<?xml version="1.0"?>
<!-- - EDGAR Ease Plus 1.0                                   07/25/03  TT    -->
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4/A</documentType>
   <periodOfReport>2003-09-17</periodOfReport>
   <dateOfOriginalSubmission>2003-09-18</dateOfOriginalSubmission>
   <notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000923601</issuerCik>
        <issuerName>SINGING MACHINE CO INC</issuerName>
        <issuerTradingSymbol>SMD</issuerTradingSymbol>
   </issuer>
   <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000939282</rptOwnerCik>
            <rptOwnerName>STEELE EDWARD</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O SINGING MACHINE CO INC</rptOwnerStreet1>
            <rptOwnerStreet2>6601 LYONS ROAD BUILDING A-7</rptOwnerStreet2>
            <rptOwnerCity>COCONUT CREEK</rptOwnerCity>
            <rptOwnerState>FL</rptOwnerState>
            <rptOwnerZipCode>33073</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
         <isDirector>0</isDirector>
         <isOfficer>0</isOfficer>
         <isTenPercentOwner>1</isTenPercentOwner>
         <isOther>0</isOther>
      </reportingOwnerRelationship>
   </reportingOwner>
 <nonDerivativeTable>
   <nonDerivativeTransaction>
      <securityTitle>
         <value>Common Stock</value>
            <footnoteId id="F2"/>
      </securityTitle>
      <transactionDate>
         <value>2003-09-17</value>
      </transactionDate>
      <transactionCoding>
         <transactionFormType>4</transactionFormType>
         <transactionCode>S</transactionCode>
         <equitySwapInvolved>0</equitySwapInvolved>
      </transactionCoding>
      <transactionAmounts>
         <transactionShares>
           <value>20500</value>
         </transactionShares>
         <transactionPricePerShare>
           <value>4.62</value>
         </transactionPricePerShare>
         <transactionAcquiredDisposedCode>
           <value>D</value>
         </transactionAcquiredDisposedCode>
      </transactionAmounts>
      <postTransactionAmounts>
         <sharesOwnedFollowingTransaction>
           <value>844796</value>
         </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
         <directOrIndirectOwnership>
            <value>I</value>
         </directOrIndirectOwnership>
         <natureOfOwnership>
            <value>-</value>
            <footnoteId id="F1"/>
         </natureOfOwnership>
      </ownershipNature>
   </nonDerivativeTransaction>
 </nonDerivativeTable>
   <footnotes>
      <footnote id="F1"> 152,910 shares are owned by Mr. Steele's wife. The remaining shares are owned by Mr. Steele.</footnote>

      <footnote id="F2"> Amendment of this Form 4 has been made because Mr. Steele was incorrectly listed as being Chairman and CEO of the Singing Machine Company, Inc. (SMC) in the initial Form 4 filing made on September 18, 2003. Although Mr. Steele is still an employee of SMC, Mr. Steele resigned from his position as Chairman and CEO effective as of August 3, 2003.</footnote>
   </footnotes>
   <ownerSignature>
      <signatureName>/s/ Edward Steele</signatureName>
      <signatureDate>2003-09-18</signatureDate>
   </ownerSignature>
</ownershipDocument>

