UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

         Date of Report (Date of earliest event reported): July 20, 2006

                        THE SINGING MACHINE COMPANY, INC.
                        ---------------------------------
             (Exact name of registrant as specified in its charter)

          Delaware                       0-24968               95-3795478
--------------------------------------------------------------------------------
(State or other jurisdiction     (Commission File Number)      (IRS Employer
     of incorporation)                                       Identification No.)

            6601 Lyons Road, Bldg. A-7, Coconut Creek, Florida 33073
              (Address of principal executive offices and Zip Code)

        Registrant's telephone number, including area code (954) 596-1000

                                   Copies to:
                             Darrin M. Ocasio, Esq.
                       Sichenzia Ross Friedman Ference LLP
                           1065 Avenue of the Americas
                            New York, New York 10018
                              Phone: (212) 930-9700
                               Fax: (212) 930-9725

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

|_|   Written communications pursuant to Rule 425 under the Securities Act (17
      CFR 230.425)
|_|   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)
|_|   Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))
|_|   Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))

<PAGE>

Item 1.01 Entry into a Material Definitive Agreement.

On July 20, 2006, The Singing Machine Company, Inc. (the "Company") entered into
an Employment Agreement with Danny Zheng, its Chief Financial Officer. A copy of
the Employment  Agreement is attached hereto as Exhibit 10.1 and is incorporated
herein by reference.

Pursuant to the  Employment  Agreement,  the Company will employ Mr. Zheng for a
period of 2 years  commencing  July 18,  2006.  Mr. Zheng will be paid an annual
base salary of  $160,000.  In  addition,  Mr.  Zheng will be eligible to earn an
annual bonus based on meeting performance objectives and bonus criteria and will
be paid a car allowance of $500 per month.

During the term of his employment and for a period thereafter, Mr. Zheng will be
subject to  non-competition,  confidentiality and  non-solicitation  provisions,
subject to standard exceptions.

Item 9.01 Financial Statements and Exhibits.

      (a) Financial statements of business acquired.

          Not applicable.

      (b) Pro forma financial information.

          Not applicable.

      (c) Exhibits.

Exhibit
Number                                 Description
--------------------------------------------------------------------------------
10.1            Employment  Agreement  dated as of July 20, 2006, by and between
                The Singing  Machine  Company, Inc. and Danny Zheng.

<PAGE>

                                   SIGNATURES

      Pursuant to the  requirements of the Securities  Exchange Act of 1934, the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.


                                         THE SINGING MACHINE, COMPANY, INC.


Date: July 25, 2006                      /s/ Yi Ping Chan
                                         --------------------------
                                         Yi Ping Chan
                                         Interim CEO and Chief Operating Officer
{"company-data": {"conformed-name": "SINGING MACHINE CO INC", "cik": "0000923601", "assigned-sic": "3652", "irs-number": "953795478", "state-of-incorporation": "DE", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-24968", "film-number": "06979237"}, "business-address": {"street1": "6601 LYONS ROAD", "street2": "BLDG A-7", "city": "COCONUT CREEK", "state": "FL", "zip": "33073", "phone": "9545961000"}, "mail-address": {"street1": "6601 LYONS ROAD BLDG", "city": "COCONUT CREEK", "state": "FL", "zip": "33073"}}
UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

         Date of Report (Date of earliest event reported): July 20, 2006

                        THE SINGING MACHINE COMPANY, INC.
                        ---------------------------------
             (Exact name of registrant as specified in its charter)

          Delaware                       0-24968               95-3795478
--------------------------------------------------------------------------------
(State or other jurisdiction     (Commission File Number)      (IRS Employer
     of incorporation)                                       Identification No.)

            6601 Lyons Road, Bldg. A-7, Coconut Creek, Florida 33073
              (Address of principal executive offices and Zip Code)

        Registrant's telephone number, including area code (954) 596-1000

                                   Copies to:
                             Darrin M. Ocasio, Esq.
                       Sichenzia Ross Friedman Ference LLP
                           1065 Avenue of the Americas
                            New York, New York 10018
                              Phone: (212) 930-9700
                               Fax: (212) 930-9725

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

|_|   Written communications pursuant to Rule 425 under the Securities Act (17
      CFR 230.425)
|_|   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)
|_|   Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))
|_|   Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))
Item 1.01 Entry into a Material Definitive Agreement.

On July 20, 2006, The Singing Machine Company, Inc. (the "Company") entered into
an Employment Agreement with Danny Zheng, its Chief Financial Officer. A copy of
the Employment  Agreement is attached hereto as Exhibit 10.1 and is incorporated
herein by reference.

Pursuant to the  Employment  Agreement,  the Company will employ Mr. Zheng for a
period of 2 years  commencing  July 18,  2006.  Mr. Zheng will be paid an annual
base salary of  $160,000.  In  addition,  Mr.  Zheng will be eligible to earn an
annual bonus based on meeting performance objectives and bonus criteria and will
be paid a car allowance of $500 per month.

During the term of his employment and for a period thereafter, Mr. Zheng will be
subject to  non-competition,  confidentiality and  non-solicitation  provisions,
subject to standard exceptions.

Item 9.01 Financial Statements and Exhibits.

      (a) Financial statements of business acquired.

          Not applicable.

      (b) Pro forma financial information.

          Not applicable.

      (c) Exhibits.

Exhibit
Number                                 Description
--------------------------------------------------------------------------------
10.1            Employment  Agreement  dated as of July 20, 2006, by and between
                The Singing  Machine  Company, Inc. and Danny Zheng.
SIGNATURES

      Pursuant to the  requirements of the Securities  Exchange Act of 1934, the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.

                                         THE SINGING MACHINE, COMPANY, INC.

Date: July 25, 2006                      /s/ Yi Ping Chan
                                         --------------------------
                                         Yi Ping Chan
                                         Interim CEO and Chief Operating Officer