UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 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 15, 2004



                              AUDIOVOX CORPORATION
             (Exact name of registrant as specified in its charter)



DELAWARE                             0-28839                 13-1964841
(State or other jurisdiction      (Commission       (IRS Employer Identification
 of Incorporation)                File Number)                 Number)




150 Marcus Boulevard, Hauppauge, New York                       11788
(Address of principal executive offices)                       (Zip Code)



Registrant's telephone number, including area code:           (631) 231-7750



                                      NONE
          (Former name or former address, if changed since last report)






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ITEM 7.    FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

     (c)    Exhibits.

     Exhibit No.           Description

      99.1                 Press Release, dated July 15, 2004


ITEM 12.          RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

     On July 15, 2004,  Audiovox  Corporation  issued a press release  reporting
fiscal  second  quarter 2004  results.  A copy of the press  release is attached
hereto as Exhibit 99.1.




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                                   SIGNATURES

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

                                AUDIOVOX CORPORATION




Dated:  July 15, 2004            By:/s/ John J.  Shalam
                                    --------------------------------------------
                                        John J.  Shalam
                                        President and Chief Executive Officer




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                                  EXHIBIT INDEX


Exhibit No.     Description

     99.1       Press Release, dated July 15, 2004 announcing results for fiscal
                  second quarter 2004.






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