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) November 22, 2004

                              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))


                                   Page 1 of 4

Item 7.01 Regulation FD Disclosure On November 22, 2004, John J. Shalam, President and Chief Executive Officer of Audiovox Corporation, Charles M. Stoehr, Senior Vice President and Chief Financial Officer of Audiovox Corporation, and Patrick M. Lavelle, Chief Executive Officer of Audiovox Electronics Corporation and Senior Vice President of Audiovox Corporation, delivered a power point presentation relating to Audiovox's business strategy to the Company's analysts. Information contained in the power point presentation is furnished herein as Exhibit 99.1 and is hereby incorporated by reference. Page 2 of 4

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: November 22, 2004 /s/ Charles M. Stoehr --------------------------------- Charles M. Stoehr Senior Vice President and Chief Financial Officer Page 3 of 4

EXHIBIT INDEX Exhibit No. Description 99.1 Information from a Power Point presentation delivered on November 22, 2004. Page 4 of 4

                              AUDIOVOX CORPORATION






                                  Exhibit 99.1
                                        1

Company Overview o Established leader in mobile and consumer electronics o Strong distribution and supply channels include major retailers, mass merchants, distributors and OEMs. o Diversified relationships with leading Asian/Pacific manufacturers, which provides outsourcing competitive advantage o Strong brand name recognition Exhibit 99.1 2

Company Structure AUDIOVOX CORPORATION NASDAQ: VOXX 9 Months FY04 Revenue: $133 M 9 Months FY03 Revenue: $135M Administrative & Finance Group Audiovox Electronics Corp. Services Rendered Mobile and Consumer Electronics Sound and Accessories Services Provided: 1. IT 2. Treasury 3. Tax 4. Human Resource 5. Compliance / SOX404 Nine months ended August 31, 2004 6. General Accounting (UNAUDITED) (000) Exhibit 99.1 3

Fiscal Third Quarter 2004 Results (unaudited) Results From Continuing Operations (in thousands) Three Months Ended Three Months Ended August 31, 2003 August 31, 2004 ----------------------------------- ------------------------------------ Net Sales AEC Adm. Total AEC Adm. Total --------- --------- --------- --------- --------- --------- - -Mobile electronics $ 78,292 -- 78,292 $ 66,244 -- 66,244 - -Consumer electronics 40,374 -- 40,374 32,927 -- 32,927 - -Sound 16,573 -- 16,573 33,794 -- 33,794 --------- --------- --------- --------- --------- --------- Total Net Sales 135,239 -- 135,239 132,965 -- 132,965 Gross profit 22,723 -- 22,723 23,218 -- 23,218 Total operating expenses 14,160 3,885 18,045 17,613 4,616 22,229 Operating income (loss) 8,563 (3,885) 4,678 5,605 (4,616) 989 Other income (expense) (3,448) 1,053 (2,395) (1,884) 932 (952) Net income from cont. ops 5,115 (2,832) 2,283 3,721 (3,684) 37 EPS from continuing operations -- -- 0.10 -- -- 0.00 Exhibit 99.1 4

Fiscal Nine Months Ended 2004 Results (unaudited) Results From Continuing Operations (in thousands) Nine Months Ended Nine Months Ended August 31, 2003 August 31, 2004 ----------------------------------- ----------------------------------- Net Sales AEC Adm. Total AEC Adm. Total --------- --------- --------- --------- --------- --------- - -Mobile electronics $ 203,488 -- 203,488 $ 200,846 -- 200,846 - -Consumer electronics 84,631 -- 84,631 105,265 -- 105,265 - -Sound 39,278 -- 39,278 111,422 -- 111,422 --------- --------- --------- --------- --------- --------- Total Net Sales 327,397 -- 327,397 417,533 -- 417,533 Gross profit 52,604 -- 52,604 66,127 -- 66,127 Total operating expenses 35,702 11,292 46,994 49,711 13,037 62,748 Operating income (loss) 16,902 (11,292) 5,610 16,416 (13,037) 3,379 Other income (expense) (7,332) 4,011 (3,321) (4,279) 3,214 (1,065) Net income from cont. ops 9,570 (7,281) 2,289 12,137 (9,823) 2,314 EPS from continuing operations -- -- 0.10 -- -- 0.10 Exhibit 99.1 5

Audiovox Corporation and Subsidiaries Select Balance Sheet Data As of August 31, 2004(unaudited) August 31, 2004 August 31, 2003 ----------------------------------------- ----------------------------------------- Balance Sheet Data AEC Adm. Total AEC Adm. Total - ------------------ --------- --------- --------- --------- --------- --------- Cash $ -- 8,592 8,592 $ -- 30,711 30,711 Accounts receivable $ 92,432 129,688 222,120 103,376 -- 103,376 Inventory 165,126 -- 165,126 117,702 -- 117,702 Total current assets 281,380 314,869 596,249 239,418 160,870 400,288 Total assets 298,313 353,214 651,527 259,803 198,000 457,803 Working capital 75,126 233,133 308,259 41,878 241,117 282,995 Total liabilities 210,662 98,350 309,012 197,540 (59,129) 138,411 Total equity 87,162 248,664 335,826 63,709 251,104 314,813 Exhibit 99.1 6