EXHIBIT 32.(b)

      CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT
                TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of The Singing Machine Company, Inc.
(the "Company") on Form 10-Q for the period ended June 30, 2003 as filed with
the Securities and Exchange Commission on 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 result of operations of the Company.

Date:  January 3, 2005                /s/ Jeffrey Barocas
                                      ------------------------------
                                      Jeffrey Barocas
                                      Chief Financial Officer
                                      (Principal Financial Officer)