EXHIBIT 23.1

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

The Board of Directors
The Singing Machine Company, Inc.:


         We hereby consent to the incorporation by reference in the registration
statement of The Singing Machine Company, Inc. on Form S-8 (File No. 333-59684)
filed with the Securities and Exchange Commission ("SEC") on April 27, 2001 and
the registration statement on Form S-3 (File No. 333-70142) filed with the SEC
on October 9, 2001 of our report dated May 23, 2002, with respect to the
consolidated financial statements of The Singing Machine Company, Inc. and
subsidiary, for the years ended March 31, 2002 and 2001, included in this Annual
Report on the Form 10-KSB for the year ended March 31, 2002.



/s/ SALBERG & COMPANY, P.A.
Boca Raton, Florida
June 30,2002