On January 10, 2009, Audiovox Electronics Corporation ("AE"), a wholly owned subsidiary of Audiovox Corporation (the "Company"), and Sirius XM Radio Inc. ("Sirius") signed a Distribution Agreement dated as of January 8, 2009 (the "Distribution Agreement"). Sirius operates multichannel digital entertainment and data services and AE is engaged in the business of marketing, distributing and selling consumer electronic products. There is no material relationship between AE and Sirius other than in respect of the material definitive agreement. The Distribution Agreement is attached hereto as Exhibit 10.1.

Pursuant to the terms of the agreement, for a period of two years, AE will have the principal right to distribute, market and sell certain Sirius branded products to certain consumer electronics retailers, installers, installation expeditors and automotive dealer groups in the contiguous United States.

On December 30, 2008, the Company filed a Form 8-K reporting that it had issued a press release announcing that it had reached an agreement in principle with Sirius, a copy of which press release was annexed to the Form 8-K as Exhibit 99.1 and is incorporated by reference into this Item 1.01.

Item 9.01(d)                Exhibits.

Exhibit No.                DESCRIPTION

10.1*                Distribution Agreement, dated as of January 8, 2009, by and

*Certain information in this exhibit has been omitted and filed separately with the Securities and Exchange Commission ("SEC"). A Confidential Treatment Request has been submitted to the SEC with respect to the omitted portions.