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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000950134-03-013337.txt : 20031008
<SEC-HEADER>0000950134-03-013337.hdr.sgml : 20031008
<ACCEPTANCE-DATETIME>20031008142911
ACCESSION NUMBER:		0000950134-03-013337
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20031006
ITEM INFORMATION:		
ITEM INFORMATION:		Financial statements and exhibits
ITEM INFORMATION:		Regulation FD Disclosure
FILED AS OF DATE:		20031008

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KOSS CORP
		CENTRAL INDEX KEY:			0000056701
		STANDARD INDUSTRIAL CLASSIFICATION:	HOUSEHOLD AUDIO & VIDEO EQUIPMENT [3651]
		IRS NUMBER:				391168275
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-03295
		FILM NUMBER:		03933155

	BUSINESS ADDRESS:	
		STREET 1:		4129 N PORT WASHINGTON AVE
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53212
		BUSINESS PHONE:		4149645000

	MAIL ADDRESS:	
		STREET 1:		C/O WHYTE HIRSCHBOECK DUDEK S C
		STREET 2:		111 EAST WISCONSIN AVENUE
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KOSS ELECTRONICS INC
		DATE OF NAME CHANGE:	19721005

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	REK O KUT CO INC
		DATE OF NAME CHANGE:	19680124
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>d09456e8vk.txt
<DESCRIPTION>FORM 8-K
<TEXT>
<PAGE>
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 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 8, 2003 (OCTOBER 6, 2003)


                                KOSS CORPORATION
             ------------------------------------------------------
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

           DELAWARE                      0-3295                  39-1168275
(STATE OR OTHER JURISDICTION    (COMMISSION FILE NUMBER)       (IRS EMPLOYER
      OF INCORPORATION)                                      IDENTIFICATION NO.)


          4129 NORTH PORT WASHINGTON AVENUE, MILWAUKEE, WISCONSIN 53212
          -------------------------------------------------------------
               (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)


               REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE:
                                 (414) 964-5000


<PAGE>

ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.

         (c) Exhibits

         99.1     Press Release dated October 6, 2003, announcing financial
                  results for the quarter ended September 30, 2003 (furnished
                  and not filed for purposes of Section 18 of the Securities
                  Exchange Act of 1934, as amended, and not deemed incorporated
                  by reference in any filing under the Securities Act of 1934,
                  as amended).

ITEMS 9 & 12. REGULATION FD DISCLOSURE AND RESULTS OF OPERATIONS AND FINANCIAL
              CONDITION.

         On October 6, 2003, Koss Corporation issued a press release announcing
its financial results for the quarter ended September 30, 2003.  A copy of
the press release is being furnished as Exhibit 99.1 to this Form 8-K.

         The information in this report is being furnished (i) pursuant to
Regulation FD, and (ii) pursuant to Item 12 Results of Operations and Financial
Condition. In accordance with General Instructions B.2 and B.6 of Form 8-K, the
information in this report shall not be deemed to be "filed" for purposes of
Section 18 of the Securities Exchange Act of 1934, as amended, nor shall it be
deemed incorporated by reference in any filing under the Securities Act of 1934,
as amended. The furnishing of the information set forth in this report is not
intended to, and does not, constitute a determination or admission as to the
materiality or completeness of such information.



                                       2

<PAGE>

                                   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.

      Dated:  October 8, 2003                     KOSS CORPORATION


                                                  By: /s/ Michael J. Koss
                                                      --------------------------
                                                      Michael J. Koss
                                                      Chief Executive Officer,
                                                      President and Chief
                                                      Financial Officer



                                       3

<PAGE>

                                INDEX TO EXHIBITS


Exhibit
Number                            Description
- ------                            -----------

99.1              Press Release dated October 6, 2003, announcing financial
                  results for the quarter ended September 30, 2003 (furnished
                  and not filed for purposes of Section 18 of the Securities
                  Exchange Act of 1934, as amended, and not deemed incorporated
                  by reference in any filing under the Securities Act of 1934,
                  as amended).



                                       4


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>d09456exv99w1.txt
<DESCRIPTION>PRESS RELEASE
<TEXT>
<PAGE>
FOR IMMEDIATE RELEASE                                   CONTACT: MICHAEL J. KOSS
OCTOBER 6, 2003                                               (414) 964-5000


                             KOSS SALES UP SLIGHTLY
                       PROFITS SLIP ON DISTRIBUTION SHIFTS

OCTOBER 6, 2003 -- MILWAUKEE, WISCONSIN: Koss Corporation (NASDAQ SYMBOL: KOSS),
the U.S. based high fidelity stereophone leader, has announced the results of
its first quarter for the period ending September 30, 2003. Sales for the first
quarter increased to $9,164,691 compared to $8,954,978 for the same period one
year ago. Net income for the period declined to $1,020,504 from $1,100,778 one
year ago. First quarter diluted earnings per share were $0.26 compared with
$0.29 one year ago.

"Our acquisition of Addax, now renamed BiAudio, did help to pull sales ahead of
the prior year," Michael J. Koss, President and CEO, told employees at a
quarterly profit sharing meeting. "The decline of approximately $80,000 in net
income can be attributed to expenses relating to shifts in servicing our
distribution channels, particularly Canada, as well as a slight efficiency sag
relating to the accelerated integration of the new BiAudio operation."

Michael Koss went on to explain that the Company had changed its method of
servicing the Canadian market during the second half of the prior year and the
expenses for outbound freight and sales commissions have been running slightly
higher than expected and that the BiAudio operation had been absorbed from
Chicago into the Milwaukee based facility.

"We have had several promotional programs for the holiday selling season in this
quarter and the increase in expenses offered to these accounts this year were
not part of last years results," Koss said. "The fact that sales commission
expenses have increased could indicate a stronger improvement in a broader
segment of accounts rather than an improvement in the accounts managed directly
by the Koss internal sales force."

Koss went on to say that the retail based portion of the Company's business
continued to be spotty, but was beginning to show some signs of recovery and
that export sales, particularly to Europe, were up sharply, 83%.

"We are looking forward to the holiday selling season with confidence for the
first time in two years," Koss said, as he displayed a new package featuring
Santa Claus wearing Koss stereophones. "We're hoping that our commitment in
promotional dollars this quarter will 'Knock the Stockings Off' gift giving
music lovers this holiday season."

Koss will pay a dividend of $0.13 cents per share on October 15, 2003, to
shareholders of record September 30, 2003.

                                                     (continued on next page...)


<PAGE>
(...continued from previous page)


Koss Corporation markets a complete line of high-fidelity stereophones,
speaker-phones, computer headsets, telecommunications headsets, active noise
canceling stereophones, wireless stereophones, and compact disc recordings of
American Symphony Orchestras on the Koss Classics label.

This press release contains forward looking statements. These statements relate
to future events or our future financial performance. In some cases, you can
identify forward-looking statements by terminology such as "may," "will,"
"should," "forecasts," "expects," "plans," "anticipates," "believes,"
"estimates," "predicts," "potential," or "continue" or the negative of such
terms and other comparable terminology. These statements are only predictions.
Actual events or results may differ materially. In evaluating forward-looking
statements, you should specifically consider various factors that may cause
actual results to vary from those contained in the forward-looking statements,
such as general economic conditions, in particular, consumer demand for the
Company's and its customers' products, competitive and technological
developments, foreign currency fluctuations, and costs of operations.
Shareholders, potential investors and other readers are urged to consider these
factors carefully in evaluating the forward-looking statements and are cautioned
not to place undue reliance on such forward-looking statements. The
forward-looking statements made herein are only made as of the date of this
press release and the Company undertakes no obligation to publicly update such
forward-looking statements to reflect subsequent events or circumstances. In
addition, such uncertainties and other operational matters are discussed further
in the Company's quarterly and annual filings with the Securities and Exchange
Commission.

                        KOSS CORPORATION AND SUBSIDIARIES
                   CONDENSED CONSOLIDATED STATEMENT OF INCOME
                                   (UNAUDITED)


<Table>
<Caption>
 THREE MONTHS ENDED SEPTEMBER 30                     2003               2002
 -------------------------------                 -----------        -----------
<S>                                              <C>                <C>
 Net Sales                                       $ 9,164,691        $ 8,954,978
 Cost of goods sold                                5,667,046          5,424,221
                                                 -----------        -----------
 Gross profit                                      3,497,645          3,530,757
 Selling, general and
   administrative expense                          2,029,734          1,880,652
                                                 -----------        -----------
 Income from operations                            1,467,911          1,650,105
 Other income (expense)
   Royalty income                                    190,325            163,961
   Interest income                                     4,420              4,279
   Interest expense                                        0            (11,290)
                                                 -----------        -----------
 Income before income tax provision                1,662,656          1,807,055
 Provision for income taxes                          642,152            706,277
                                                 -----------        -----------
   Net income                                    $ 1,020,504        $ 1,100,778
                                                 ===========        ===========
 Earnings per common share:
   Basic                                         $      0.27        $      0.30
   Diluted                                       $      0.26        $      0.29
                                                 ===========        ===========
 Dividends per common share                      $      0.13        $      0.13
                                                 ===========        ===========
</Table>


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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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