Statement Under Oath of Principal Financial Officer Regarding Facts
               and Circumstances Relating to Exchange Act Filings

     I, Charles M. Stoehr,  Senior Vice President and Chief Financial Officer of
Audiovox Corporation state and attest that:

     (1)  To the  best of my  knowledge,  based  upon a  review  of the  covered
          reports (as  defined  below) of Audiovox  Corporation  and,  except as
          corrected or supplemented in a subsequent covered report:

          o    no covered  report  contained  an untrue  statement of a material
               fact as of the end of the period  covered  by such  report (or in
               the case of a report on Form 8-K or definitive  proxy  materials,
               as of the date on which it was filed); and

          o    no covered  report  omitted to state a material fact necessary to
               make  the  statements  in the  covered  report,  in  light of the
               circumstances  under which they were made,  not  misleading as of
               the end of the period covered by such report (on in the case of a
               report on Form 8-K or definitive proxy materials,  as of the date
               on which it was filed.

     (2)  I  have  reviewed  the  contents  of  this   statement  with  Audiovox
          Corporation's Audit Committee.

     (3)  In this statement  under oath,  each of the following,  if filed on or
          before the date of this statement, is a "covered report":

          o    Annual Report on Form 10-K for the Fiscal Year Ended November 30,
               2001 as filed with the  Securities  and  Exchange  Commission  on
               March 18, 2002;

          o    all reports  filed on Form 10-Q,  all reports on Form 8-K and all
               definitive proxy materials of Audiovox Corporation filed with the
               Commission  subsequent to the filing of the Form 10-K  identified
               above; and

          o    any amendments to any of the foregoing.


s/Charles M. Stoehr
Charles M. Stoehr                             Subscribed and sworn to
Senior Vice President and Chief               before me this 18th day
Financial Officer                             of  October, 2002.
Audiovox Corporation

Date:  October 18, 2002                         s/Patricia Olsen
                                                -------------------------------
                                                Notary Public
                                                My Commission Expires: 12/19/02

                                  Exhibit 99.2