Consent of Independent Registered Public Accounting Firm

We have  issued  our  report,  dated  December  23,  2004,  on the  consolidated
financial statements of Audiovox Specialized Applications, LLC which is included
in the Annual Report of Audiovox  Corporation and  subsidiaries on Form 10-K for
the year ended  November 30, 2004.  We hereby  consent to the  incorporation  by
reference of our report in the Registration  Statements of Audiovox  Corporation
on Forms S-8 (Registration Nos. 333-36762 and 333-82073).




/s/ MCGLADREY & PULLEN, LLP
MCGLADREY & PULLEN, LLP


Elkhart, Indiana
March 31, 2005



                                  Exhibit 99.2