POWER OF ATTORNEY

         We, the undersigned officers and directors of THE SINGING MACHINE
COMPANY, INC. do hereby constitute and appoint JOHN KLECHA our true and lawful
attorney and agent to do any and all acts and things and to execute any and all
instruments which said attorney and agent may deem necessary and advisable to
enable said corporation to comply with the Securities Act of 1933, as amended,
and any rules, regulations and requirements of the Securities and Exchange
Commission, in connection with this Registration Statement or any registration
statement for the same offering that is effective upon filing pursuant to Rule
462(b) under the Securities Act of 1933, as amended, including, specifically,
but without limitation, power and authority to sign for us or any of us and all
amendments hereto; and we do hereby ratify and confirm all that the said
attorney and agent shall do or cause to be done by virtue hereof.

         In accordance with the requirements of the Securities Act of 1933, as
amended, this Registration Statement on Form SB-2 has been signed herein below
by the following persons in the capacities and on the dates indicated.

Signature                                 Title
- ---------                                 -----

___________________________               Chairman of the Board of Directors and
Edward Steele                             Chief Executive Officer

__________________________                Chief Operating Officer,
John F. Klecha                            Chief Financial Officer and Director

__________________________                Director
Josef A. Bauer

__________________________                Director
Alan Schor