FINAL TRANSCRIPT
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**CCBN - VOXX - Q3 2003 Audiovox Corporation Earnings Conference Call
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   CCBN StreetEvents Conference Call Transcript

   **CCBN - VOXX - Q3 2003 Audiovox Corporation Earnings Conference Call

   Event Date/Time: Oct. 15. 2003 / 10:00AM ET
   Event Duration: N/A

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streetevents@ccbn.com         617.603.7900        www.streetevents.com
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(C) 2003 CCBN.com, Inc. Republished with permission. No part of this publication
may be reproduced or transmitted in any form or by any means without the prior
written consent of CCBN.com, Inc.







CORPORATE PARTICIPANTS
 John Shalam
 Audiovox Corporation - Chairman, President and CEO

 Philip Christopher
 Audiovox Corporation - EVP, and President and CEO, Audiovox Communications
   Corporation

 C. Michael Stoehr
 Audiovox Corporation - SVP, CFO

 Patrick Lavelle
 Audiovox Corporation - SVP, Audiovox Corporation, and President and CEO,
Audiovox Electronics Corp.

 Glenn Wiener
 Audiovox Corporation - Investor and Financial Media Relations

CONFERENCE CALL PARTICIPANTS
 Thomas Kahn
  Analyst

 John Bucher
 Harris Nesbitt - Analyst

 Charles Dicenza
Analyst
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streetevents@ccbn.com         617.603.7900        www.streetevents.com
- ---------------------------------- ---------------------------- ----------------
(C) 2003 CCBN.com, Inc. Republished with permission. No part of this publication
may be reproduced or transmitted in any form or by any means without the prior
written consent of CCBN.com, Inc.






PRESENTATION



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Operator


Good day,  ladies and gentlemen.  Thank you for joining  Audiovox Fiscal Quarter
Three  Conference Call. My name is  [Kaitlin][ph],  and I'll be your coordinator
today.  At  this  time,  you  are  all in  listen-only  mode.  There  will  be a
question-and-answer  session following your  presentation,  and you will receive
instructions  on how to ask  questions  at that time.  If at any time during the
call you require assistance, please key star zero, and an operator will be happy
to assist you. As a reminder, this conference is being recorded.

At this time, I'd like to turn the program to your host, Mr. Glenn Wiener.  Sir,
please go ahead.


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 Glenn Wiener  - Audiovox Corporation - Investor and Financial Media Relations


Good morning,  everyone, and thank you for joining us this morning on Audiovox's
Fiscal 2003 Third Quarter  Conference Call for the period ended August 31, 2003.
If you have not  received  a copy of  today's  announcement,  you may  visit the
Company's  website at  www.audiovox.com,  or contact me directly at 212-786-6011
following the call.

As the Operator mentioned, today's call is being webcast and is available on the
Company's  website  under the Investor  Relations  section.  For those unable to
participate,  a  replay  has  been  arranged  and  will  air for one week in the
approximately one hour after the completion of this call.

Before getting  started,  I'd like to address safe harbor  language.  Except for
historical information contained herein,  statements made on today's call and in
today's  webcast that would  constitute  forward-looking  statements may involve
certain risks and uncertainties.  All forward-looking  statements made are based
on currently available information, and the Company assumes no responsibility to
update any such forward-looking statements.

The  following  factors,  among others,  may cause the actual  results to differ
materially from the results  suggested in the  forward-looking  statements.  The
factors include,  but are not limited to, risks that may result from our ability
to  keep  pace  with  technological  advances;  significant  competition  in the
wireless,  mobile,  and consumer  electronics  businesses;  quality and consumer
acceptance of newly introduced  products;  our relationships  with key suppliers
and  customers;   market  volatility;   non-availability  of  products;   excess
inventory;  price and  product  competitions;  new  product  introductions;  the
possibility  that the review of a prior  filing by the SEC may result in changes
to our financial statements; and the possibility that stockholders or regulatory
authorities may initiate  proceedings  against  Audiovox and/or our officers and
directors as a result of any [of our][ph] statements.

Risk factors  associated  with our business,  including  some of the factors set
forth  herein,  are detailed in the  Company's  Form 10-K for the fiscal  fourth
quarter and year ended November 30, 2002, and its Form 10-Q for the three months
ended August 31, 2003.

At this time, I'd like to introduce John Shalam, Chairman, President, and CEO of
Audiovox Corporation. John?


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 John Shalam  - Audiovox Corporation - Chairman, President and CEO


Thank you, Glenn.

Good  morning,  ladies  and  gentlemen,  and thank you for  joining  us today to
discuss our fiscal third quarter results.

In  addition  to my own  remarks,  Michael  Stoehr,  our CFO,  will  discuss our
financial results, and Philip Christopher and Pat Lavelle,  CEOs of our Wireless
and Electronics  subsidiaries,  will walk you through the  developments of their
respective companies and what's in store for the balance of the year.

This morning,  we reported  revenues of just over $265m and profits of $647,000,
or three cents per share.

Sales in our Wireless  subsidiary,  ACC,  were off  considerably  due to ongoing
testing for carrier approval of several new phones. As a result,  these products
that were slated for introduction this quarter were pushed back slightly.

On the plus side,  we have begun  shipping our 8600 models and plan to introduce
the 8400  series,  as well as the 9900 series and the 8900  series  cameraphones
shortly.  These new  products  should have a positive  impact on both our fourth
quarter 2003 and first quarter 2004 sales.

Our Electronic subsidiary,  AEC, reported third quarter revenues of $135m, up 29
percent versus last year. AEC results  reflect  continued  success of our mobile
video and consumer electronics products. We are working diligently to assimilate
the Recoton assets, and as we stated last quarter, believe this acquisition will
positively  impact our fiscal  2004  results.  I will let Pat  discuss  with you
further shortly.

In closing, I believe the  telecommunications  industry has been challenging and
will remain so, but the  economy is showing  signs of  improvement,  and our new
wireless  products are being met with  enthusiasm  and optimism.  I anticipate a
stronger  fourth  quarter for  Audiovox  Communications  Corporation  and remain
confident  in  our  ability  to  [draw][ph]   electronics  business.   Having  a
diversified  portfolio of products has  positioned us well to take  advantage of
what should be a stronger 2004.

Thank you for your continued support,  and at this time, I'll turn the call over
to our Chief Financial Officer, Michael Stoehr. Michael, please go ahead.


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 C. Michael Stoehr  - Audiovox Corporation - SVP, CFO


Thank you, John. Good morning, everyone.

Net sales for the quarter were $266m versus $301m third  quarter of 2002,  which
was a decline of 12 percent.  Our revenue was  impacted in our  Wireless  group,
whose  sales were 131m  versus  197 third  quarter  last  year.  Unit sales were
816,000 versus 1.1m units third quarter of 2002. Also, our ASPs were $145 versus
$151 last year at this time.  Both the declining unit sales and ASPs were caused
by a lack of new product  introduction during this quarter. Mr. Christopher will
address the new product cycles later in the presentation.

The decline in our  revenue in the third  quarter  was  partially  offset by the
Electronics group, which had sales of $135m versus $105m in the third quarter of
2002. The growth in the Electronic revenue was principally a result of increases
in consumer goods,  mobile video,  and satellite  radio  products,  and Pat will
discuss this further in his presentation.

Also included in the revenue for the third quarter sales were sales from our new
German operations, as a result of the Recoton acquisition, of approximately $6m.
We had some smaller Jensen sales,  but the majority of the increase was from the
German operations.

Gross profit  margins were 10.4  percent this quarter  versus 9.1 percent  third
quarter of 2002. The margins were affected by the Electronics group,  becoming a
larger  percentage of our total revenue.  Electronics  was 50.9 percent of third
quarter  sales versus 34 percent of total sales in the third quarter of 2002. As
Electronics has an overall higher gross margin,  mathematically,  it impacts the
consolidated gross margin of the Company.

If we look at the two groups,  the gross  margin for  Wireless  was 3.9 percent,
versus 4.4 percent 2002. This is a result of two major items:  one,  Wireless is
awaiting character  acceptance of new product and was only selling out the older
models  during the quarter;  and,  two,  Wireless also disposed of certain PDAs,
which impacted the gross margin by 1.3 percent for the quarter.

The  Electronics  margins were 16.8 percent,  versus 18 percent third quarter of
2002.  A portion of this decline was the result of  increased  product  sales to
large consumer electronics customers, which have lower price -- lower margins as
a result of higher  volume.  And,  also,  based upon these larger sales,  we had
increased MDF programs to these customers.

Operating  expenses  for the quarter  increased  approximately  $4.1m to $25m. A
component of this increase was from the  operations of the new European  company
acquired  in the  Recoton  acquisition  during  the  third  quarter,  which  was
approximately $2.2m.

Our Wireless group had a decline in expenses, principally in bad debt provisions
and general administrative overhead.

The Electronics Group, because of its increased volume, experienced increases in
some of its  office  hours  to  support  the  sales  operation  and  also in its
commissions as a result of higher sales.

During the quarter,  there were also three charges that took place that were not
normal to our operations.

The first was the charge to cover the  settlement  that we previously  announced
with the  government  agency;  there was a charge in our  Venezuelan  subsidiary
related to severance  benefits,  which the Company is  challenging,  and charges
related to the  issuance of warrants  to  non-employees.  The total cost of this
charge was $1.4m.

Our other expenses and interest  declined as the Company continues to maintain a
strong  cash  position.  We don't have as much  foreign  exchange  differentials
occurring out in our Venezuelan subsidiaries.

Our joint venture,  ASA, had a great quarter,  with both sales and gross margins
up as this market continues to grow for them.

On a pre-tax basis, before minority interest,  the Company reported $3.1m' worth
of income.  Because of the  valuation  allowance  of the FAS 109,  the  Wireless
Group, which is 75-percent owned and not consolidated in the Company's financial
statements,  impacted  the  Company's  after-tax  return.  What  happens is that
because we cannot have any tax  differential  in the losses,  it goes dollar for
dollar. As a result, we reported net income of $647,000 versus [$1.6m][ph], or 3
cents a share, versus 12 cents a share third quarter last year.

Cash flow from operations for the nine months  provided $103m,  and after paying
for the Recoton  acquisition  and other fixed asset,  we increased our cash from
year-end  to $30.7m as of August,  and we still have  balances in about the $20m
range as we speak now.  This cash flow is a result of  accounts  receivable  and
inventory  reductions  in our  Wireless  Group  and also an  improvement  in the
receivable turns in both groups.

The accounts  receivable  for Wireless  were $52m this quarter  versus $112m for
quarter '02. The Electronics  accounts receivable were $103m versus $79m quarter
'02, and the inventory for Wireless was $70m this quarter, down from $161m.

Our Electronics  inventory grew to 118m versus 91. The growth in the Electronics
also was a  result  of the  acquisition  of the  assets  in the  Jensen,  as the
inventory  of 118m  includes  $12.6m'  worth of  inventory  acquired  during the
quarter and also the accounts receivable of approximately $7m.

At this time, we still do not have any direct  borrowings under our main banking
facility of $150m,  and the debt that you see on our  balance  sheet is just the
subsidiary debt in Malaysia and Germany.

The Company  anticipates  some  borrowings  under its main  facility  during the
fourth quarter.  This,  again, is based on the acceptance  cycle of the Wireless
product.  We will also see sequentially  increasing sales over the third quarter
as we're moving into our seasonal high point. We have plenty of cash to purchase
the  products  going  forward,  and we  also  should  see,  as  we've  mentioned
previously, an impact from our newly acquired European company during the fourth
quarter, which is also a high point for the selling season.

That's where we stand at this point. John?


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 John Shalam  - Audiovox Corporation - Chairman, President and CEO


Thank you very much,  Michael,  and at this time,  I'd like to introduce  Philip
Christopher,  the  Executive  Vice  President  of Audiovox  Corporation  and the
President of Audiovox Communications Corp. Philip, please go ahead.


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Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


Thank you, John. Good morning, everyone. Just to summarize the numbers that Mike
has advised you, let me just review the nine months.

For nine months ending August 31, 2003, the Wireless division had sales of $536m
versus $516m, which is an increase of $20m in sales.

In terms of unit sales, nine months, this year was 3.1m versus 3.4m last year, a
reduction of 300,000.  The key was the average selling price of $161 nine months
this year versus $137 in 2002. As Mike  mentioned,  our accounts  receivable has
been reduced to $52m versus $112m nine months last year.

The reduction in inventory  obviously is a blessing and also a curse at the same
time. In view of the fact that we failed to introduce some new products, we were
selling our old discontinued models, and as a result, both the inventory and the
receivables  reduced.  The inventory came down to 70m versus 161m last year. And
in terms of actual units,  the unit inventory,  360,000 versus 1.1m last year at
the same  time.  Last  year  [inaudible]  we had a loss of 15.5m  versus a $2.1m
profit ending the nine months.

Overall,  these  results  are  not  satisfactory,  and  they  do  not  meet  our
expectations,  and  certainly  the kind of year that we would like to see is the
type  of  year  that  we had  in  the  year  2000  when  the  ACC  division  had
[indiscernible]  sales of $1.4b and unit  sales of over  eight  million,  with a
profit of $33m. Since the year 2000,  several factors affected the ACC division,
first  and  most of all,  the  economic  conditions;  the  consolidation  of the
carriers that has taken place not only in North America but in South America and
all over the world;  the shift of  technology  that has taken  place in the last
three years and has basically revolutionized the communications industry, and in
particular North and South America,  shifting from analog to digital,  to 1XRTT,
and from 1XRTT to color display,  and then cameraphones,  all in a matter of two
years.  And last but not  least,  the  competitive  environment  from the Korean
manufacturers  and other  manufacturers  that are coming out of Japan and China,
and that basically reduced the prices across the board.

In fiscal  year  2001 and 2002,  as you all know,  we had  suffered  some  heavy
losses,  and I am happy to report that nine  months year 2003,  at least we have
turned the corner around,  and we have turned to profitability as of nine months
August 31, 2003.

One of the latest developments,  and we alluded to it, during the third quarter,
we had  expected  to get  approvals  from some of our new models  that have been
delayed.  We have just  launched  CDM8600.  The CDM8600 is a color display phone
that was just launched by Verizon, and I'm happy to report to you that the sales
are going well. We have delivered  approximately 400,000 units to Verizon during
September  and  October,  and we expect the  growth of that  model to  continue.
Besides Verizon  Wireless,  Western Wireless has introduced the same model. Bell
Mobility  of Canada and other  carriers  in South  America  are  expected  to be
launching the same model.

We have three models that are, at the moment,  under consideration for approval:
the CDM8400,  which is a broad-type color display phone; the CDM8900, which is a
color display cameraphone; and the CDM9900, which is a video cameraphone that is
being -- under  consideration by Sprint and Verizon. We expect to have approvals
on these models  sometime by the end of October,  beginning of November,  and at
least it will  give us a chance  to pick up some of the  sales in  November  and
December.  Obviously,  our efforts were to introduce  these models in July.  The
best time to introduce is during the third quarter. This way, we can pick up the
sales  through in the fourth  quarter.  Let us  remember  that 50 percent of the
sales of all the  carriers  are down  between  September  and  December.  So our
efforts  for  the  future  is to  really  bring  the  models  into  the --  into
introduction during the third quarter.

Our position  right now is to continue to strengthen  our CDMA  business.  Up to
this point, we have been basically a CDMA manufacturer and a CDMA supplier.  Our
big accounts have always been Verizon, Sprint, Bell Mobility, Telus, the type of
customers that are handling the CDMA business.

As of June of 2003, we signed a supplier agreement with Sharp Electronics. Sharp
Electronics is the premiere image and device manufacturer for Vodafone in Europe
and for other European companies, such as T-Mobile and [Team of Italy][ph].

The same  products that are now on the GPRS horizon in Europe will be introduced
and launched with AT&T, T-Mobile, and other carriers in South America, including
[Telcell][ph]  of Mexico in the year 2004.  So for the first  time,  we can look
forward to ACC  expanding its wings from the CDMA arena to the GPRS products and
have a strong product line to follow.

In terms of our  suppliers,  as you  know,  Toshiba  was our main and  preferred
supplier,  and that is why in the  year  2002 we  accepted  an  investment  from
Toshiba for 25 percent.  That brought $32m into the company, and that investment
not only gives us the ability to have new  technology  and new products and also
secure our future for  [indiscernible]  with 3G products that Toshiba is working
on.

Besides the 9900, which will be introduced in the fourth quarter,  with Toshiba,
we expect to be  introducing  in the first  quarter a PTT model for both Verizon
and Sprint and other carriers, a megapixel phone that will be introduced in July
and a mid-tier phone. The CDM 9900 is the first phone in the market with the MSM
6100 chip,  establishing  our leadership  position and  maintaining  that we are
ahead of the competition in terms of technology. It is our hope that we continue
with the MSM 6500,  bringing  an EVDO  phone  with  Toshiba  towards  the fourth
quarter 2004.

Our other CDMA supplier,  Curitel,  has  represented  the biggest volume of ACC.
Curitel is the third largest manufacturer in the Korean domestic market,  behind
Samsung and LGIC,  and today  enjoys a  19-percent  market share of the domestic
market in Korea.  Their  products  are  developing  very fast,  and they're very
flexible in bringing  the  products to the market.  Besides the 8600,  which has
been approved and has been launched,  we expect to be receiving approvals on the
84 and 8900 during the fourth  quarter,  and first and second quarter next year,
we expect to have the PTT model,  the 8920 megapixel plus the 8930 megapixel for
Sprint and Verizon.

And as I said before, joining these two CDMA manufacturers,  in which we have an
alliance  with,  for the first time,  Sharp  Electronics  of Japan,  the premier
imaging device manufacturer, will be joining the ranks of our suppliers since we
have already established an agreement with them.

Our first model,  GX28, to AT&T is expected to be launched sometime in the first
quarter of next year, and the TM20 for T-Mobile,  expected to be launched during
the second quarter next year.

In addition  to this,  we have also  signed an  agreement  with HTC, a Taiwanese
company  with PDAs and smart phones based on the  Microsoft  technology.  We are
working now with AT&T on a device with Sprint and [Telso][ph] of Mexico,  and we
do expect to have those devices  approved and launched  during the first quarter
of next year.

In addition,  we are looking into the low-tier products from China manufacturers
to basically  complete our product line,  and for the first time have a complete
CDMA, complete GPRS, and a complete PDA line.

Our  objectives,  basically:  to  strengthen  the CDMA,  to expand the GPRS,  to
continue  to build  alliances  with the  manufacturers  that can  bring us those
products, continue to give the value-added services that our ACC has become well
known for. ACC, who basically is probably the most efficient  marketing team and
distribution  arm in North and South America,  given the right products,  we can
continue to be  successful.  Plus,  in addition to that,  we want to continue to
bring  innovative  products in the market.  Just as now in the fourth quarter we
will be the first ones with a video  cameraphone,  continue in the  tradition of
being  the first  with a TFT  color  and the first  ones to be with the PDA with
built-in  RF, it is our hope that we will be the first ones,  also,  with the 1X
EVDO phone for Verizon as well.

The other  thing  that we have to look  forward to is the fact that we have been
able to touch  almost  all the  carriers,  and  today we are one of the top four
suppliers  of Verizon,  one of the top  suppliers of Sprint,  Bell  Mobility and
TELUS of Canada, and in Mexico, [Telcell][ph] or [Usersel][ph] and Telefonica.

In South America,  we have expanded our business with Bell South  International,
Verizon International, Telefonica, [Centennial][ph] and SmartCom.

And,  of course,  we don't  forget the  smaller  PCS and CDMA  carriers in North
America,  carriers like the United States seller Alltel,  Western Wireless,  and
MetroPCS. The business is there to be gotten.

We have to  obviously  develop  our  products  and bring  those  products to the
approval process.  I do not hide from you that the approval process has become a
difficult task. Each one of these carriers has unique  specifications and unique
features.  It is becoming  increasingly  difficult to have  products for all the
carriers.  But at the same time, by having  manufacturers  like Toshiba,  Sharp,
Curitel,  Maxon,  HDC, and other Chinese  manufacturers,  it is our hope that we
will continue the  turnaround  and look forward to a good year in 2004 that will
bring us back to the type of sales and type of  revenues  that we have been used
to in the past.  It is our hope that the  change  of  technology  that has taken
place will give us this opportunity.

Let us remember that November 24, the WLNP, the number portability, could create
additional  business  for  all  of  us.  And  although  in  North  America,  the
penetration  is high -- we've got some 160 million  subscribers  -- and in South
America as well,  technology is forcing terminals to be changed. The replacement
business  continues to be strong, and it is our objective to take advantage both
of the number  portability  issue and the  replacement  market to  increase  our
business in 2004.

For the time being,  I think we just have to be satisfied with the fact that the
first nine months has been a turnaround.  The whole telecommunications  industry
has been  suffering  during these past three years.  We look forward to a better
quarter in 2003 fourth  quarter,  and, of course,  we expect 2004 to be a better
year.

The foundation is there, the product development is very good for us, and we are
optimistic  for year 2004.  So we look forward to taking  advantage of all these
possibilities  and meeting  our  objectives  in the fourth  quarter  2003,  and,
particularly, we look forward to 2004.

Thank you, John.


- --------------------------------------------------------------------------------
 John Shalam  - Audiovox Corporation - Chairman, President and CEO


Thank you very much, Philip.

At this time, I would like to introduce  Pat  Lavelle,  who is the  President of
Audiovox Electronics Corporation. Pat, please go ahead.


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Patrick  Lavelle  -  Audiovox  Corporation  -  SVP,  Audiovox  Corporation,  and
  President and CEO, Audiovox Electronics Corp.


Thank you, John, and good morning,  everyone.  I'm happy to report sales for the
third quarter  continue to be strong,  and we were able to out-produce the third
quarter of '02 by approximately 29 percent in sales. With sales at $135m, it was
our best quarter ever and surpassed our previous record, which we had set in the
second  quarter of this year by 20 percent.  Pre-tax  profits grew by 15 percent
'03 over '02.

We continue to have strong  demand for our  consumer  electronic  products,  and
sales in this category grew by 77 percent over the same period last year.

DVD portables  and our GMRS family  radios are the key drivers,  but we are also
seeing good growth in our LCD  under-counter  kitchen TV program and our regular
LCD program of 15- and 20-inch TVs.

Mobile  video  sales grew by 11 percent  and  maintains  its  position  as AEC's
number-one  product  category  and  maintains a  number-one  market share in the
industry.

Mobile  electronics  and  security  sales  were off 2.3  percent  from the third
quarter last year, as sales continued to reflect the shift from alarms to remote
starts, where sales of remote starts are stronger in the fall and winter months.

Our audio  business grew by 109 percent,  primarily  from increases in satellite
radio sales, and we had a  month-and-a-half  of sales from the recently acquired
assets of Recoton.

All in all, our product sales  continue to post strong  gains,  and the Audiovox
brand continues to gain momentum and greater consumer awareness.

Our market segments for the quarter break down as follows:

Mass merchants and national chains  represents  approximately  60 percent of our
total revenue. Mike had touched on the fact that our margins were affected,  and
that's the case.  As we sell more  product  into the mass  merchant and national
chains,  our margins are compressed a little bit from our normal  business.  But
this 60 percent  of our total  revenue  reflects  stronger  consumer  electronic
sales,  the new Jensen  sales,  and the  satellite  radio  sales that go to this
segment of the market.  At 60 percent,  we're running about 6 percent  higher as
far as the total percentage of our revenue than normal.

Expediters and independent distributors represented  approximately 32 percent of
our turnover, and the original equipment manufacturers represented approximately
8 percent of total revenue.

For the quarter,  we had only one account that  represented more than 10 percent
of our revenue for the  quarter,  and that account  represented  11.5 percent of
sales for the quarter,  and they represent 11 percent of sales for the year. And
although  we are  seeing  a trend  towards  more  mass  merchant  business,  our
distribution  is  spread  across  a wide  segment  of the  market,  and  that is
something that we've been striving for for quite some time.

The Jensen acquisition from Recoton is complete, and we are on target to surpass
the $10m projection  that we had for this year.  Sales in Germany are growing as
we move into the  Christmas  selling  season.  In the U.S.,  we are  starting to
receive  shipments of new product to replace the  discontinued  and out-of-stock
Jensen [inaudible],  and as I indicated in our past  teleconference,  the German
business was pretty much intact when we took over. Therefore,  we expect to see,
and we are seeing, a quicker turnaround to normal business.

In the U.S.,  that's a different story. It will take longer to turn around since
we are essentially rebuilding sales from scratch, and we will need to wait until
the retailers go through  their -- the big retailers go through their  Christmas
cycles  and  reset  their  planograms  in April  of '04.  We are  doing  regular
distributor business, but a bulk of the Jensen business in the United States was
done with major mass merchants, and like I said, their program for 2003 -- those
programs  are pretty much set. So we're not going to be able to have much impact
until the buyers  come into the show and look at what  they're  going to lay out
for 2004, where we will be able to get our opportunities.

As we look to the fourth  quarter,  we are  optimistic  that  sales will  remain
strong.  Currently, we are shipping our new plug-and-play Sirius receivers,  and
there are strong  promotions  planned by Sirius. We expect to see some very good
sell-through  based on this  strong  promotion.  Sirius is  rolling  out a heavy
schedule to drive to meet their prescription targets -- or subscription targets,
and they will be featuring Audiovox plug-and-play units on Monday Night Football
and other major  primetime  TV shows.  They will  announce  their budget for the
fourth quarter as far as what they're  spending in  advertising,  but I can tell
you that it is several  million  dollars for the fourth  quarter,  and that will
give us some very good exposure.

In addition,  we have strong  promotions set for our video bags. We introduced a
number  of new  video  bags in the  third  quarter,  and  these  will be set for
Christmas  promotion.  We have large  programs  for DVD  portables  and our GMRS
radios for the fourth  quarter.  We are delivering now;  however,  we are seeing
some  shortages of key  components  which could result in increased  air freight
charges for us as we're  waiting for some of these  components to get in so that
we can fulfill our Christmas  business.  However,  we do remain very  optimistic
that the fourth quarter will most likely be our strongest ever. Thank you. John?


- --------------------------------------------------------------------------------
 John Shalam  - Audiovox Corporation - Chairman, President and CEO


Pat, thank you very much,  and ladies and gentlemen,  we're now ready to receive
your questions and comments.








QUESTION AND ANSWER



- --------------------------------------------------------------------------------
Operator


[Caller instructions.]

Your first question, sir, comes from [Thomas Kahn][ph].


- --------------------------------------------------------------------------------
 Thomas Kahn Analyst


Hi, good morning.  The phones that are awaiting carrier  approval,  for example,
for Verizon, do you have units that are actually in America ready to be sold and
the carrier's  just awaiting  approval so you're going to be able to get some of
the holiday season sales, or is this something that has to come from the Orient?


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


The way we do it is after  hardware  approval,  we begin risk  building,  so the
factory has, for example, on the 8400, our anticipation was 300,000,  and on the
8900,  approximately  600,000.  But as the time goes by, you lose  proportion of
that. But the actual  production has been initiated.  There's inventory ready to
be airfreighted from our manufacturers in Korea, and upon final software,  which
gives you the approval,  then we input the final  software,  which is relatively
quick,  and then we airfreight  the units.  We have to be very  cognizant of the
fact that fourth quarter is critical to us for our success.


- --------------------------------------------------------------------------------
 Thomas Kahn Analyst


But we read in the paper, for example, that Motorola is going to be delayed and,
therefore, they're going to miss the holiday season.


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


Right.


- --------------------------------------------------------------------------------
 Thomas Kahn Analyst


And the question  comes down to is the delay that Motorola is suffering the same
delay that you're  suffering?  Will you both be approved about the same time? Do
you have units which will be able to get into the store ahead of Motorola or the
same time, or will the bulk of this happen after Christmas is over?


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


Well, the Motorola story was the  cameraphone.  And we have two  cameraphones in
the pool right now,  the 89 and the 99. The 89 and 99 are both to  Verizon,  and
the 89, also, to Telus of Canada.  Telus of Canada,  we expect to deliver 60,000
by the end of October to launch the product.  The 89 for  Verizon,  we expect by
November 15 to have them [all in state][ph].  And for the 9900 and the VN450 for
Sprint,  we are also expecting,  prior to Thanksgiving  weekend,  which is a big
weekend for launch and to have inventory in the warehouses of these carriers.


- --------------------------------------------------------------------------------
 Thomas Kahn Analyst


So if I go --


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


Just to make -- I am not in a  position  to tell  you  what  Motorola  is  doing
[inaudible]--


- --------------------------------------------------------------------------------
 Thomas Kahn Analyst


I  understand  that,  but what  you're  saying is if on  December  1 I go into a
Verizon store in Manhattan  and I ask for the 8900 or the 9900,  your best guess
is that they would be able to sell me those phones?


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


Yes, that's my hope and my objective.


- --------------------------------------------------------------------------------
 Thomas Kahn Analyst


 And would that -- those would both be cameraphones?


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


Yes, one is a cameraphone,  and one is a video cameraphone. The 89 is a low-tier
cameraphone; the 99 is a high-tier, and the [76100][ph] video --


- --------------------------------------------------------------------------------
 Thomas Kahn Analyst


Right.  Now,  would  you  -- I mean  you do  have  some  intelligence  as to the
industry.  I mean when I walk into the Verizon store on December 1, do you think
that they will have an offering for Motorola as well?


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


I'm not sure.


- --------------------------------------------------------------------------------
 Thomas Kahn Analyst


You don't know?


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


I'm not sure.  Right  now,  Verizon  has one  offering  on a  cameraphone,  that
[GLG][ph] 6000,  which they have been selling,  and Sprint has the Sanyo 8100 in
their stores.  Those are the two cameraphones  that are on the CDMA side. On the
GPRS side, you have AT&T and T-Mobile cameraphones as well.


- --------------------------------------------------------------------------------
 Thomas Kahn Analyst


How will our 8900 be priced compared to the cameraphones that presently are at
the Verizon store?


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


Well,  let's  put it this  way.  For  Verizon  to give us  projections  of up to
600,000,  it means  that  it's a  competitive  phone.  And the  videophone  is a
high-tier  phone,  which is playing to the high-end users,  the 8900 more to the
low- and mid-tier.


- --------------------------------------------------------------------------------
 Thomas Kahn Analyst


Got it. Thank you very much. Appreciate it.


- --------------------------------------------------------------------------------
Operator


Your next question, sir, from John Bucher.


- --------------------------------------------------------------------------------
 John Bucher  - Harris Nesbitt - Analyst


John Bucher with  Harris  Nesbitt.  Question  first for  Michael.  It looks like
looking  at the Q that  you've  got -- that you had  around  $15m of short-  and
long-term  debt as of the end of the fiscal third  quarter.  If you look at your
peak working capital needs,  how much of the line of credit do you expect you'll
have to tap into through the holiday season?


- --------------------------------------------------------------------------------
 C. Michael Stoehr  - Audiovox Corporation - SVP, CFO


Okay,  John,  just to bring you up, the  short-term  debt that we're  showing is
about $3m out in Malaysia  and about $3.8m in Germany.  There's  also the [eight
million one] sub-debt that we already have in the system that we got when we did
the  acquisition.  So right now,  we'll  probably  come into the bank lines -- I
don't want to get pinned down to an exact number, but not substantially.


- --------------------------------------------------------------------------------
 John Bucher  - Harris Nesbitt - Analyst


 Okay, and then --


- --------------------------------------------------------------------------------
 C. Michael Stoehr  - Audiovox Corporation - SVP, CFO


Johnny,  just to bring it further,  as Philip has outlined to you, our financing
patterns  will follow track right to the  introduction  of the new product,  and
that will principally be on the Toshiba side financing,  the accounts receivable
that builds up and then spins the cash.  So that's -- as the sales go up, you'll
see the lines go up.  Pat's  pretty well  covered on a cash flow basis,  maybe a
couple million more and that's it.


- --------------------------------------------------------------------------------
 John Bucher  - Harris Nesbitt - Analyst


Okay,  would you say less than 50 percent of your $150m line of credit will have
to be tapped?


- --------------------------------------------------------------------------------
 C. Michael Stoehr  - Audiovox Corporation - SVP, CFO


Well, if it's greater than that, so we're having a [bang-off][ph] year, yes.


- --------------------------------------------------------------------------------
 John Bucher  - Harris Nesbitt - Analyst


Okay.  And  speaking of that,  can you provide a range at all for a  bottom-line
outlook for the next quarter?


- --------------------------------------------------------------------------------
 C. Michael Stoehr  - Audiovox Corporation - SVP, CFO


As I stated in my remarks,  that we'll be up sequentially,  both on revenue, and
we should be up -- we anticipate being up sequentially on the earnings.


- --------------------------------------------------------------------------------
 John Bucher  - Harris Nesbitt - Analyst


Okay, question for Pat Lavelle.  Given the Sirius satellite radio promotion,  do
you think  it's  possible  for that  product  category,  both XM and  Sirius for
Audiovox,  to become a top-three or top-five category for you in the electronics
side over the next -- over the course of the next 12 months or so?


- --------------------------------------------------------------------------------
Patrick  Lavelle  -  Audiovox  Corporation  -  SVP,  Audiovox  Corporation,  and
  President and CEO, Audiovox Electronics Corp.


Good  morning,  John.  With the number of -- you know,  it's  really tied to the
number of subscribers that they have targeted for themselves.  And XM is looking
to get to a million subscribers by year-end and Sirius's target is 300,000.

With the fact that we are probably the largest seller of aftermarket product for
Sirius right now, we can extrapolate out the numbers,  but if they're successful
in driving the subscriptions,  we should be able to do some substantial numbers.
We're looking at, you know, somewhere in the fourth quarter and first quarter of
getting an additional  100,000 units out there. You know, based on where we are,
100,000  units  would  drive  our  audio  business  to  where  it would be a top
performer within the group.


- --------------------------------------------------------------------------------
 John Bucher  - Harris Nesbitt - Analyst


And then a similar question on the GPS-related  product that you sell, both some
of the in-dash retrofit products as well as some of the portable products,  what
kind of growth  and what kind of trends  are you  experiencing  in that  product
category?


- --------------------------------------------------------------------------------
Patrick  Lavelle  -  Audiovox  Corporation  -  SVP,  Audiovox  Corporation,  and
  President and CEO, Audiovox Electronics Corp.


Okay,  well, you know,  we're out -- it's funny,  we're out here at the Consumer
Electronic  conferences,  and we had a full day on  Telematics  and GPS  product
yesterday.  You know, the industry,  the Telematic industry and where you'll use
GPS-based  product,  location-based  product is in the  aftermarket  a very slow
build,  and it is primarily  being driven  top-down from the car  manufacturers,
where  they're  putting this type of  equipment in their higher  priced cars and
hoping to drive sales that way.

We have two products that utilize navigation. One is our navigation product that
utilizes  GPS,  and the  other  product  is our  location-based  stolen  vehicle
recovery,  our  Pursuitrak,  which we just  started  sales of this  month.  Both
categories will be a slow build. I don't  anticipate that we're going to see any
strong,  strong sales  coming from this sector until the industry  heats up, and
what's going to cause that is more  application  and lower  pricing.  Right now,
this equipment is fairly expensive, and it is putting a lid on the sales.


- --------------------------------------------------------------------------------
 John Bucher  - Harris Nesbitt - Analyst


And then just one final question for Philip Christopher,  and I'll turn it over.
Philip,  I understood  you'll have  push-to-talk  products from both Toshiba and
Curitel in early 2004, was that correct?


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


First quarter, yes, sir.


- --------------------------------------------------------------------------------
 John Bucher  - Harris Nesbitt - Analyst


And then the EVDO phone,  that's from Toshiba  only,  and that's  expected  late
2004?


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


 Yes, correct.


- --------------------------------------------------------------------------------
 John Bucher  - Harris Nesbitt - Analyst


Was the drive for the Toshiba phone, can you say, is that something that Verizon
Wireless was, you know,  especially  aggressive in  requesting,  or is that just
more of Toshiba had the capability to deliver it and so you all are launching it
on that basis?


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


No, it reflects the Verizon's aggressive approach towards the video.


- --------------------------------------------------------------------------------
 John Bucher  - Harris Nesbitt - Analyst


Thank you very much.


- --------------------------------------------------------------------------------
Operator


Your next question, sir, from Charles [Dicenza][ph].


- --------------------------------------------------------------------------------
 Charles Dicenza Analyst


Good morning. For Philip,  please.  Philip, is the ACC volume,  dollar volume in
the fourth quarter,  likely to exceed the year-earlier  fourth quarter given all
of this?


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


Well,  it's all conditioned on the approvals,  Charles.  If we are successful in
meeting  our  objectives,  and,  of course,  remember  that our fiscal year ends
November 30 --


- --------------------------------------------------------------------------------
 Charles Dicenza Analyst


Right.


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


- -- we have three models, the 84, 89, and 99, and the unfortunate part has been a
delay of the  approvals.  But if we do  manage  to get them  into the  system in
November,  what you're going to see is really November sales.  October,  we have
the --  September  and  October,  we picked up some  sales on the 8600,  but the
big-ticket  items are if we manage to get them into -- delivered to the carriers
in November, it will be effective in our sales.


- --------------------------------------------------------------------------------
 Charles Dicenza Analyst


So you can still do the 300,000 and 600,000 [inaudible]--


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


Well, let's see what happens.


- --------------------------------------------------------------------------------
 Charles Dicenza Analyst

If -- you know, if you meet your revised targets, right?


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


Yes.


- --------------------------------------------------------------------------------
 Charles Dicenza Analyst


Okay. Now, what specifically went wrong, that it's just --


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


Nothing went wrong. The average --


- --------------------------------------------------------------------------------
 Charles Dicenza Analyst


Did they change -- did they change the procedures?


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


Their  procedures  and the change of specs with the carriers.  Don't forget that
the network must be able to support the product.  It is a moving target.  The UI
interface of all the carriers has become  increasingly  more  difficult.  Sprint
utilizes Java, Verizon utilizes [Brew][ph]. We have challenges that must be met,
and we have a very  strong  engineering  team,  and I -- we also  have a  strong
engineering  team by  [inaudible],  but it's nothing  different  than what every
vendor is going  through in terms of getting the product  approved,  and this is
the challenge of our industry.


- --------------------------------------------------------------------------------
 Charles Dicenza Analyst


Is this because Java and [Brew][ph] and  [Volume][ph] are reasonably new? I mean
they've been around before.


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


Well, I think it's -- that's one thing,  but I think the major  situation is the
- -- it's like chasing a moving target in terms of the carriers'  specs  changing,
you know, in a relatively fast situation.  What would rectify this in the future
is really  our own  product  development  to be  geared  towards  third  quarter
launches so we can make sure we pick up the fourth quarter  business rather than
the --


- --------------------------------------------------------------------------------
 Charles Dicenza Analyst


You'd be [indiscernible]  lead-time because you don't envision it's going to get
any better. This is an ongoing issue with the carriers, I guess?


- --------------------------------------------------------------------------------
Philip Christopher - Audiovox Corporation - EVP, and President and CEO, Audiovox
  Communications Corporation


Well,  yes,  as the specs keep  changing,  and,  of  course,  the track of which
direction  they're going,  Verizon is going toward EVDO, Sprint is going towards
EVDV,  and every carrier has their own  direction,  and, of course,  all of them
leading towards the wideband CDMA and the possibility of global warming.  It's a
challenging  industry,  but that's what makes this  industry  exciting -- what's
making  it  exciting  and what we have to look at the  positives  is that as the
industry changes and the technology  changes, it gives us the chance to continue
to have replacement business growth in addition to additional subscribers.


- --------------------------------------------------------------------------------
 Charles Dicenza Analyst


I understand that. May I ask a question of Michael?


- --------------------------------------------------------------------------------
 C. Michael Stoehr  - Audiovox Corporation - SVP, CFO


Yes.


- --------------------------------------------------------------------------------
 Charles Dicenza Analyst


Michael, you mentioned three extraordinary  charges or two. One was warrants for
non-employees,  and the other was, you said, a previously announced payment to a
government  agency.  Could you elaborate on both of those?  I guess I missed the
government agency.


- --------------------------------------------------------------------------------
 C. Michael Stoehr  - Audiovox Corporation - SVP, CFO


That was in the 10-K and also the first and  second  quarter.  It had to do with
proceedings that went back to 1996 with the Federal Election  Commission,  which
the Company  settled in -- during the first half of the year.  The warrants were
for legal -- future  legal  expenses  that we issued some  warrants in the stock
back in July.


- --------------------------------------------------------------------------------
 Charles Dicenza Analyst


For future legal expenses?


- --------------------------------------------------------------------------------
 C. Michael Stoehr  - Audiovox Corporation - SVP, CFO


And for -- yeah, it was to outside counsel.


- --------------------------------------------------------------------------------
 Charles Dicenza Analyst


Hmm, okay.


- --------------------------------------------------------------------------------
 C. Michael Stoehr  - Audiovox Corporation - SVP, CFO


Because  it's not an  employee of the  company,  you have to expense the cost of
those warrants. They were not issued below market.


- --------------------------------------------------------------------------------
 Charles Dicenza Analyst


Okay, thank you.


- --------------------------------------------------------------------------------
 C. Michael Stoehr  - Audiovox Corporation - SVP, CFO


You're welcome.


- --------------------------------------------------------------------------------
Operator


[Caller instructions.]

At this time, it appears as though there are no further questions.


- --------------------------------------------------------------------------------
 John Shalam  - Audiovox Corporation - Chairman, President and CEO


I want to thank all of you for your  interest and all your  [indiscernible]  and
your continued  participation.  Thank you for joining us on the call today,  and
I'm confident that we'll see an improving  picture as we go  traditionally  into
our stronger fourth quarter and with some of the new products coming in for next
year as well. So we'll look forward to talking to you soon, and thanks again for
participating today.


- --------------------------------------------------------------------------------
Operator


Ladies  and  gentlemen,  that  concludes  the  program  for  today.  You may now
disconnect.



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