EXHIBIT 32.2

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 Annual Report of The Singing Machine Company, Inc. (the
"Company") on Form 10-K for the period ended March 31, 2004 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 19, 2005              /s/ Jeffrey Barocas
                                    -----------------------------
                                    Jeffrey Barocas
                                    Chief Financial Officer
                                    (Principal Financial Officer)