EXHIBIT 99.2


                             18 U.S.C. SECTION 1350
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-0XLEY ACT OF 2002



       In connection with the Quarterly Report of The Singing Machine Company,
Inc. (the "Company") on Form 10-Q for the period ending June 30, 2002, as filed
with the Securities and Exchange Commission on the date hereof (the "Report"),
I, April J. Green, Chief Financial Officer of the Company, certify, pursuant to
18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002 that, to my knowledge:

       (1)    The Report fully complies with the requirements of Section 13(a)
              or 15(d) of the Securities and Exchange Act of 1934; and

       (2)    The information contained in the Report fairly presents, in all
              material respects, the financial condition and results of
              operations of the Company



/s/ April J. Green
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Chief Financial Officer
August 14, 2002