SUBSIDIARIES OF REGISTRANT


                                                  Jurisdiction of
Subsidiaries                                       Incorporation 

Quintex Communications Corp.                      New York
Quintex Mobile Communications Corp.               Delaware
Hermes Telecommunications Inc.                    Delaware
Lenex Corporation                                 Delaware
American Radio Corp.                              Georgia
Audiovox International Corp.                      Delaware
Cell Holding Corporation                          Delaware
H & H Eastern Distributors Inc.                   Pennsylvania
Audiovox Holding Corp.                            New York
Audiovox Asia Inc.                                Delaware
Audiovox Latin America Ltd.                       Delaware
Audiovox Canada Limited                           Ontario
Western Audiovox Corp.                            British Columbia
Audiovox Communications (Malaysia) Sdn. Bhd.      Malaysia
Audiovox Singapore PTE. LTD.                      Singapore
Audiovox (Thailand) Co., Ltd.                     Thailand




















                      
                      
                      EXHIBIT 21