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 16, 2001,  relating to
the consolidated  balance sheets of Audiovox  Corporation and subsidiaries as of
November 30, 1999 and 2000, 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, 2000, and the related  schedule,  which report appears
in the November 30, 2000 annual report on Form 10-K of Audiovox  Corporation and
subsidiaries.





                                                              s/KPMG LLP
                                                              -----------------
                                                                KPMG LLP




Melville, New York
February 28, 2001

                                   Exhibit 23