Independent Auditors' Consent





The Board of Directors
Audiovox Corporation:


We consent to  incorporation  by reference in the  registration  statements (No.
33-18119 and  33-65580) on Form S-8 and (No.  333-00811) on Form S-3 of Audiovox
Corporation and  subsidiaries of our report dated January 13, 2000,  relating to
the consolidated  balance sheets of Audiovox  Corporation and subsidiaries as of
November 30, 1998 and 1999, and the related  consolidated  statements of income,
stockholders' equity and cash flows for each of the years in the three-year
period ended November 30, 1999, and the related schedule,  which report appears
in the November 30, 1999 annual report on Form 10-K of Audiovox  Corporation and
subsidiaries.





                                              s/KPMG LLP
                                                KPMG LLP




Melville, New York
February 1, 2000

                                   Exhibit 23