Exhibit 32.2

                CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350

         In connection with the Annual Report of The Singing Machine, Inc. (the
"Company") on Form 10-K for the year ended March 31, 2004 as filed with the SEC
on or about the date hereof (the "Report"), I, Jeffrey Barocas, 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:

            (1) The Report fully complies with the requirements of Section 13(a)
         or 15(d) of the Securities 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.

         A signed original of this written statement has been provided to the
Company and will be retained by the Company and furnished to the SEC or its
staff upon request.


                                                   /s/   JEFFREY BAROCAS
                                                   -----------------------------
                                                         Jeffrey Barocas
                                                      Chief Financial Officer
                                                   (Principal Financial Officer)

Date: July 14, 2004