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                                  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): January 9, 2007

                              AUDIOVOX CORPORATION
             (Exact Name of Registrant as Specified in Its Charter)


                                    DELAWARE
                 (State or Other Jurisdiction of Incorporation)


        0-28839                                          13-1964841
(Commission File Number)                      (IRS Employer Identification No.)


180 MARCUS BOULEVARD, HAUPPAUGE, NEW YORK                      11788
(Address of Principal Executive Offices)                     (Zip Code)

                                 (631) 231-7750
              (Registrant's Telephone Number, Including Area Code)


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 file
following provisions:

[ ] 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(e))



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ITEM 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITION

On January 9, 2007, Audiovox  Corporation (the "Company") issued a press release
announcing its earnings for the three and nine months ended November 30, 2006. A
copy of the release is furnished herewith as Exhibit 99.1.


ITEM 8.01 OTHER EVENTS

On January 10, 2007, the Company held a conference call to discuss its financial
results for the three and nine months ended  November 30, 2006.  The Company has
prepared a transcript of that conference call, a copy of which is annexed hereto
as Exhibit 99.2.

The information furnished under Items 2.02 and 8.01, including Exhibits 99.1 and
99.2,  shall not be deemed to be filed for the  purposes  of  Section  18 of the
Securities  Exchange Act of 1934, as amended,  and will not be  incorporated  by
reference  into any  registration  statement  filed under the  Securities Act of
1933, as amended,  unless specifically  identified therein as being incorporated
therein by reference.





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                                   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 thereunto duly authorized.




                                        AUDIOVOX CORPORATION (Registrant)



Date:    January 10, 2007               By: /s/ Charles M. Stoehr
                                            ---------------------------
                                            Charles M.  Stoehr
                                            Senior Vice President and
                                              Chief Financial Officer



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                                  EXHIBIT INDEX




   EXHIBIT NO.          DESCRIPTION


       99.1             Press  Release,  dated  January  9,  2007,  relating  to
                        Audiovox  Corporation's  earnings  release for the three
                        and  nine  months   ended   November   30,  2006  (filed
                        herewith).


       99.2             Transcript of conference call held on January 10, 2007
                        at 10:00 am (filed herewith).






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