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 10, 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 July 10, 2007,  Audiovox  Corporation (the "Company")  issued a press release
announcing  its  earnings for the three months ended May 31, 2007. A copy of the
release is furnished herewith as Exhibit 99.1.


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Item 8.01 Other Events

On July 11, 2007,  the Company held a conference  call to discuss its  financial
results for the three  months  ended May 31,  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:    July 11, 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 July 10, 2007, relating to
                               Audiovox Corporation's earnings release for the
                               three months ended May31, 2007 (filed herewith).


          99.2                 Transcript of conference call held on July 11,
                               2007 at 10:00 am (filed herewith).






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