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): May 14, 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))






ITEM 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITION

On May 14, 2007,  Audiovox  Corporation  (the "Company")  issued a press release
announcing its earnings for the quarter and year ended February 28, 2007. A copy
of the release is furnished herewith as Exhibit 99.1.


ITEM 8.01 OTHER EVENTS

On May 15, 2007,  the Company held a  conference  call to discuss its  financial
results  for the  quarter  and year ended  February  28,  2007.  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:    May 15, 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 May 14, 2007, relating to Audiovox
                        Corporation's earnings release for the quarter and year
                        ended  February  28, 2007 (filed herewith).


     99.2               Transcript of conference call held on May 15,2007 at
                        10:00 am (filed herewith).





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