Independent Auditor's Consent





The Board of Directors and Stockholders
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 23, 1997, relating to the consolidated balance
sheets of Audiovox Corporation and subsidiaries as of November 30,
1996 and 1995, and the related consolidated statements of income
(loss), stockholders' equity and cash flows for each of the years
in the three-year period ended November 30, 1996, and all related
schedules, which report appears in the November 30, 1996 annual
report on Form 10-K of Audiovox Corporation and subsidiaries.

Our report refers to changes in the methods of accounting for
certain investments in equity securities and income taxes.





                                   s/KPMG PEAT MARWICK LLP
                                     KPMG PEAT MARWICK LLP




Jericho, New York
February 26, 1997