<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>5
<FILENAME>a5831699ex322.txt
<DESCRIPTION>EXHIBIT 32.2
<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  September 30, 2008 as filed
with the Securities and Exchange  Commission on the date hereof (the  "Report"),
I, Carol Lau, Interim 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.

A signed  original of this  written  statement  required by Section 906 has been
provided  to The  Singing  Machine  Company,  Inc.  and will be  retained by The
Singing  Machine  Company,  Inc. and  furnished to the  Securities  and Exchange
Commission or its staff upon request.


                                /S/ Carol Lau
                                ------------------------------------------------
                                Carol Lau
                                Interim Chief Financial Officer
                                (Principal Accounting and Financial Officer)
                                Date: November 14, 2008



                                       29
</TEXT>
</DOCUMENT>
