>

    <issuer>
        <issuerCik>0000923601</issuerCik>
        <issuerName>SINGING MACHINE CO INC</issuerName>
        <issuerTradingSymbol>SMD</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001229719</rptOwnerCik>
            <rptOwnerName>CHAN YI PING</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O THE SINGING MACHINE COMPANY, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>6601 LYONS ROAD, BUILDING A-7</rptOwnerStreet2>
            <rptOwnerCity>CONCONUT CREEK,</rptOwnerCity>
            <rptOwnerState>FL</rptOwnerState>
            <rptOwnerZipCode>33073</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>Former Interim CEO/COO/Dir</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <remarks>Effective December 31, 2006, the Reporting Person resigned as the Issuer's Interim Chief Executive Officer, Chief Operating
 Officer and Director.</remarks>

    <ownerSignature>
        <signatureName>/s/ Darrin Ocasio, on behalf of Yi Ping Chan, authorized under Power of Attorney dated December 9, 2004, filed herewith</signatureName>
        <signatureDate>2007-01-05</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<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>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
