SINGING MACHINE CO INC
10QSB, EX-27, 2000-08-02
PHONOGRAPH RECORDS & PRERECORDED AUDIO TAPES & DISKS
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<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This Schedule contains summary financial information extracted from Balance
Sheet, Statement of Operations, Statements of Cash Flows and Notes thereto
incorporated in Part I, Item 1. of this Form 10-Q and is qualified in its
entirety by reference to such financial statements.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          MAR-31-2000
<PERIOD-START>                             APR-01-2000
<PERIOD-END>                               JUN-30-2000
<CASH>                                         141,546
<SECURITIES>                                         0
<RECEIVABLES>                                1,162,879
<ALLOWANCES>                                         0
<INVENTORY>                                  5,054,629
<CURRENT-ASSETS>                             7,570,050
<PP&E>                                         164,957
<DEPRECIATION>                                 113,529
<TOTAL-ASSETS>                               8,099,617
<CURRENT-LIABILITIES>                        3,327,391
<BONDS>                                              0
                                0
                                          0
<COMMON>                                        42,496
<OTHER-SE>                                   4,729,730
<TOTAL-LIABILITY-AND-EQUITY>                 8,099,617
<SALES>                                      6,068,591
<TOTAL-REVENUES>                             6,068,591
<CGS>                                        4,549,849
<TOTAL-COSTS>                                1,039,897
<OTHER-EXPENSES>                                 7,487
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              63,098
<INCOME-PRETAX>                                408,265
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            408,265
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   408,265
<EPS-BASIC>                                       0.10
<EPS-DILUTED>                                     0.09


</TABLE>


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