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): October 10, 2006

                              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 October 10, 2006, Audiovox Corporation (the "Company") issued a press release
announcing  its  earnings  for the three and six months ended August 31, 2006. A
copy of the release is furnished herewith as Exhibit 99.1.


ITEM 8.01 OTHER EVENTS

On October 11, 2006, the Company held a conference call to discuss its financial
results  for the three and six months  ended  August 31,  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:    October 11, 2006           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  October  10,  2006,  relating to
                        Audiovox  Corporation's  earnings  release for the three
                        and six months ended August 31, 2006 (filed herewith).


       99.2             Transcript of conference call held on October 11, 2006
                        at 10:00 am (filed herewith).






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